A bill of entry is for imports; a shipping bill is for exports. Both are filed on ICEGATE in India, but they serve completely opposite roles in cross-border trade. Understanding the difference is essential for any importer, exporter, CHA, or freight forwarder operating in India.
Core Difference
| Feature | Bill of Entry | Shipping Bill |
|---|---|---|
| Direction | Import (goods coming in) | Export (goods going out) |
| Filed by | Importer / CHA | Exporter / CHA |
| Filed with | Customs at destination country | Customs at origin country (India) |
| Legal basis | Section 46, Customs Act 1962 | Section 50, Customs Act 1962 |
| Duty involved | Import duty paid | Drawback/rebate claimed |
| Key output | Out-of-Charge → cargo released | "Let Export Order" → cargo loaded |
| System | ICEGATE import module | ICEGATE export module |
When One Shipment Generates Both
In a single cross-border transaction, both documents are created — but at opposite ends:
- Indian exporter files Shipping Bill with Indian customs → goods leave India
- Carrier transports goods; issues Bill of Lading
- Foreign buyer's country: buyer or their agent files an import declaration (equivalent to bill of entry in their country)
If the same Indian company both imports raw materials and exports finished goods, they use both documents — shipping bill for exports, bill of entry for imports.
Types of Shipping Bills
| Type | Used When |
|---|---|
| Drawback Shipping Bill | Exporter claims customs duty drawback |
| Free Shipping Bill | No export duty; no drawback claimed |
| Dutiable Shipping Bill | Export duty applicable (e.g., some minerals) |
| Ex-Bond Shipping Bill | Goods exported directly from bonded warehouse |
FAQs
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Frequently asked questions
Bill of entry = import customs declaration filed by importer. Shipping bill = export customs declaration filed by exporter. Same system (ICEGATE), opposite trade directions.
Only if you both import and export. For a pure import business, you only need bills of entry. For a pure export business, only shipping bills.
No. The Bill of Lading is the carrier's transport document. The Shipping Bill is the Indian export customs declaration filed with ICEGATE. Both are needed for exports but they are different documents.