Eway bill for exports is another topic that companies need guidance on to avoid future penalties if done incorrectly.E-Way Bill, which came into effect from 1st April 2018, is to be generated for all movement of goods and covers goods being exported and imported. In our previous article on E-way Bill for import, we have seen the conditions for import transactions. Let us discuss more about E-way Bill for Exports in this article.

Applicability of E-way Bill for Exports

After goods reach the business place of the exporter to port/airport or warehouse, certain procedures for clearance of exported goods are required to be followed as defined under the Customs Act till the goods are delivered to the destination place outside India. As there is a movement of goods, Eway Bill needs to be created under specific scenarios as listed below:

1. E-Way Bill Required:
   1. Movement of goods from business place of exporter to Inland Container Depot (ICD)/Container freight station (CFS)/ Warehouse
2. E-Way Bill not required:
   1. Movement of goods from Inland Container Depot (ICD)/Container Freight Station (CFS) to Custom Port/Airport/Warehouse
   2. Movement of goods from one customs station/port to another Customs station/port

It should be noted that if exported goods are covered under Rule 138 (14) of CGST Act (E-way Bill Rules) no E-Way Bill is required. In such cases, goods are transported to ICD or CFS or Warehouse from the business place of exporter.

Generating E-way Bill for Export transactions

An E-way Bill is generated based on an invoice or any document evidencing the movement and the details of this document are provided in Part A along with the item details. The transportation details are included in Part B. For an export transaction, the Part A and B information is to be provided as follows

Transaction Details

Party and Address details

Item details

It should be noted that a maximum of 250 line items can be included for generating Eway Bill. Should your export transaction have items more than 250, then it is recommended to aggregate the items HSN-wise.

Transport Details

The approximate distance, even in the case of export should be derived based on the distance within the country i.e. the consignor place to the place from where the consignment is leaving the country and cleared by Customs. We hope this article explains the specifics of export transactions. Read here to know about E-Way bill for import transactions.

IRIS Topaz Desktop Utility, an MS® Excel-based application, will enable you to manage all your E-way Bill related tasks simply and quickly.

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