TaxTMI 
TaxTMI 
Shipping bill format changes.
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..../2017- Cus (N.T.) dated the 29th June, 2017 vide Notification number G.S.R. 729 (E) dated the 29th June, 2017. ============= Document 1 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 25/2019-Customs (N.T.) New Delhi, the 25th March, 2019 G.S.R......(E).- In exercise of the powers conferred by section 157 read with sections 50 and 60 of the Customs Act, 1962 (52 of 1962), the Board hereby makes the following regulations to amend the Shipping Bill and Bill of Exports (Forms) Regulations, 2017, namely :- 1. Short title and commencement. (1) These regulations may be called the Shipping Bill and Bill of Export (Forms) Amendment Regulations, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Shipping Bill and Bill of Export (Forms) Regulations, 2017, under regulation 2, for Form SBI and under regulation 3 for Form III, the following Forms shall be substituted, namely :- "Form SB I (See regulation 2) SHIPPING BILL FOR EXPORT OF GOODS Origina....
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..... in the shipping Bill Export is third party Export IEC[GSTI N/UIN/PA N etc] of manufactur er in case of 'third Authorization No. and Date Sl. No. of Export item as per the Export Item list in the Authorization Party Export' B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Authorizati Description Exp Name and the ort Quantity of the Whether SION Qua Description of the inputs inputs consumed imported or indigenous consumed in the goods and ntity Item Sl. No. in on No. and Date of Export the shippi the Sl. No. ng Bill in the Authorizati on manufacturin g of Export goods and the Sl. No. in the Authorization C. Export of Goods in anticipation of issue of an Advance Authorisation: Item Sl. No. Description of in the shipping Bill the Export goods Export Quantity Name and Description Quantity of the inputs consumed SION of the inputs consumed in the manufacturi ng of Export goods D. Job Work Details: [details in relation to import goods worked upon during job work] B/E No. & Date Customs Station Description Quant Quantit Bond & BG details y Value Additi....
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....he Shipping Bill: Total value of Item Sl. No. Ma No. rks and Descri UQC Quant U Total ption ity nit Value PMV (Where Statistical Code Scheme Code & kind of of applicable) No packag Goods V al S. es ue Total ▬▬▬▬▬▬▬▬ Export duty related details, if any: Sl. No. Cust Assessable Export Duty Cess Total Export Duty payment oms Value under Tari Sec. 14 of CA (In ff Hea d Duty & Cess particulars Amount numbers & words) IGST Details: Rat Amount R Amount e at e Whether supply Total amount of IGST meant for export paid, if applicable on payment of IGST (Y/N) Total Value of Supply of Goods Taxable value of supply of goods Whether supply meant for Details of Bond or LUT export under bond or letter of undertaking without payment of IGST (Y/N) Invoice Item CTH Goods Value Nos. & Sr. descript of Whether IGST r Whethe Rate at Rate Amount Amoun at of IGST t of No. ion Date Supply Paid Compen which which Paid Compe (Issued of (Y/N) sation IGST Comp nsation under GST Goods Cess Paid ensati Cess Tax Invoice, Credit & Debit Notes Rules 2017) Paid....
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....d Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, 2017. I/We certify that 2. Packing List the export goods are new/used for I/We certify that I/We have compled with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are applicable. 1. Invoice [ ] [ ] 3. Export License [ ] 4.Indent [ ] 5.Acceptance of Contract [ ] 6. Letter of Credit [ ] 1. Name and Address of Bank 7.QC Certificate [ ] 8.Port Trust Document [ ] 2. Account No. 3. DBK Ledger No. 9.Any Other Document (specify) [ ] Duplicate Item No. Qty./Wt. on which Value Rate of Dbk Amount of Dbk on Total Dbk in S.No. of Dbk which Customs Excise Customs Excise S/B Dbk claimed Dbk Schedule claimed Total Amount in words: Rupees Signature of Exporter/CB 'LET EXPORT' 'ALLOWED FOR SHIPMENT' Signature of Officer of Customs Signature of Officer of Customs Vessel's name may be altered after check with Fee Rs. original Entry for Fresh one may be granted to For the portion shutout or not shipped Received Handed over to CB./Party Signature of Asstt. Commissoner of Customs Cashier Contents Received on ....
