What to generate first Shipping bill or Airway bill ?

153 views 1 replies
Incase of export of goods, what comes first, Shipping bill or Airway bill?
Replies (1)

When exporting goods, the Shipping Bill must be generated and filed with Customs before the goods are allowed to be loaded onto a vessel or aircraft.

The Airway Bill (AWB)—or Bill of Lading for sea freight—is a transport document issued by the carrier (the airline or shipping line) that confirms the receipt of goods for transportation. It is typically prepared after the goods have been handed over to the carrier and the customs clearance process (which includes the Shipping Bill) is underway or completed.

Key Points of the Process:

  1. Preparation: You prepare the invoice and packing list.

  2. Filing the Shipping Bill: You (or your Customs House Agent) file the Shipping Bill electronically via the ICEGATE portal. This is a mandatory customs declaration required to obtain permission to export.

  3. Customs Assessment: Customs authorities assess the goods and documents.

  4. Let Export Order (LEO): Once the Customs officer is satisfied, they issue the Let Export Order (LEO). This is the critical "green light" that allows the cargo to be loaded for export.

  5. Transport Document: The Airway Bill or Bill of Lading is generated by the carrier once the goods are physically accepted by them for transport. This document is required to finalize the export records and for the bank to process your export proceeds.

In summary: You must file the Shipping Bill first as part of the customs clearance process. The Airway Bill is generated by the carrier as part of the logistics and transportation phase once the goods are moving toward the airport or port.


Summary: You must generate and file the Shipping Bill first, as it is a mandatory customs document required to obtain the "Let Export Order" (LEO) from customs authorities. The Airway Bill is a transport document issued by the carrier later, once the goods are accepted for transit.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
06 July 2026
C.A./CA Inter OR pursuing C.A./GST/Accounts/Audit/IT - Head

Arvindkumar Maniar & Co.

Rajkot

CA

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
06 July 2026
Accountant

Agarwal Anoop and Associates

Noida

CA Final

View Details