A shipping bill is a customs document: it records goods leaving India through a port, and at EDI ports it also serves as the export declaration. Services never pass a customs counter, so there is no shipping bill for a service export, and the EDF itself becomes the declaration, built from your invoices and filed monthly with your AD bank, STPI or SEZ Development Commissioner. The fields on the EDF that refer to shipping bills, ports and Let Export Orders are simply "N/A" for services.
Key takeaways
- The shipping bill is the customs record of a goods export. At EDI ports it doubles as the EDF.
- Services cross no port, have no customs inspection and no Let Export Order, so there is nothing for a shipping bill to record.
- Service exporters submit the EDF form itself, with each invoice as a row in Part 2B.
- Fields 1.3 (shipping bill), 1.14 (port of loading), 1.18 (port of discharge) and 1.20 (LEO date) are N/A for services.
- For services, the invoice, EDF, FIRA and EDPMS entry together do what the shipping bill and its follow-on documents do for goods.
What a shipping bill actually does
For a goods exporter, the shipping bill sits at the centre of the export. It describes the goods, their value and destination, and records customs clearance. Once customs is satisfied, a Let Export Order (LEO) is given and the goods can be loaded. The shipping bill then links to the bank's monitoring of whether the export proceeds come back.
| Function | Goods (via shipping bill) | Services (via EDF and related documents) |
|---|---|---|
| Declares the export | Shipping bill at EDI ports; manual EDF at non-EDI ports | EDF, one per month |
| Describes what was exported | Goods description, quantity, HSN | Description of services, SAC code per invoice |
| Records the value | Declared value per shipment | Invoice amount and NRV per Part 2B row |
| Proves the export happened | Customs clearance and LEO | Invoices, contracts, delivery records |
| Starts bank monitoring | Shipping bill data flows to the bank's monitoring | Bank enters the EDF into EDPMS within 5 working days |
| Proves payment came back | Bank realisation documents | FIRA/FIRC, then EDPMS closure, then eBRC |
Why services have no shipping bill
The shipping bill exists because goods are physical. Customs needs to see them, value them and authorise their departure. None of that applies when you deliver an audit report by email or a codebase through a repository.
So a services export has no:
- Port of loading or discharge. Your work did not leave from a port.
- Customs examination. Nobody inspected your deliverable.
- Let Export Order. There was nothing to let go.
- Physical consignee. The "consignee/recipient" field in the EDF simply names the client receiving the service.
That is why the Annex form has explicit N/A fields for services, and why your EDF must be prepared from your own records rather than generated by a customs system.
What service exporters had before, and what changed
Before the 2026 Regulations, software exporters filed a separate SOFTEX form, typically through STPI. That was the closest services equivalent to a shipping bill: a form tied to the export, filed with an authority. SOFTEX is gone. Software is now declared on the same EDF as other services, and AD banks are specified authorities on par with STPI.
For other services, the new regime brings a formal monthly declaration where many exporters previously had only invoices and FIRAs. The EDF fills that gap.
Reading the EDF fields that mention shipping
| Field | Goods exporter | Services exporter |
|---|---|---|
| 1.3 Shipping bill | Shipping bill number and date | N/A |
| 1.4 Mode of transport/delivery | Air, Sea, Land, Post/Courier | Usually Internet; Others where appropriate |
| 1.13 Consignee/recipient | Buyer receiving the goods | Client receiving the service |
| 1.14 Port of loading | Indian port | N/A |
| 1.17 Country of final destination | Destination country of goods | Client's country (follow bank guidance if several) |
| 1.18 Port of discharge | Foreign port | N/A |
| 1.20 LEO date | Date of Let Export Order | N/A |
| Part 2A | Goods details | Blank |
| Part 2B | Blank | One row per invoice |
Do not leave the N/A fields blank if your bank prefers "N/A" written in; ask how it wants them shown.
A worked example: one company, both routes
Brass Lantern Crafts Pvt Ltd in Moradabad exports handcrafted brassware and also sells product photography and catalogue design services to its overseas buyers.
In November 2026:
- It shipped three containers of brassware to buyers in the US and Germany through an EDI port. Each shipment had a shipping bill, which served as the EDF. No separate goods EDF was needed.
- It raised two service invoices: USD 2,400 (₹2,00,000) to the US buyer for catalogue photography, and EUR 1,600 (₹1,47,000) to the German buyer for catalogue design.
For the services, Brass Lantern filed one EDF with "Services" in field 1.1, two rows in Part 2B, N/A in the shipping bill, port and LEO fields, and "Internet" as the mode of delivery since the files were delivered online. It went to its AD bank by 30 December 2026.
Brass Lantern's finance team keeps two separate trackers: shipping bills for goods realisation and an EDF register for services. Mixing them is how service invoices get forgotten.
The services document trail, end to end
- Contract or engagement letter sets out the service and price.
- Invoice records each supply, with SAC code and currency.
- EDF declares all of the month's invoices to the specified authority.
- EDPMS entry is created by your bank within 5 working days.
- FIRA/FIRC evidences the payment when it arrives.
- Closure happens on your declaration for invoices up to ₹10 lakh, or with payment evidence above that.
- eBRC follows once realisation is matched.
Our comparison of EDF, eBRC and FIRA explains how the last few steps fit together, and the glossary has entries on the shipping bill and EDPMS.
This is general information, not legal or tax advice.
Frequently asked questions
Do service exporters need a shipping bill?
No. Shipping bills are customs documents for goods. Service exporters declare exports on the EDF, filed monthly with the AD bank, STPI (for software) or the SEZ Development Commissioner.
Why does the EDF ask for a shipping bill number?
Because the same form covers goods. For services, field 1.3 is N/A, as are the port and LEO fields. Fill only the parts relevant to services.
Is the EDF the services version of a shipping bill?
In function, roughly yes: it declares the export and starts bank monitoring. But it is prepared by you from your invoices, filed monthly, and covers many invoices at once.
What replaced SOFTEX for software exporters?
The single EDF. Software is declared on it with "Software" in field 1.1, filed with the AD bank or STPI. STPI certification is no longer mandatory.
We export goods and services. Do we file both?
Goods at EDI ports are covered by the shipping bill. Services need a separate monthly EDF listing the service invoices.
Bottom line
A shipping bill records goods passing through customs; services have nothing to record at a port, so the EDF does the declaring instead. Fill Part 2B from your invoices, mark the shipping fields N/A, and keep your services trail separate from any goods exports. Build it with the free EDF form generator, with the EDF guide for field-level help.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.