15.14 Date of shipment/ despatch for the purposes of imports will be reckoned as under:-
| Mode of Transportation. | Date of Shipment/ Despatch |
| By Sea | The date affixed on the Bill of Lading |
| By Air | The date of the relevant Airway Bill provided this represents the date on which the goods left the last airport in the country from which the import is effected. |
| From land-locked countries | The date of dispatch of the goods by rail, road or other recognised mode of transport to the consignee in India through consignment basis. |
| By Post Parcel | The date stamp of the office of dispatch on the packet or the dispatch note |
| By Registered Courier Service | The date affixed on Courier Receipt/ Waybill |
| Multimodal transport | The date of handling over the goods to the first carrier in a combined transport Bill of Lading. |