While sending goods from one country to another, an exporter has to go through various formalities, including submitting various applications, acquiring licenses, paying duties, and so on. To acquire clearance from the Customs for export, an exporter will have to submit an application called the 'shipping bill.' unless the exporter files the shipping bill, one cannot load the goods. The export may be through air, vehicle, or vessel.

Goods can only be exported out of the country after the shipping bill has been checked and endorsed by the customs with a 'Let Export Order' and 'Let Ship Order.'

There are four different types of Shipping Bill, such as:

• Dutiable Shipping Bill: Printed on yellow paper and for goods that are to be exported on payment of export duty.
• Duty-Free Shipping Bill: Printed on white paper and for goods exported without duty payment, not eligible for duty drawback.
• Drawback Shipping Bill: Printed on green paper, but once the drawback has been paid, it is printed on white paper.
• Shipping Bill for export of goods under the Duty Entitlement Passbook Scheme (DEPB): Printed in blue; this is for goods exported under the government's DEPB export incentive scheme.