Shipping Bill
Definition
A Shipping Bill is the primary export document filed electronically with Indian Customs, required to obtain permission ('Let Export Order') for goods to be exported from India.
Why It Matters
No goods can legally leave India by sea, air or land for export without a processed Shipping Bill and customs clearance.
Example
An exporter's customs broker files the Shipping Bill with details of the goods, value, and destination before the consignment is allowed to be loaded.
Relevant Authority / Source
Central Board of Indirect Taxes and Customs (CBIC)