A business example
An exporter ships two customer orders under separate invoices and reviews the draft export declaration.
Sales records
Identify each invoice, product description and quantity.
Export declaration
Match the shipping-bill particulars to the goods presented for export.
Payment follow-through
Later reconcile the shipment and invoices with overseas receipts.
What this shows
The declaration records the export movement. Customer payment is a later, separate part of the transaction trail.
What it is often confused with
Filing a shipping bill is different from receiving payment from the overseas buyer.
What to look at in your business
Connect customs records with the commercial invoice, transport and payment trail.
Context and further reading
ICEGATE: customs portal questions. This reference supports the terminology; use the linked guide for applicability and operative requirements.
Kosha.Services · Updated 2 October 2026