Shipping Bills (Electronic Integration Declaration)

eForm INC 22A Geo Tagging of Registered office

Shipping Bills (Electronic Integration Declaration)

shipping bill electronic integration declaration
Electronic Integration Declaration

In supersession, of the Shipping Bill (Electronic Integration Declaration) Regulations 2019, the Central Board of Indirect Taxes and Customs has notified. But, The Regulation shall extend to the export of goods from all customs stations, where the Indian Customs, Electronic Data Interchange System is in operation. This article covers the updated regulation in detail.

ICEGATE refers to the automated system of the central board of indirect tax and customs. They are Service center, Supporting documents, Electronic integration declaration.

the following are the regulation, which comes under the enforce of shipping bills:

  • Definitions.
  • Authorized person to enter, etc. electronic integrated declaration.
  • Shipping bill, when deemed to filed and self-assessment has completed
  • Order under section 51 or section 69.
  • Retention of an assessed copy of shipping bill and supporting documents.
  • Generation of an authenticated copy of shipping bill.
  • Penalty for contravention etc. of regulations

Shipping bill Definition

An exporter, while sending goods from one country to another has to go through various formalities. And, including various applications, acquiring licenses, paying duties and so on. To acquire clearance for export from the Customs, an exporter will have to submit an application called the ‘shipping bill’. One cannot load the goods unless the exporter files the shipping bill. The export may be by air, vehicle, or vessel.

Filing of Shipping Bill 

The shipping bill has considered being filed and self-assessment, as when a shipping bill number is generated by the Indian Customs Electronic Data Interchange System. The bill has generated after the entry of the electronic integrated declaration, on the Icegate or by way of entry through the service center.

Shipping Bill is an electronic integrated declaration, that has assigned with a unique number, by the Indian Customs of Data Interchange System and includes its electronic records or print outs.

Authorized person, electronic integrated declaration

Therefore, An authorized person shall enter the electronic integration declaration, and upload the shipping documents on the Icegate. By affixing the digital signature on the Icegate and availing the service on the service center.

Ordering under section 51 or section 69

After the completion of the assessment, payment of duty or cess (if any), or an examination of the export goods (if so required), or an order endorsing clearance under specific provision will be made.

Section 51:

Thus, The custom act provides, that the officer has satisfied, that any goods entered for export has not prohibited goods and the exporter has to pay the duty. The central government in the official gazette, permits certain class of exports, to make deferred payment of duty. To changes in such manner as provided in the rules.

Section 69: 

The custom act provides, that any warehoused goods has exported to a place outside India without the payment of import duty. (if any)

  1. A shipping bill or a bill of export, as prescribed under section 84. And, it has presented in respect of such goods.
  2. Penalties and fines payable in respect of such goods has paid.
  3. Clearance on order for such goods export has made by the proper officer.

As the case may be, but it has made, and an order has recorded in the Icegate and conveyed electronically to an authorized person. The custodian or any other persons as designated by the authorized person.

Retention of document for shipping bills

The authorized person has retained the assessed copy of electronic integration digitally, or otherwise, and all the supporting documents in original has used or relied upon. By submitting the electronic integration declaration, Which has produced them before custom authorities in connection, with any action or proceeding, under the act, or under any law for the time being in force. the retention period is said that the documents shall be for a period of five years from the date of presentation of the shipping bill.

Generation of authenticated copy

In case, An authenticated copy of the electronic integration has generated, at the request of the authorized person. the custody copy has required by the compliance of provision of any law at the time being in force.

Penalty for contravention

Therefore, Any authorized person, who acts in contravention of these regulations or who fails to comply with these provisions of these regulations has to penalized with a sum of up to Rs. 50,000


In case of any help or assistance in filing your Shipping bill contact Virtual auditor support team on 9962 230 333/9513 93 9333/044- 48560333 /mail us [email protected]; our team will guide through the entire process and help you comply


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