Rasp International | Customs Clearance Advisory

Customs Clearance in India: How Export and Import Clearance Works on ICEGATE

A practical guide to the shipping bill, the Let Export Order, the bill of entry and Out of Charge, with real release times from the National Time Release Study 2025. Rasp International coordinates clearance through licensed customs brokers across India and checks every filing before it goes in.

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Customs clearance is the legal step that lets goods leave or enter India. For exports it ends with the Let Export Order. For imports it ends with Out of Charge.

The filing itself is quick. Most money is lost on what was filed: a missing scheme flag, a GSTIN mismatch or a weight that does not match the container. This guide shows each stage and the mistakes that follow exporters for months.

29:36 h

Average export time from arrival to Let Export Order at seaports, NTRS 2025

93%

Share of seaport shipping bills facilitated by the Risk Management System, NTRS 2025

79:04 h

Average import release time at seaports in 2025, NTRS 2025

20+ Years

Rasp International’s experience in international trade

Verified as on 24 September 2026 against the National Time Release Study 2025, CBIC Circular No. 08/2021-Customs and Notification No. 33/2019-Customs (N.T.).

The Short Answer on Customs Clearance

Export customs clearance in India means filing a shipping bill on ICEGATE under Section 50 of the Customs Act 1962 and getting the Let Export Order (LEO) under Section 51. Import clearance means filing a bill of entry under Section 46 and getting Out of Charge (OOC) under Section 47. A licensed customs broker usually files, and the Risk Management System decides whether goods are checked.

The rule that decides everything: the shipping bill is also your claim form. Drawback, RoDTEP and IGST refund all depend on fields declared before the LEO, and most of them cannot be added cleanly afterwards.

Item	Key facts
Governing body	Central Board of Indirect Taxes and Customs (CBIC)
Legal basis	Customs Act 1962, Sections 17 (assessment), 46 and 47 (imports), 50 and 51 (exports)
Export filing rules	Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations 2019, Notification No. 33/2019-Customs (N.T.) dated 25 April 2019
Import filing deadline	Before the end of the day before the vessel or aircraft arrives, under Section 46 as amended in 2021 (Circular No. 08/2021-Customs)
Export output	Let Export Order, issued electronically on ICEGATE
Import output	Out of Charge after duty payment and any examination
Where you file	ICEGATE, with supporting documents uploaded on e-Sanchit

Why This Page Exists

Why Customs Clearance Needs a Second Pair of Eyes

The National Time Release Study 2025 found that only 0.13% of seaport shipping bills met the 24-hour export target set under the National Trade Facilitation Action Plan 3.0. Customs itself was not the slow part. Logistics after the LEO took 157 hours 50 minutes on average at seaports.

That gap is where Rasp International works. We check documents before a licensed broker in our pan-India network files them, and then we chase the post-clearance steps that decide when your cargo sails and when your refund arrives.

What Customs Clearance Actually Is

A shipping bill is the electronic export declaration that tells customs what you are exporting, its value, its HS code and the export schemes you claim. A bill of entry is the import declaration that works the same way for goods coming into India.

Both are self-assessed under Section 17 of the Customs Act 1962. You or your broker declare the classification and value, and customs verifies them only when the Risk Management System (RMS, the software that selects consignments for checks) flags the entry.

Let Export Order (LEO): the Section 51 order that allows loading. After the LEO, the cargo is “export cleared”.
Out of Charge (OOC): the Section 47 order that releases imported goods for home consumption.
Export General Manifest (EGM): the carrier’s declaration after the vessel sails. Your IGST refund cannot move until the EGM is filed.
e-Sanchit: the ICEGATE upload facility for supporting documents, introduced by CBIC Circular No. 40/2017-Customs dated 13 October 2017.

Who Needs Customs Clearance Support and Who Does Not

Every commercial shipment needs customs clearance. The question is how much help you need around it.

First-time exporters who have never approved a shipping bill checklist and do not yet know which scheme flags apply.
Exporters claiming drawback, RoDTEP or IGST refund, where one wrong field decides whether money arrives.
Importers of regulated goods that need other agency approvals before Out of Charge.
Businesses shipping through several ports, where the incentive bank account must be submitted for each customs location.

Who Does Not Need Extra Support

Courier shipments of samples are cleared under the courier’s own process. Exporters with a trained in-house team usually need help only for amendments, refund errors or unusual cargo.

Export Clearance Process, Stage by Stage

This is the order a shipment follows at a seaport or inland container depot. Stage 2 is where incentive claims are won or lost.

Stage 1: Before You Book

Your IEC must be active, your AD Code approved on ICEGATE and your incentive bank account validated. One AD Code registration now covers all customs locations, but without it no shipping bill can be filed.

