Date of Shipment / Dispatch In respect of Imports
9.11A
Date of shipment / dispatch for imports will be reckoned as under:-
| Mode of Transportation | Date of Shipment / Dispatch |
| (i) By Sea | The date affixed on the Bill of Lading |
| (ii) By Air | Date of relevant Airway Bill provided this represents date on which goods left last airport in the country from which the import is effected. |
| (iii) From land-locked countries | Date of dispatch of goods by rail, road or other recognised mode of transport to consignee in India through consignment basis. |
| (iv) By Post Parcel | Date stamp of office of dispatch on the packet or dispatch note |
| (v) By Registered Courier Service | Date affixed on Courier Receipt / Waybill |
| (vi) Multimodal transport | Date of handing over goods to first carrier in a combined transport Bill of Lading. |