Entry of goods for exportation [Section 50]: 

The exporter is, under section 50 of the Customs Act, required to present electronically to a proper officer of customs a shipping bill in case of export by a vessel or by air and a bill of export, in case of export by a vehicle.

However, the Principal Commissioner/Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically, allow an entry to be presented in any other manner. Hence, manual submission of shipping bill/bill of export is allowable in cases where electronic submission is not feasible.

The form of the shipping bill is regulated by the Shipping Bill (Forms & Regulations) Act, 1991.

The forms are as follows:

Dutiable goods	Yellow
Duty-free goods	While
With drawback claim	Green
Duty free ex-bond	Pink
Export under DEPB Scheme	Blue

Normally a shipping bill is permitted to be filed only after an entry outward has been granted for the particular vessel or aircraft by which the goods are to be exported. However, under special circumstances the Principal Commissioner/Commissioner of Customs may permit advance shipping bill to be filed. The exporter of any goods, while presenting a shipping bill or bill of export, shall make and subscribe to a declaration as to the truth of its contents.