Date of Shipment/ Dispatch in respect of Exports
9.12
Date of shipment/despatch for the purposes of exports will be reckoned as under:-
Mode of Transportation | Date Of Shipment/ Dispatch |
(i) By Sea | For bulk cargo, the date of Bill of Lading or the date of me receipt, whichever is later.
(a) For containerised cargo, the date of "Onboard Bill of Lading", or "Received for Shipment Bill of Lading", where the L/C provides for such Bill of Lading. For exports by containers from Inland Container Depot (ICD), the date of Bill of Lading issued by shipping agents at the time of loading of export goods in the ICD after customs clearance.
(b) For Lash barges, the date of Bill of Lading evidencing loading of the export goods on board |
(ii) By Air | The date mentioned by the appropriate Officer of Customs on the Shipping Bill, evidencing loading or handing over of goods to the air cargo complex, which are not international airports, or by way of rotation of flight number and date. |
(iii) By Post Parcel | The date stamped on the postal receipt. |
(iv) By Rail | The date of RR (Railway Receipt). |
(v) By Registered Courier Service | The date affixed on Courier Receipt/ Waybill |
(vi) By Road | The date on which the goods crossed the Indian border as certified by the Land Customs Authorities. |
However, wherever the Policy provisions have been modified to the disadvantage of the exporters, the same shall not be applicable to the consignments already handed over to the Customs for examination and subsequent exports upto the date of the Public Notice.
Similarly, in such cases where the goods are handed over to the customs authorities before the expiry of the export obligation period but actual Exports take place after expiry of the export obligation period, such exports shall be considered within the export obligation period and taken towards fulfilment of export obligation.