Procedural formalities for clearance of export goods - CBEC's Customs Manual 2023 - Customs

6. Procedural formalities for clearance of export goods: 6.1 In case of export goods, the Authorised Courier files Courier Shipping Bills with the proper officer of Customs at the airport or LCS before departure of flight or other mode of transport, as the case may be. Different Forms have been prescribed for export of documents and other goods. The Authorised Courier is required to present the export goods to the proper officer for inspection, examination and assessment. 6.2 For certain categories of export goods, a regular Shipping Bill, as prescribed in the Shipping Bill and Bill of Export (Form) Regulations, 1991 is required to be filed. Such Shipping Bills are processed at the Air Cargo Complex or the EOUs or STP or EHTP and thereafter with the permission of Customs, the goods are handed over to a courier agency for onward dispatch. The goods to which this procedure applies are: (a) Goods originating from EOUs/STPs/EHTP, (b) Goods exported under DEEC, EPCG and Drawback schemes, and (c) Goods which require a licence for export under the Foreign Trade (Development and Regulation) Act,1992 . 6.3 Under courier Regulations for electronic mode, the forms for filing Customs declarations for export goods are (a) Courier Shipping Bill-III (CSB-III) for documents in Form G and (b) Courier Shipping Bill-lV (CSB-lV) for goods in Form H .