Courier Shipping Bill CSB-V
E-Commerce Export Guide
ECCS · FedEx/DHL/India Post · HAWB · IEC · AD Code · LEO · GSTIN Upload to ICEGATE · Amazon/Etsy/eBay/Shopify
If you sell on Amazon Global, Etsy, eBay, Shopify, or your own website and ship via FedEx, DHL, UPS, or India Post — the Courier Shipping Bill (CSB-V) is your most important customs document. It connects your commercial invoice, GST returns, ICEGATE validation, LEO, EGM, and refund claims into one document. Get any field wrong and your refund is blocked.
E-Commerce Export Platforms
Who Files CSB-V?
CSB-V — Section by Section
Express Cargo Clearance System — Courier Shipping Bill V
[See Regulation 6(3)] · Filed electronically by Authorized Courier · For Customs Clearance
Authorized Courier Info
- CSB Number (e.g. CSBV_DEL_2021-2022_19)
- Filling Date
- Courier Registration No. (e.g. AABCF6516AACDEL)
- Courier Name (e.g. FEDEX)
- Address, City, Postal Code
- Custom Station Name (e.g. DEL)
Transport Information
- Airlines (e.g. Federal Express)
- Flight Number (e.g. FX 5279)
- Port of Loading (e.g. DEL)
- Date of Departure (e.g. 20/05/2021)
- EGM Number
- EGM Date
House Airway Bill Info
- HAWB Number (e.g. 773735161172)
- Declared Weight in Kgs (e.g. 1.8)
- Import Export Code (IEC)
- Invoice Term (e.g. CIF — Cost, Insurance, Freight)
- Export Using E-Commerce: YES / NO
- Under MEIS Scheme: YES / NO
- AD Code (Authorized Dealer Code)
- LEO Date (Let Export Order Date)
- FOB Value in INR
- Status: EXPCLOSED → EXPORT
- Airport of Destination (e.g. NYC)
Exporter & Buyer Details
- Name of Consignor (EXPORTER)
- Address of Consignor
- Name of Consignee (IMPORTER / BUYER)
- Address of Consignee (Foreign address)
- Country of buyer
GST Compliance Fields
- KYC Document: GSTIN (Normal)
- KYC ID (GSTIN number)
- State Code
- GSTIN Uploaded to ICEGATE Server: YES / NO
- Critical: Must be YES for GST validation
Commercial Invoice Info
- Invoice Number (Commercial Export Invoice)
- Invoice Date
- Invoice Value in INR
- CTSH (Custom Tariff / HS Code)
Goods Description
- Goods Description (e.g. Brass Sun)
- Quantity (e.g. 4)
- Unit of Measure (e.g. UNT)
- Unit Price (e.g. 3271.38)
- Unit Price Currency (e.g. INR)
- Total Item Value (e.g. 13085.52)
- Total Item Value in INR
- Total Taxable Value
- Exchange Rate
IGST & Incentive Fields
- BOND OR UT: NO (means IGST route)
- Total IGST Paid: ₹1,570.26
- Total CESS Paid: 0
- Eligible for Incentive: YES / NO
- Taxable Value Currency: INR
- CRN Details
Real CSB-V — Field Annotations
Day 9 — Actual Courier Shipping Bill (CSB-V) · FedEx · Brass Sun Export · NYC · IGST Route
Etsy/eBay/Amazon/Own website exporter · GSTIN uploaded to ICEGATE · Click to zoom
E-Commerce Export Process Flow
From Order to GST Refund — Complete Courier Export Journey
Amazon Global / Etsy / eBay / Shopify / Own Website → FedEx / DHL / India Post → Customs → Refund
Obtain IEC — Import Export Code
Mandatory before any export. Obtained from DGFT portal under Section 7 of Foreign Trade Act, 1992. Without IEC, no export can be undertaken.
🏛️ DGFT Portal · Section 7 FT ActRegister on ICEGATE & Register AD Code
Indian Customs electronic portal. Register AD Code (Authorized Dealer Code from your bank) at the customs station. GSTIN must be uploaded and validated on ICEGATE for GST refund processing.
🖥️ ICEGATE · AD Code Registration · GSTIN UploadIssue Commercial Export Invoice
Raise GST-compliant export invoice with exporter details, buyer details, HSN Code, quantity, value, Incoterm, and LUT/IGST declaration as per Rule 46 CGST Rules.
📄 Rule 46 CGST Rules · LUT or IGST DeclarationHand Over Goods to Authorized Courier
Package and hand over to FedEx, DHL, UPS, Aramex, or India Post. The authorized courier files CSB-V electronically through ECCS on your behalf.
📦 FedEx/DHL/India Post files CSB-V via ECCSLEO — Let Export Order Issued
After customs verification, LEO is issued. Status changes from EXPCLOSED → EXPORT. Goods can now physically leave India. LEO Date is recorded on CSB-V.