Stage 2: Checklist and Filing

The broker prepares a checklist from your invoice and packing list. Check the HS code, FOB value, GSTIN, invoice number and the drawback, RoDTEP and IGST flags before approving it. Then the shipping bill is filed on ICEGATE.

Stage 3: Arrival and Assessment

The cargo reaches the port, CFS or ICD. RMS either facilitates the shipping bill or sends it for document check or examination.

Stage 4: Examination if Selected

Customs opens and checks the goods against the declaration. Weight, marks and description must match the packing list exactly.

Stage 5: Let Export Order

Customs grants the LEO under Section 51. From this point, changing the shipping bill needs a formal amendment request.

Stage 6: Loading, EGM and Refunds

The container is gated in and loaded, the vessel sails and the carrier files the EGM. IGST refund and drawback then move to PFMS for payment into your bank account.

Filing a shipping bill this week and claiming drawback or RoDTEP? Send us the checklist on WhatsApp before you approve it, or see our duty drawback guide.

Real Release Times at Indian Ports

These averages come from the National Time Release Study 2025, which covered 69,533 shipping bills and 62,981 bills of entry filed in the first week of January 2025. Times are in hours and minutes.

Port type	Export: arrival to LEO	Export: LEO to departure	Export: arrival to departure	Import: average release time
Seaports	29:36	157:50	187:27	79:04
Inland container depots (ICDs)	30:39	99:51	130:30	83:41
Air cargo complexes (ACCs)	3:58	27:40	31:38	39:20
Integrated check posts (ICPs)	6:10	8:53	15:04	13:30

Two findings from the same study matter for planning. Direct Port Delivery containers were released in 65:33 hours against 84:03 hours through a container freight station. At ICD Ludhiana, factory stuffed export cargo took 78:07 hours against 144:07 hours for cargo stuffed at the ICD.

Illustrative Example: One Missing Flag

This is an illustrative composite, not a named client. A handicraft exporter in Uttar Pradesh ships a 20 foot container through an inland container depot. The checklist shows the correct HS code and value, but the drawback column is blank because the exporter assumed the broker would add it.

The LEO is issued, the vessel sails and no drawback claim is created. Recovery now needs a Section 149 amendment with documents from the time of export. Checking one column before approval would have prevented months of follow-up.

Import Clearance: Bill of Entry to Out of Charge

Import clearance follows the same logic in reverse. The difference is that duty is paid before release, and filing late now costs money.

File in advance. Section 46, as amended by the Finance Act 2021, requires the bill of entry before the end of the day before arrival. Circular No. 08/2021-Customs explains the change.
Late filing charges. Late filing attracts five thousand rupees per day for the first three days and ten thousand rupees per day after that, unless the proper officer waives them for a sufficient reason.
Faceless assessment. Circular No. 40/2020-Customs rolled out faceless assessment for imports at all ports by 31 October 2020. An officer in another city may assess your bill of entry.
Other agency clearances. Food, plants, drugs and some electronics need clearance from other government agencies before customs can give Out of Charge.

Documents That Get Customs Clearance Through

Each document below is cross-checked against the others and against your registrations. The third column is where queries start.

Document	What customs checks	The mismatch that causes a query or loss
Commercial invoice	Value, currency, Incoterm and buyer	Invoice number in the GST return differs from the shipping bill, which triggers error SB005 on the IGST refund
Packing list	Package count, net and gross weight	Gross weight differs from the Verified Gross Mass given to the shipping line
Shipping bill checklist	HS code, FOB value and scheme flags	Drawback or RoDTEP not declared, so no claim is created
GST registration	GSTIN and legal name	GSTIN on the shipping bill differs from the return, which triggers error SB003
AD Code registration	Approved bank link on ICEGATE	Request still pending or linked to an old bank account, so filing is blocked
Licences or certificates	Restricted items, other agency approvals and origin certificates	Licence details not entered, so the goods are held for examination

Where Customs Clearance Goes Wrong

These failures appear after clearance, often weeks later, when the refund does not arrive. Each one traces back to the shipping bill.

Failure	What you see	What actually broke
SB001: invalid shipping bill details	IGST refund not processed	Shipping bill number or date in the GST return does not match ICEGATE. Fix it by amending the return.
SB002 or SB006: EGM missing	Refund stuck despite correct returns	The carrier has not filed the export manifest, or the gateway port manifest is missing. The shipping line must file or correct it.
SB003: GSTIN mismatch	Refund rejected by the system	The GSTIN declared on the shipping bill differs from the one used in the return
SB005: invalid invoice number	Refund rejected by the system	The invoice number in the return differs from the shipping bill
Scheme flag missing	No drawback or RoDTEP scroll for the shipment	The scheme was not declared before the LEO
Container rolled over	Cleared cargo misses the vessel	Gate-in or VGM missed the terminal cut-off after the LEO
Refund sanctioned but unpaid	PFMS shows the payment as failed	Account name or IFSC on the incentive account does not match the bank record

The SB error codes above come from the IGST refund response code guide published by Chennai Customs.

