(i) By Sea

For bulk cargo, the date of Bill of Lading or the date of me receipt, whichever is later.

a)

For containerised cargo, the date of "Onboard Bill of Lading", or "Received for Shipment Bill of Lading", where the L/C provides for such Bill of Lading. For exports by containers from Inland Container Depot (ICD), the date of Bill of Lading issued by shipping agents at the time of loading of export goods in the ICD after customs clearance.

b)

For Lash barges, the date of Bill of Lading evidencing loading of the export goods on board

(ii) By Air

The date mentioned by the appropriate Officer of Customs on the Shipping Bill, evidencing loading or handing over of goods to the air cargo complex, which are not international airports, or by way of rotation of flight number and date.

(iii)By Post Parcel

The date stamped on the postal receipt.

(iv) By Rail

The date of RR (Railway Receipt).

(v) By Registered Courier Service

The date affixed on Courier Receipt/ Waybill

(vi) By Road

The date on which the goods crossed the Indian border as certified by the Land Customs Authorities.