Time limit of Amendment of Shipping Bills

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Generally, shipping bills can be amended before goods are exported and before the Bill of Entry is filed. There isn't a strict number of days from the export invoice date, but amendments are typically allowed only before export or shortly thereafter. Amendments requested more than two months after export or the invoice date are usually not permitted unless exceptional circumstances are approved by Customs Authorities. If credit hasn't been issued for export sales, amending a shipping bill after export completion is difficult and may require adjustments in GST returns or refund processes.

Keyur

Keyur (Querist)
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24 July 2024 Sir/Madam

I want to know within how many days, we can amend shipping bill from the date of export invoice??

If credit not issued ag.export sales can we amend shipping bill afterr2 months?

Please guide me and share related link for further clarification.

thanks in advance

Gokul Sharma

Gokul Sharma (Expert)
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24 July 2024 Generally Shipping Co not amend the bills.
Myself facing problem with related to amendments.

Keyur

Keyur (Querist)
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26 July 2024 Is anybody suggest on my query??

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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13 August 2025 1. Time Limit to Amend Shipping Bill
As per Customs Regulations and Export Policy, shipping bills can generally be amended before the goods are exported and before the Bill of Entry is filed for clearance.
For most amendments, the exporter must request changes within the same customs station before the export clearance.
There is no fixed number of days specified from the date of export invoice, but amendments are typically allowed only prior to export or within a reasonable time before export.
2. Amendment After 2 Months
Amendments after 2 months of export or invoice date are generally not allowed unless under exceptional circumstances with approval from Customs Authorities.
Once the shipping bill is processed and export is completed, amendments become difficult and require special permission or rectification through post-export procedures.
3. Regarding Credit Not Issued Against Export Sales
If you have not issued credit note against export sales and want to amend shipping bill related details, generally you cannot amend shipping bill after export completion.
In such cases, you may need to adjust in your GST returns or handle it through refund/credit adjustments as per GST rules.
4. Relevant References and Links
Customs Act, 1962 and related rules govern shipping bills and their amendments.
Refer to DGFT Handbook of Procedures (HBP) for export policy.
CBIC Circulars on Shipping Bill amendments:
DGFT Export Policy and Shipping Bills
CBIC Customs Notifications (customs.gov.in

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