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