Exporter files online Shipping Bill or Bill of Export

He pays custom duty subject to verification by Proper Officer.


Verification by Proper Officer

Proper Officer verifies goods, checks whether goods are not prohibited goods and exporter has paid duty on the same.

After verification, he passes Let Export Order.


Grant of Entry Outwards to vessel

It is a permission granted to vessel going outside country by proper officer, Loading is permitted only if entry outwards is granted.


Loading of Goods into Vessel/Aircraft

Loading is only allowed if

Entry Outward is granted to vessel by proper officer


Shipping bill/ Bill of export/Bill of transshipment has been handed over to person in charge of Vessel/Aircraft


Export Manifest/Export Report

Person in charge submits electronically to proper officer.

  • Export Manifest:- In case of Vessel/Aircraft
  • Or Export Report:- In case of Road

It contains details of goods which are being exported in case of export 


Written Order of Proper Officer.

On receipt of export manifest/export order, the proper officer follows written order. Only then goods are allowed to move outside India.


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.