Exporting goods is a complex process with a lot of paperwork. The Shipping Bill is one of the most important documents you will file, acting as the main record of your export transaction with Customs. It is crucial for customs clearance, and it is the key document for claiming various export benefits, like the Remission of Duties and Taxes on Exported Products (RoDTEP).

Since a single error on this document can lead to significant delays and financial losses, exporters often need to file a shipping bill correction (amendment). However, many of these amendment requests are rejected. Here’s a detailed look at why that happens and how you can fix it.

Shipping Bill Amendments

A Shipping Bill is the key document required by Indian Customs for clearing goods for export, as it records vital details such as the exporter and importer information, the description and value of goods, the destination, and the type of export, whether under duty drawback, RoDTEP, or another export promotion scheme. Since this document is directly linked to customs clearance and the claiming of export incentives, even small errors in value, quantity, HS code, or scheme details can cause delays or rejection of benefits.

To correct such mistakes, exporters must go through the Shipping Bill amendment process, a formal procedure where corrections are filed with Customs along with supporting documents. Making timely amendments is essential for smooth clearance and to ensure all eligible export benefits are received.

Why Amendments are Rejected: Common Errors

Most rejections stem from errors that fail to meet the strict criteria of the Customs Act, 1962. The system, particularly through the ICEGATE portal, is designed to scrutinize all amendment requests to prevent fraud and ensure compliance.

1. Inaccurate Data and Documentation Mismatches

This is the single biggest reason for rejection. An amendment request will be denied if there is a mismatch between the Shipping Bill and your supporting documents.

• Incorrect HS Code: The Harmonized System (HS) code is a specific numerical classification for your goods. RoDTEP benefits, for example, are tied to particular HS codes. If you amend the code to one that does not match your product, or if the original code was already wrong, the request will be rejected.
• Exporter Details: Simple errors in your name, address, or GSTIN can cause the system to reject the amendment as it sees a discrepancy.
• Value or Quantity Mismatch: If you request to change the invoice value or the quantity of goods but fail to provide an updated invoice, the request will not be approved.

2. Timing Issues

Customs authorities have strict timelines for accepting amendments.

• Post-Export Amendments: The window for a post-export amendment is generally limited. While a manual amendment may be possible in some cases, it is significantly more difficult. According to various Customs notifications, certain amendments must be filed within a prescribed period, often within one year from the date the goods were cleared for export.
• Delayed Application: Even if you are within the time limit, a significant delay in filing an amendment can be a reason for rejection. Authorities may question why the error was not identified and addressed sooner.

3. Missing or Insufficient Proof

An amendment is a formal request to change a legal document. It must be supported by compelling evidence.

• Lack of Documentary Evidence: Section 149 of the Customs Act, 1962, states that a Shipping Bill can only be amended based on “documentary evidence which was in existence at the time of export.” If the evidence you submit (e.g., a corrected invoice) was created after the export, your request may be rejected.
• Missing Proof of Export: For a post-export amendment, you must provide proper proof of export, such as the Bill of Lading or other shipping documents, to support your claim. Without this, the request will fail.

4. Ineligibility for the Claimed Benefit

If you are trying to amend a Shipping Bill to add an export benefit like RoDTEP, your request can be rejected if your goods or you as an exporter do not meet the scheme’s criteria. You must ensure the goods were manufactured in India and meet all other conditions for eligibility.

How to Fix Common Errors and Prevent Rejection

Fixing an error on a Shipping Bill depends on when you discover it.

Pre-Export Amendment Process

This is the simplest way to fix an error. If you catch a mistake before the goods receive a “Let Export Order” (LEO) from Customs, you can file an amendment through the ICEGATE portal. The request is sent to the designated Customs officer who can approve the shipping bill correction. The key here is to act quickly.

Post-Export Amendment Process

This is more complex and often requires a manual approach.

1. File an Application: You must submit a formal application to the respective Customs department.
2. Provide Justification: Your application must clearly state the reason for the amendment and provide a compelling justification for the mistake.
3. Attach All Proof: Ensure you attach all relevant supporting documents that were in existence at the time of export.
4. Await Approval: The Customs authorities will verify your claim and your eligibility for any benefits before approving the manual amendment.

Conclusion

A rejected shipping bill amendment can cause significant delays and jeopardize your export benefits. The key to a successful amendment lies in two things: attention to detail and timeliness. Verify all your export documentation errors before filing the Shipping Bill and, if a mistake is found, apply for an amendment as soon as possible with the correct and verifiable documents. This proactive approach will help you avoid the common pitfalls of rejection and keep your export operations running smoothly.

Simplify Your Export Compliance

BRIKSPE is a financial technology platform designed to streamline international payments and compliance for Indian exporters. While it doesn’t directly amend your Shipping Bills, it addresses the root cause of many common errors: disorganized documentation and slow reconciliation. The platform ensures that essential documents like the eBRC and e-FIRA are automatically generated and linked to your invoices as soon as a payment is received. This removes a critical source of documentation errors and helps you maintain a clean record in the RBI’s EDPMS, reducing the risk of a compliance flag. 

By automating these backend processes, BRISKPE allows you to focus on growing your business instead of getting bogged down in paperwork and a potential ICEGATE rejection.