✅ LEO = Customs Clearance CompleteEGM Filed by Carrier — Flight Departs
After goods leave India, the carrier files the Export General Manifest (EGM) under Section 41 of Customs Act. EGM confirms physical export has occurred.
✈️ EGM = Proof goods left IndiaFile GSTR-1 & GSTR-3B — Claim Refund
Report export invoices in GSTR-1 (Table 6A). File GSTR-3B declaring zero-rated supplies. Claim ITC refund via GST RFD-01 (LUT route) or automated IGST refund via ICEGATE (IGST route).
📊 GSTR-1 Table 6A · RFD-01 or IGST RefundKey CSB-V Fields — Deep Dive
Used for: Customs ID · EGM filing · Tracking
Must match GSTIN owner’s IEC on DGFT portal
Auth. Dealer Code → RBI → Bank
Required at customs station
Status: EXPCLOSED → EXPORT
Process for Shipment Completed ✅
Invoice Value: ₹13,085.52
IGST Paid: ₹1,570.26
KYC Document: GSTIN (Normal)
State Code: 7
Platforms: Etsy / eBay / Amz.us / Own website
Total IGST Paid: ₹1,570.26
Eligible for Incentive ✅
GST on Courier Exports — Two Routes
LUT / Bond Route
BOND OR UT = YES · Most preferred
- ✓No IGST payment on courier export
- ✓File Form GST RFD-11 annually
- ✓Claim ITC refund via Form GST RFD-01
- ✓Working capital preserved
- ✓Invoice: “Supply under LUT without IGST”
- ✓Section 16(3)(a) of IGST Act
With IGST Payment Route
BOND OR UT = NO · As in the actual CSB-V
- →IGST charged on commercial invoice
- →IGST paid via Cash/ITC Ledger in GSTR-3B
- →Automated refund via ICEGATE → PFMS
- →CSB-V shows Total IGST Paid field
- →GSTIN must be uploaded on ICEGATE
- →Section 16(3)(b) of IGST Act
Common ICEGATE Validation Failures
Drawback Rate Too High
Incorrect drawback schedule selected during filing.
Claim Below Minimum
IGST refund claim below ₹1,000 triggers validation check.
IEC Not Active
Expired or inactive IEC blocks all export processing on ICEGATE.
Invalid Shipping Bill
Incorrect shipping bill data causes mismatch in validation.
GSTIN Inconsistency
GSTIN differs across GST Portal, Shipping Bill, and Invoice.
Invoice Number Mismatch
Invoice number in GST returns differs from shipping documents.
Export General Manifest Missing
Carrier hasn’t filed EGM — export remains incomplete under Section 41 Customs Act.
GSTIN Not on ICEGATE
GSTIN field shows NO — GST refund is completely blocked.
E-Commerce Exporters — Best Practices
Key Takeaways — Day 9
🎯 What You Must Remember
- ✓CSB-V (Courier Shipping Bill V) is filed electronically through ECCS by authorized couriers — FedEx, DHL, UPS, Aramex, India Post
- ✓Used by e-commerce exporters on Amazon Global, Etsy, eBay, Shopify, and own websites for commercial courier exports
- ✓IEC is mandatory before any export — obtained from DGFT under Section 7 of Foreign Trade Act
- ✓AD Code (Authorized Dealer Code) must be registered at customs station via ICEGATE for forex tracking
- ✓GSTIN Uploaded to ICEGATE: YES — if NO, entire GST refund is blocked regardless of other compliance
- ✓HAWB = House Air Waybill — unique shipment ID that links physical package to Customs, EGM, ICEGATE and GST records
- ✓LEO Date on CSB-V = Let Export Order — Customs final clearance. Status: EXPCLOSED → EXPORT
- ✓BOND OR UT: NO = IGST paid route (automated refund via ICEGATE). YES = LUT/Bond route (ITC refund via RFD-01)
- ✓EGM (Export General Manifest) must be filed by carrier under Section 41 Customs Act — without EGM no refund
- ✓Invoice term CIF (Cost, Insurance, Freight) on the actual CSB-V means exporter bears freight and insurance to destination
Catch Up — Days 1 to 8
Day 1 Intro · Day 2 IGST vs LUT · Day 3 Invoice · Day 4 LUT · Day 5 Refund · Day 6 Returns · Day 7 SB · Day 8 Goods vs Services
Day 9 Video Summary
Instagram Reel — Day 9 · Courier Shipping Bill CSB-V for E-Commerce Exporters
Watch, Save & Share — for every Amazon / Etsy / eBay seller in India
Day 9 Full Video
The content shared on this channel is purely for educational purposes. As a Chartered Accountant, I strive to provide accurate and insightful information related to GST, Income Tax, Accounting, and Tax Planning. However, please note that the content should not be considered as professional advice or a substitute for personalized consultation. For specific matters, please consult a qualified professional.