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.... nsation IGST Comp nsation under GST (Y/N) Cess Paid ensati Cess Tax Paid on Paid Invoice, (Y/N) Cess Credit & Paid Debit Notes Rules 2017) Export Scheme/Job Work /Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. No. in the shipping Bill Whether Export is third party Export IEC[GSTIN/ Authorization No. and Sl. No. of Export item as per the Export Item list in the Authorization UIN/PAN etc] of manufacturer in case of 'third Party Export' Date B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Description Expor Name and Quantity of the Whether Item Sl. Authori zation of the t No. in No. and Export Quant Description of the inputs inputs consumed the Date goods and ity consumed in shippi the Sl. No. the ng in the Bill Authorizati on manufacturin g of Export goods and the Sl. No. in the Authorization C. Export of Goods in anticipation of issue of an Advance Authorisation: SION imported or indigenous Item Sl. Description of Export No. in the the Export shipping Bill goods Quantity Name and Description of the inputs consumed in the ma....
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....wback etc. Signature of A.O. & Stamp Comptist REVENUE STAMP 'LET EXPORT' Signature of Exporter/CB 'ALLOWED FOR SHIPMENT' Signature of Officer of Customs Claim Pre-audited for Sanction Inspector(Audit) Signature of Officer of Customs Claimed passed for Rs.. Supdt./AC Claim Registration No........... Issued Cheque No. Dated... For Rs. Dealing Clerk Examination Order and Report ..(Rupees....... Officer Form SB I (See regulation 2) SHIPPING BILL FOR EXPORT OF GOODS (EXPORT PROMOTION COPY) Quadruplicate SB No. & Date Customs Station Code IEC Code [GSTIN/UIN/PAN etc. as applicable] Exporter Name & Address Buyer Name & Address Customs Broker & License No. Consignee (if different from Buyer) Pre-Carriage by Vessel/Flight No. Port of Loading Place of Receipt by Pre-Carrier Rotation No. Foreign Exchange Details: Authorized Dealer Code RBI Waiver No. & Date, if any Port of Discharge/Country of Discharge Commercial Invoice Details: [To be provided separately for each Invoice] Commercial Invoice Value Invoice Nos. & date Currency of Invoice Exchange Rate U/S 14 of Customs Act Total Value (in Rupees) INCOTERM Analysis of Export Value i.....
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....rizati g of Export on goods and the Sl. No. in the Authorizatio n C. Export of Goods in anticipation of issue of an Advance Authorisation: Description of Export Item Sl. No. in the the Export shipping Bill goods Name and Quantity of the inputs SION Quantity Description consumed of the inputs consumed in the manufactur ing of Export goods D. Job Work Details:[details in relation to import goods worked upon during job work ] B/E No. & Date Quanti Quantit Bond & BG details Custo Description ms ty y Statio of goods Import consu imported n ed med in Code of export goods Import Value Addition in percentage E. Exports under claim of drawback under section 74: Item Sl.No. in the Shipping Bill Bill of Sl. No. of Entry the goods Descript ion of Mar Whether ks imported Date of Duty paid at the time payment/debit of of importation No. in the goods as and goods duty on importation and Bill of per the Ident used(Y/N) date Entry Bill of ificat Entry ion num bers at the time of impo rt Container Details: [If export cargo is factory stuffed cargo] Sl No. Type of Container Size of Container Container ....
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.... numbers & words) IGST Details: Whether supply Total amount of IGST meant for export paid, if applicable on payment IGST (Y/N) of Total Value of Supply of Goods Taxable value of supply of goods Whether supply meant Details of Bond or LUT for export under bond or letter of undertaking without payment of IGST (Y/N) Invoice Nos. Item CTH Goods Value Whet Whethe Rate at & Date Sr. descrip of her r which (Issued No. tion Supply IGST Compe IGST Rate at which of unt Amo Amoun of Compe of under GST Paid nsation Paid Goods Comp IGS nsation Tax Invoice, (Y/N) Cess ensati T Cess Credit & Paid on Paid Paid Debit Notes Rules 2017) (Y/N) Cess Paid Export Scheme/Job Work/Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. No. in the shipping Bill Whether Export is third party Export IEC[GSTIN/U Authorization No. IN/PAN etc] and Date of manufacturer in case of 'third Party Export' Sl. No. of Export item as per the Export Item list in the Authorization B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Item Author Description of Exp Name and Sl. ....
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....any Commercial Invoice Details: [To be provided separately for each Invoice] Commercial Invoice Value Invoice Nos. & date Currency of Invoice Exchange Rate U/S 14 of Customs Act Total Value (in Rupees) Analysis of Export Value Currency INCOTERM i. FOB ii. Freight iii. Insurance Nature of Payment iv. Commission V. Discount vi. Other Deductions Amount Cargo Details: [To be provided separately for each Invoice] Nature of Cargo Gross Weight Net Weight No. and kind of packages Marks & Nos. Item Level Details at Invoice level: [To be provided separately for each Invoice] Sl. No. Description of goods Quantity Code Total Item Level Details for the Shipping Bill: Quantity Unit Value Total value of Item applicable) Statistical Scheme Code Code Sl. No. M No. ar and Descri UQC ption Qua | Unit Total ntit Value PMV (Where Value ks kind of y & of Goods N OS packag es Total Export duty related details, if any: Sl. No. Cu Assessable Export Duty Cess Total Export Duty payment sto Value under ms Sec. 14 of CA Tar iff He ad (In numbers & words) Rat Amou Rate Amount e nt Duty & Cess particulars Amount IGST ....
