Date of Shipment/ Dispatch in respect of Exports

15.15 Date of shipment/ despatch for the purposes of exports will be reckoned as under:-

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  	MODE OF TRANSPORTATION                 DATE OF SHIPMENT/ DESPATCH 
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    	i. By Sea                              	a) For bulk cargo, the date of Bill of 
                                            		Lading or the date of mate receipt, 
					whichever is later.  

                                         		b) 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.  

	                                         	c) 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                           	The date affixed on Courier Receipt/ Way
					bill Courier Service 

	vi. By Road                                	The date on which the goods crossed the 
					Indian border as certified by the Land 
					Customs Authorities.  
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