What Customs Clearance Will Not Do

Clearance does not pay your refund. The LEO only allows export. IGST refund and drawback still depend on the EGM, your GST returns and a validated bank account.
Clearance does not fix a wrong declaration later. Post-LEO corrections need an amendment request under Section 149, backed by documents from the time of export. See our customs miscellaneous services.
Clearance does not guarantee a sailing. Terminal cut-offs, vessel changes and rollovers are carrier decisions, not customs decisions.

Frequently Asked Questions

How long does customs clearance take in India?

The National Time Release Study 2025 measured an average of 29 hours 36 minutes from arrival to Let Export Order at seaports and under 4 hours at air cargo complexes. Import release averaged 79 hours 4 minutes at seaports.

What is Let Export Order in customs?

The Let Export Order is the Section 51 order under the Customs Act 1962 that permits loading of export goods. It is issued electronically on ICEGATE after assessment and any examination.

What is the difference between shipping bill and bill of entry?

A shipping bill is filed for exports under Section 50. A bill of entry is filed for imports under Section 46. Both are self-assessed declarations filed on ICEGATE, usually by a licensed customs broker.

Can I file a shipping bill myself without a CHA?

Yes, if you are registered on ICEGATE and have trained staff. Most exporters use a licensed customs broker because examination and queries need someone at the customs station.

What happens if customs selects my shipment for examination?

Customs opens the packages and checks description, quantity and weight against your declaration. If they match, the LEO follows. If not, expect a query, possible reassessment and delay.

Can a shipping bill be amended after Let Export Order?

Yes, but only through a request under Section 149 of the Customs Act 1962, supported by documents that existed at the time of export. Approval is at the officer’s discretion.

Why is my IGST refund not received after export?

The usual causes are an SB error code on the shipping bill, a missing EGM or a bank account not validated by PFMS. Check the IGST refund status on ICEGATE first. It shows which of these applies.

What is the late fee for filing a bill of entry?

Under Section 46 as amended in 2021, late filing attracts five thousand rupees per day for the first three days and ten thousand rupees per day after that. The proper officer can waive it for sufficient reason.

What documents are required for export customs clearance?

Commercial invoice, packing list, shipping bill checklist, IEC, GST details, AD Code registration and any licence or certificate your product needs. Upload supporting documents on e-Sanchit.

How much does customs clearance cost in India?

There is no single fee. Expect three layers: duty and IGST on imports (export duty applies only to a few listed goods), the broker’s agency fee, and third-party charges such as CFS or terminal handling, examination and transport. Ask for an itemised quote that separates the agency fee from pass-through charges.

Does factory stuffing make clearance faster?

Often, yes. NTRS 2025 recorded 78:07 hours for factory stuffed cargo at ICD Ludhiana against 144:07 hours for cargo stuffed at the ICD. The result varies by location.

How Rasp International Handles Customs Clearance

Rasp International is an ISO 9001:2015 certified EXIM and DGFT advisory firm in Agra, with more than 20 years in international trade and more than 500 exporters served. Filing is done by licensed customs brokers in our pan-India network. We check the checklist, scheme flags and registrations first, then follow the shipment to EGM and refund.

For the full picture of partners and services, see our customs house agent services.

Get Your Next Shipping Bill Checked Before Filing

Send the checklist and invoice. We will flag scheme, GSTIN and weight issues before the LEO.

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WhatsApp: +91 8218043048

Sources

National Time Release Study 2025, CBIC, released 20 June 2025.
CBIC Circular No. 08/2021-Customs dated 29 March 2021 on advance filing of bills of entry under Section 46.
CBIC Circular No. 40/2020-Customs dated 4 September 2020 on the all-India rollout of faceless assessment.
Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations 2019, Notification No. 33/2019-Customs (N.T.) dated 25 April 2019, CBIC.
CBIC Circular No. 40/2017-Customs dated 13 October 2017 on e-Sanchit.
IGST refund response codes and rectification, Chennai Customs.
Customs Act 1962, Sections 17, 46, 47, 50, 51 and 149. Text on the CBIC website.

This page is general guidance. Rules and portal screens change. Verify against the current CBIC notification or the live ICEGATE screen before you file or pay.