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....Details: [If export cargo is factory stuffed cargo] Sl No. Type of Container Size of Container Date of payment/debit of duty on importation Container No. Seal No. Declaration: I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)... Public Notice No. ..Dated...... Duty paid at the time of importation Signature of Exporter/CB & Date BILL OF EXPORT FOR GOODS Duplicate Documents Submitted 1. Invoice I/We claim drawback of Rs. under Sec. 74/75 of Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, 2017. I/We certify that 2. Packing List the export goods are new/used for ..... I/We certify that I/We have compled with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are applicable. 3. Export License 4.Indent [ ] [ ] [ ] [ ] 5.Acceptance of Contract [ ] 6. Letter of Credit [ ] 1. Name and Address of Bank 7.QC Certificate [ ] 8.Any Other Document (specify) [ ] 2. Account No. 3. DBK Ledger No. Item ....
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....ords) Whether supply Total amount of IGST meant for export paid, if applicable on payment of IGST (Y/N) Total Value of Taxable value of supply Supply of Goods of goods Whether supply meant for Details of Bond or LUT export under bond or letter of undertaking without payment of IGST (Y/N) Invoice Item CTH Goods Nos. & Sr. No. descrip tion Value of Date Whether IGST Supply Paid Whethe r Rate at Rate Amount Amoun at of IGST t of Compen which which Paid Compe of (Issued (Y/N) sation IGST Comp nsation Goods under GST Cess Paid ensati Cess Tax Invoice, Credit & Debit Paid on Paid (Y/N) Cess Paid Notes 2017) IEC[GSTIN/ Authorization No. and UIN/PAN etc] of Date Sl. No. of Export item as per the Export Item list in the Authorization Export Scheme/Job Work/Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. No. in the shipping Bill Whether Export is third party Export manufacturer in case of 'third Party Export' Item Autho Description Exp Name and Sl. rizatio of the Export ort B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Descripti....
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.... No. Item on 3. DBK Ledger No. Qty./Wt. Value on which Rate of Dbk Amount of Dbk Total Dbk No. S.No. of which Dbk Customs Excise Customs Excise in Dbk Dbk claimed S/B Schedule claimed Total Amount in words: Rupees FOR DEPARTMENT OFFICER Verified that the amount of DBK as claimed above is admissible subject to description found correct on the basis of physical examination/test etc. Signature of A.O. & Stamp 'LET EXPORT' Signature of Exporter/CB PRE-RECEIPT FORM Calculation Checked. Received the sum of Rs. as drawback REVENUE STAMP Comptist Signature of Exporter/CB 'ALLOWED FOR DESPATCH' Signature of Officer of Customs Signature of Officer of Customs Claim Pre-audited for Sanction Inspector(Audit) Claimed passed for Rs…………………. Supdt./AC Claim Registration No........... Issued Cheque No. Dated For Rs. ..(Rupees.... Dealing Clerk Examination Order and Report Officer SB III (See regulation 3) BILL FOR EXPORT FOR GOODS (EXPORT PROMOTION COPY) SB No. & Date Customs Station Code Quadruplicate IEC Code [GSTIN/UIN/PAN etc. as applicable] Exporter Name & Address Buyer Name & Address C....
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....No. of Export item as per the Export Item list in the Authorization B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Item Sl. Autho Description of Exp rizatio the Export ort No. in n No. goods and the Qua the inputs the and Sl. No. in the ntity shippi Date Authorization ng Bill Name and Description of consumed in the manufacturing of Export goods and the Sl. No. in the Authorization Quantity of the inputs Whether imported or SION consumed indigenous C. Export of Goods in anticipation of issue of an Advance Authorisation: Item Sl. No. in the shipping Bill Description of the Export goods Export Quantity Name and Description of the inputs Quantity of the inputs consumed SION consumed in the manufacturing of Export goods D. Job Work Details:[details in relation to import goods worked upon during job work] B/E No. & Custom Description Quantity Quanti Bond & BG details Date S Imported ty Value Addition in percentage Station Of goods consu Code imported med in of Import export goods E. Exports under claim of drawback under section 74: Item Sl.No. in the ....