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Dated: 22.07.2022

Provisions to amendment of Shipping Bills after export- Indian Customs Act, 1962

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In order to facilitate the trade, the Indian customs authority allows the amendment of Export shipping bills under 2 circumstances mainly-

All requests for amendments in the shipping bills are divided into 2 categories:

1. Amendment/Conversion in the shipping bill before allowing Let Export Order (LEO)
2. Amendment/Conversion in the shipping bill after allowing Let Export Order (LEO) i.e. Post shipment amendment
3. Refer to the Indian Customs Act, 1962 the request for amendment is to be considered as per the provisions enshrined under Section 51, Section 69 & Section 149.

Key Points:

1. A written request is to be made to the jurisdictional Export Customs Commissionerate through the Preventive cell by the Exporter or their Customs Broker (CB) with all supporting documents
2. Supporting Documents: verified Invoice, PL, BL/AWB which has been uploaded into the e-Sanchit EDI system at the time of filing of the export shipping bill
3. General Time limitation: 3 months from the shipping bill LEO date as per CBIC Circular 36/2010-Customs dated 23.09. 2010, wherein it is stated that the amendment in Shipping Bill can be done within 3 months from giving Let Export Order. However, in recent judgement court has allowed amendment in past shipping bill on merit basis also
4. Also refer to Notification No. 11/2022-Customs (N.T.) dtd 22/02/2022

Section 149 of Indian Customs Act, 1962:

Amendment of documents:

Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended 1 [in such form and manner, within such time, subject to such restrictions and conditions, as may be prescribed]:

Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.

2 [ Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:

Provided also that such amendments, as may be specified by the Board, may be done by the importer or exporter on the common portal.]

1. Inserted (w.e.f. 1-8-2019) s. 80 of the Finance (No.2) Act, 2019 (23 of 2019).
2. Inserted (w.e.f. 28-03-2021) s. 98 of Finance Act 2021 (13 of 2021).

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1. Winomechanic Pvt Ltd, Chennai
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5. Grant Instruments India Pvt Ltd, UK & India
6. Guangzhou Xiongli Battery Co, Ltd, China
7. Shanutec Shanghai Electronic Technology Co, Ltd, China
8. BDO India LLP, Pune/Gurgaon
9. Audiophile India Pvt Ltd, Delhi
10. Viralcurry Digital Pvt Ltd, Delhi
11. The Plume Cosmetics
12. Emami Limited, Kolkata

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