When filing a Shipping Bill for export from India, understanding the A. STATUS section is crucial. This part of the bill consists of 11 key declarations that determine how your export consignment is processed by Indian Customs. Whether you’re a new exporter or an experienced merchant, misinterpreting these fields can delay your shipments or affect your claims like IGST refunds, RoDTEP, or Duty Drawback.
In this blog, we break down each of the 11 status fields in detail:
What You’ll Learn:
- Difference between IGST Paid Exports vs LUT-Based Exports
- Meaning of Jobbing, Re-Export, and DFRC
- Whether you should opt for RoDTEP, Duty Drawback (DBK), or MEIS
- When customs opts for Assessment and Examination
- Which export types require a DGFT License
Each point is explained with examples from an actual Shipping Bill filed at LCS Raxaul for exports to Nepal under land transport mode.
This export is a standard commercial shipment to Nepal via road through Raxaul LCS. It was manually assessed and physically examined by customs. The exporter is not claiming any government export incentives or refunds like MEIS, DBK, or RoDTEP, and the goods are not re-exported or under job-work. The export is with payment of IGST, not under LUT, and is eligible for IGST refund via ICEGATE
📌 SECTION A – BASIC EXPORT DOCUMENT DETAILS
| Field | Explanation |
| Port Code | INRXLB — Customs Location Code (Raxaul LCS, Bihar) |
| Shipping Bill No. & Date | XXXXX dated 14-DEC-2023 — Unique number assigned to this export consignment |
| Scheme Description | “Free Shipping Bill involving Indian Currency” — No incentive/benefit (like MEIS/DBK), and payment in INR |
| Exporter GSTIN | 07XXXXXXXXX — GST Registration of exporter |
| IEC | Import Export Code of the exporter |
| CB Code | Customs Broker license number who filed the document |
| Consignee | XXXXXXXXXX, Nepal — Recipient of goods in Kathmandu |
| AD Code | XXXXXX — Code of the Authorized Dealer (Bank) for currency realization |
| Bank A/C & IFSC | Bank details of the exporter (e.g., IFSC: XXXXXXXX) |
| MAWB/HAWB | Master Airway Bill/House Airway Bill — not used for land shipments, hence marked as “P” |
| Mode of Transport | Land — Border export through Raxaul LCS |
| Assessment/Examination/LEO | Customs processing steps: Assessed, Examined, Let Export Order issued |
📦 SECTION B – COMMODITY & VALUATION DETAILS
| Term | Meaning |
| HS Code (HSN) | Harmonized System Code e.g., XXXXXX — XXXX, XXXXX — Fragrance |
| Description of Goods | Full description of each item being exported |
| Quantity | No. of units (e.g., 50 NOS) |
| UQC | Unit Quantity Code (e.g., NOS = Numbers) |
| FOB Rate | Rate per unit on Free on Board (FOB) basis |
| FOB Value | Total value of each item exported on FOB basis |
| PMV | Present Market Value (assumed value in domestic market) |
| IGST Value | Value on which IGST is calculated |
| IGST Amount | Integrated GST charged on export (claimable as refund if LUT not given) |
| Scheme Code (SCHCOD) | E.g., ‘P’ denotes IGST Paid (not LUT-based export) |
| SQC MSR/UQC | Standard Quantity of Measurement/Unit Quantity Code |
| District & State of Origin | Geographical origin of the goods being exported |
| FTA Benefit | Whether benefit under Free Trade Agreement availed (N = No) |
| Reward Benefit | Claim for MEIS/SEIS/RODTEP etc. (N = No) |
| RoDTEP Claimed | Y/N — Here marked ‘N’ (no benefit claimed) |
| Drawback Claimed | Y/N — Here marked ‘N’ |
| ROSCTL / ROSL / MEIS | These incentive schemes not availed in this bill |
| Packing Charges / Commission / Insurance / Discount | These fields are marked as 0 in this case |
| Exchange Rate | Exchange rate applied for currency conversion (INR to INR in this case — no forex involved) |
📝 SECTION C – PROCESSING & APPROVALS
| Field | Description |
| Jobbing | Not a job work shipment (N) |
| MEIS/DBK/RODTEP | Not applicable (N) |
| LICENCE / DFRC / DEEC / LUT | Export not linked to license-based or LUT-based exemption |
| BRC Realisation Date | Bank Realisation Certificate date — not yet updated |
| CIN / CIN Date | Challan Identification Number (for IGST payment) |
| Let Export Order (LEO) | Issued on 14-DEC-2023 at 19:52 — last stage of customs clearance |
🔖 OTHER TERMS MENTIONED
| Code/Abbr | Full Form |
| IGSTSTAT | IGST Payment Status |
| DBKCLMD | Duty Drawback Claimed |
| CESAMT / CESSRT | Cess amount and rate (mostly zero) |
| SNO | Serial Number |
| INV NO & DATE | Invoice number and date (e.g., XXXXXXX dated 03/10/2023) |
| CIN No. | Code showing successful IGST payment via ICEGATE |
| AEO | Authorized Economic Operator |
| PT Abroad | Preferential treatment claimed in the importing country (marked ‘N’) |
| Point | Field | Value | Detailed Explanation |
| 1 | MODE | LAND | Mode of transport. “LAND” here indicates the goods are being exported via Land Customs Station (LCS) Raxaul to Nepal. Other modes could be SEA, AIR, POST, COURIER. |
| 2 | ASSESS | Y | “Yes” – This means the shipping bill was assessed by the customs officer either through manual or RMS (Risk Management System) before LEO (Let Export Order). |
| 3 | EXMN (Examination) | Y | “Yes” – This implies the cargo was physically examined by Customs officials. Some shipments, if low-risk, may be exempt under RMS. |
| 4 | JOBBING | N | “No” – This confirms the goods are not exported after job work or subcontracting. If it were job work, special notifications would apply under GST. |
| 5 | MEIS (Merchandise Export from India Scheme) | N | MEIS was a now-defunct export incentive scheme under FTP. “N” means no claim is being made under MEIS for this consignment. |
| 6 | DBK (Drawback) | N | “No” – The exporter is not claiming any Duty Drawback (i.e., refund of basic customs duty on input goods used). Otherwise, DBK rates would be auto-applied. |
| 7 | RODTEP (Remission of Duties and Taxes on Exported Products) | N | “No” – The exporter is not claiming RoDTEP benefit, which is a new post-GST export rebate scheme replacing MEIS. Had it been “Y”, rates would apply item-wise. |
| 8 | LICENCE | N | “No” – Export is not under any DGFT-issued export authorization or license like EPCG, Advance License, etc. |
| 9 | DFRC (Duty Free Replenishment Certificate) | N | “No” – No export linked to replenishment license. DFRC allows import duty-free against export performance. |
| 10 | RE-EXP (Re-export) | N | “No” – This means the exported goods are not being re-exported (e.g., repair and return cases). |
| 11 | LUT (Letter of Undertaking) | N | “No” – Export is not under LUT without IGST payment. Instead, IGST has been paid (seen under IGST columns). Exports under LUT allow refund without payment of tax under Rule 96A of CGST Rules. |
