Types of Shipping Bill: Free, Dutiable, Drawback and Ex-Bond Explained
Indian exporters file one of four main types of shipping bill — free, dutiable, drawback or ex-bond — depending on duty and the benefits being claimed. Here's how to tell which one applies.
There are four main types of shipping bill in India: the free shipping bill (no export duty, no incentives claimed), the dutiable shipping bill (goods attract export duty or cess), the drawback shipping bill (duty drawback is claimed on inputs) and the ex-bond shipping bill (re-export of goods from a bonded warehouse). All are now filed electronically on ICEGATE.
The shipping bill is the main export declaration your CHA files with Indian Customs. Choosing the type isn't a formality — it decides whether duty is collected, and which incentives can later be processed from the shipping bill data. For the format and fields, see our shipping bill format guide.
The four types at a glance
| Type | Legacy colour | Use it when |
|---|---|---|
| Free shipping bill | White | Goods carry no export duty and you aren't claiming drawback |
| Dutiable shipping bill | Yellow | Goods attract export duty or cess |
| Drawback shipping bill | Green | You're claiming duty drawback on inputs used in the export goods |
| Ex-bond shipping bill | Pink | Re-exporting imported goods straight from a bonded warehouse |
The colours come from the days of paper filing, when each type was printed on different coloured paper. Exporters and CHAs still use the names, but filing is electronic.
Free shipping bill
Used when the goods attract no export duty and no drawback is claimed. Most exports from India go out duty-free, so this is a common choice for straightforward shipments — but don't pick it by default if you're entitled to drawback, because the claim is processed from the shipping bill.
Dutiable shipping bill
Used for goods that attract export duty or cess under the customs tariff. Duty is assessed on the shipping bill and must be paid before the Let Export Order is granted.
Drawback shipping bill
Used to claim duty drawback — a refund of customs duties paid on imported or domestic inputs used to make the export goods. The drawback serial number and rate are declared on the shipping bill, and the claim is processed electronically once the shipment is exported. Check the current drawback schedule with your CHA before filing.
Ex-bond shipping bill
Used when imported goods stored in a customs bonded warehouse are re-exported without ever entering the domestic market. Because import duty was never paid, there's no drawback to claim — the bond is simply cleared.
What about EOU, SEZ and scheme exports?
Exports under schemes such as advance authorisation or EPCG, and exports by EOUs, are declared on the shipping bill with the relevant scheme codes and licence details rather than as a separate "type". Units in an SEZ file their export documents through the SEZ online system. Your CHA will know which declaration your unit needs — see what a CHA needs from an exporter.
Frequently Asked Questions
How many types of shipping bill are there?
Four main types: free, dutiable, drawback and ex-bond. Scheme-based exports (advance authorisation, EPCG, EOU) are declared through scheme codes on the shipping bill rather than as separate types.
शिपिंग बिल के प्रकार कितने होते हैं?
मुख्य रूप से चार: फ्री शिपिंग बिल (कोई निर्यात शुल्क नहीं), ड्यूटीएबल शिपिंग बिल (निर्यात शुल्क लगने वाले माल के लिए), ड्रॉबैक शिपिंग बिल (ड्यूटी ड्रॉबैक का दावा करने के लिए) और एक्स-बॉन्ड शिपिंग बिल (बॉन्डेड वेयरहाउस से पुनः निर्यात के लिए)। सभी ICEGATE पर इलेक्ट्रॉनिक रूप से फाइल होते हैं।
Which shipping bill is used for duty drawback?
The drawback shipping bill (historically green). The drawback serial number and rate are declared on it, and the claim is processed from the shipping bill data after export.
Are shipping bills still colour-coded?
Not in practice. The colours date from paper filing; today shipping bills are filed electronically on ICEGATE, though the traditional names are still used.
Your CHA files the shipping bill from your commercial invoice and packing list, so those need to be right first. Bilexor keeps both on one shipment record so the values the CHA declares match the documents your buyer and bank receive. Bilexor doesn't file shipping bills or handle customs clearance.
Informational only — not legal, banking, tax, or customs advice. Always verify document and LC requirements with your bank, CHA / customs broker, and buyer before presentation.