Logistics Sub-Sector Land Transportation

Export promotion schemes- Registration: 
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All the exporters intending to export under any export promotion scheme should get their 
licences/DEEC book etc. registered at the customs station. For such registration, original 
documents are required. 
Processing of Shipping Bill - Non-EDI: 
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In the manual system, shipping bills or, as the case may be, bills of export are required to be 
filed in the prescribed format of Shipping Bill and Bill of Export (BOE) Form. Bills of export are 
being used if the clearance of export goods needs to be taken at the land customs (border) 
stations. Various forms of shipping bill/bill of export have been prescribed for different 
categories such as exports of duty-free goods, exports of goods attracting duty, drawback 
exports & so on

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Participant Handbook 
214 
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Shipping bills are normally filed along with all original documents such as invoice, AR-4, 
packing list etc. The assessing officer (export department) checks various parameters such as 
(a) the value of the goods(b) classification under drawback schedule in case of drawback 
shipping bills, (c)rate of duty/cess where applicable(d) exportability of goods under EXIM 
policy and other laws that may be in force.
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The DEEC/DEPB shipping bills
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are processed by the DEEC group. In the case of DEEC Shipping bills, the assessing officer 
validates that the description of the goods as declared in the invoice and shipping bill sare 
matching with the description of the subsequent product as given in the DEEC book. In case 
the assessing officer has any doubts regarding the claims made by the importer in the value, 
description of goods, etc., he may ask for samples of the goods. He may call for any other 
information, as required by him, to process the shipping bill. He may further assess the 
shipping bill after visual inspection of the sample, or he may send it for further tests after 
provisionally clearing the shipping bill. 
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Once, the shipping bill is passed by the export department, the exporter or his agent would 
normally produce the goods to the shed appraiser (export) in docks for inspection. The shed 
appraiser may mark the document to a customs officer (usually an examiner) for investigating 
the goods. The inspection is carried out under the supervision of the shed appraiser (export). 
If the description and other details of the goods are found to be as declared, the shed 
appraiser gives a 'let export' order. After this the exporter may make contact with the 
preventive superintendent for supervising the loading of goods on to the vessel. 
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In case some discrepancy is found in the goods by the examinining staff in the docks, they may 
mark the shipping bill back to export department/DEEC group with his or her observations as 
well as a sample of goods, if needed. The export department will re-consider the case and 
decide whether export can be allowed, or amendment in the description, value etc. is required 
before export and whether any other action is required to be taken under the Customs Act, 
1962 for misdeclaration of the description of value etc.