A bill of entry is filed for imports to pay duty and obtain customs release in the destination country. A shipping bill is filed for exports to authorize outbound clearance from the origin country. They are opposite sides of cross-border trade, both on ICEGATE in India.
Two of the most commonly confused documents in Indian trade are the bill of entry and the shipping bill. Despite their similar names, they serve completely opposite purposes in the customs system. This guide explains each document, who files it, when, and exactly how they differ.
The One-Sentence Difference
A bill of entry is for imports — filed by the buyer/importer in the destination country to clear goods coming in. A shipping bill is for exports — filed by the seller/exporter in the origin country (India) to authorize goods going out.
Side-by-Side Comparison
| Feature | Bill of Entry | Shipping Bill |
|---|---|---|
| Direction | Import (goods coming in) | Export (goods going out) |
| Filed by | Importer or customs broker | Exporter or customs broker |
| Filed with | Customs at the destination country | Customs at the origin country (India) |
| Indian system | ICEGATE (import module) | ICEGATE (export module) |
| Purpose | Declare goods, pay import duty, obtain customs release | Authorize export, document drawback/rebate, customs "let export" order |
| Duty involved | Import duty (BCD, IGST, etc.) is paid | No export duty for most goods; drawback may be claimed |
| Timing | Filed when goods arrive at destination port/airport | Filed before or when goods are loaded for export |
| Government Act | Section 46, Customs Act, 1962 | Section 50, Customs Act, 1962 |
| Related document | Bill of Lading (received from carrier) | Shipping bill (filed with customs, triggers "let export") |
When Does One Shipment Involve Both?
In cross-border trade, one shipment typically generates both documents — but in different countries:
- Exporter in Country A files a shipping bill (or export declaration) with customs in Country A → goods are authorized for export
- Carrier transports goods → issues Bill of Lading
- Importer in Country B (India) files a bill of entry with Indian customs → pays import duty → goods released
If an Indian business both exports and imports — for example, a manufacturer who exports finished goods and imports raw materials — they will use both documents but at different ends of each transaction.
Types of Shipping Bills in India
| Type | When Used |
|---|---|
| Drawback Shipping Bill | When claiming duty drawback on export |
| DEPB Shipping Bill | Duty Entitlement Passbook scheme exports |
| Free Shipping Bill | No export duty; no drawback claimed |
| Dutiable Shipping Bill | Goods attracting export duty (e.g., hides, some minerals) |
| Ex-Bond Shipping Bill | Export of goods from bonded warehouse |
Common Mix-Ups to Avoid
- "I need to file a shipping bill for my import" — No. Imports need a bill of entry. The shipping bill was filed by your supplier in their country when they shipped to you.
- "The bill of lading IS the bill of entry" — No. Bill of Lading is the carrier's transport document. Bill of entry is your customs import declaration.
- "I got the shipping bill from my freight forwarder" — If it refers to the export documentation from the origin country, that is the export declaration / shipping bill of your supplier, not a customs document you file in India.
Which One Do You Need?
| Your Situation | Document Required |
|---|---|
| You are buying goods from abroad (importing into India) | Bill of Entry — file on ICEGATE via CHA |
| You are selling goods to a customer abroad (exporting from India) | Shipping Bill — file on ICEGATE via CHA |
| You export goods and later they return to India (unsold/defective) | Re-import Bill of Entry (referencing original Shipping Bill) |
| You send goods for exhibition abroad and return them | Export under Bond + Re-import Bill of Entry |
Frequently Asked Questions
Can the same document be both a bill of entry and a shipping bill?
No — they are fundamentally different. Bill of entry = import declaration for the buyer's country. Shipping bill = export declaration for the seller's country. They can never be the same document.
Do I need a shipping bill to claim duty drawback in India?
Yes — duty drawback in India is claimed against the shipping bill (export declaration). The shipping bill number is cited in drawback applications to prove that goods were exported. The corresponding import bill of entry provides evidence of duty paid on input materials.
Is a "shipping bill" used in Bangladesh or UAE?
Bangladesh uses an export GD (Goods Declaration) on ASYCUDA World for exports. The UAE uses an export declaration on Mirsal2 or the FCA system. "Shipping bill" as a term is specific to India's Customs Act terminology.
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