Date of Shipment/ Dispatch in respect of Imports
9.11 A
Date of shipment/dispatch for imports will be reckoned as under:-
| Mode of Transportation | Date of Shipment / Dispatch |
|---|
| (i) | By Sea | 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 |