Shipping Bill Error Codes: ICEGATE, EGM and BE

What a customs error code is

A customs error code is the short response Indian Customs returns against a document that failed a validation, and the code you are holding belongs to one of four different systems: the SB series comes from the IGST refund matching that ICES runs against GST returns, single letters come from the export general manifest, plain numbers come from the shipping bill transmission to DGFT, and the three digit CACHI01 series comes from bill of entry filing. Reading the code correctly starts with knowing which of those four raised it, because the same number means different things in different families.

Where to read your own codes

Every family below is visible to the person who filed the document, not only to an officer. The IGST response code for each shipping bill appears in your ICEGATE login under the GST validation status view. The EGM position and the DGFT integration status both appear under the public enquiries on ICEGATE, by shipping bill number and date or by a date range for an IEC. Bill of entry filing errors come back on the acknowledgement for the job you filed.

Almost every enquiry asks for the same four things: shipping bill number, shipping bill date, port code and IEC. If you are working from a stack of paper and the port code is the field you always have to hunt for, the free shipping bill extractor reads those fields off the document so you can paste them into the enquiry instead of squinting at a scan.

Shipping bill error codes for IGST refund: SB000 to SB006

These are the response codes ICES returns when it matches your shipping bill against the invoice data GSTN transmits. They are published by the Directorate General of Systems in its guide on IGST refunds in ICES, and repeated in customs house public notices. The wording below follows the official tables.

Code	What it means	Who has to act	The fix
SB000	Successfully validated. GSTIN, shipping bill number and invoice number match between the GST and Customs databases, so the bill is ready to be picked up in a refund scroll.	Nobody, usually	No action. If the money still does not arrive, read the SB000 exceptions below, because a validated bill can still be held back.
SB001	Invalid SB details. The combination of shipping bill number, date and port code in the invoice transmitted from the GST system does not match the shipping bill held at Customs.	Exporter	Amend the invoice in GSTR-1 through Table 9A with the correct shipping bill details. The usual cause is a typing error at the time of filing GSTR-1 or Table 6A.
SB002	EGM not filed. The export general manifest that closes out the sailing has not reached the system for that shipping bill.	Shipping line, airline or carrier	Ask the carrier to file the EGM immediately. If the EGM was filed but rejected, it is sitting in the EGM error queue under one of the letter codes further down this page.
SB003	GSTIN mismatch. The GSTIN declared in the shipping bill is not the GSTIN used to file the corresponding GST return.	Exporter	Amend GSTR-1 through Table 9A. Note that the shipping bill itself cannot be amended once the EGM has been filed, so the correction has to happen on the GST side.
SB004	Record already received and validated. GSTN transmitted the same shipping bill and invoice record twice, and the earlier one was already validated by ICES.	Nobody	No action required. This is a duplicate, not a rejection.
SB005	Invalid invoice number. The invoice number in the invoice table of the shipping bill does not match the invoice number declared in GSTR-1 for the same supply. The common causes are a typing error, or an exporter running one invoice series for GST and another for export.	Exporter	If the error is in GSTR-1, amend it through Table 9A. If the wrong number is in the shipping bill, no amendment is possible once the EGM is filed, and rectification runs through the customs house, which publishes its own document set for it.
SB006	Gateway EGM not available. For cargo moving through an inland container depot, the gateway EGM was either not filed electronically or is stuck in an error of its own. A manually filed gateway EGM does not count.	Shipping line and gateway port Customs	File the train or truck summary as soon as the cargo leaves the depot, make sure the carrier lists the depot shipping bill in the EGM it files at the gateway port along with the transference copy, and get any mismatch amended at the service centre with the proper officer's approval.

Why a shipping bill can show SB000 and still not pay

SB000 means validated, not paid. Customs publishes six reasons a validated bill stays out of the money, and they account for most of the "my code is fine but there is no credit" cases:

• The export went under bond or LUT, so no IGST was paid and there is nothing to refund.
• The shipping bill carries several invoices and only some of them validated with SB000, while the others are stuck on another code.
• A higher rate of drawback was claimed on that bill, which makes it ineligible for the IGST refund.
• The claim is below one thousand rupees, in which case the scroll amount becomes zero automatically.
• There is an alert or a suspension on the IEC in ICES. The bill appears in the temporary scroll and drops out of the final one.
• The bank account is not validated in PFMS. Same symptom, different cause, and the PFMS codes are listed further down this page.

The last two are the ones exporters miss, because the response code stays green the whole time. If your incentive claims lean on these bills, the sequencing in eBRC for RoDTEP and drawback claims is worth reading alongside this, and the refund mechanics sit in eBRC for GST refund on exports.

SB105: invalid shipping bill number

SB105 is a separate response and it means "invalid shipping bill number". ICEGATE publishes the precise trigger: the port code given is not an SEZ port and the shipping bill number does not have a valid length of seven digits for an electronic shipping bill, six for a manual one, or five for a courier shipping bill. It is corrected the same way as SB001, by amending the details in GSTR-1 through Table 9A.

EGM error codes: the single letters

When an EGM is filed but fails a check against the shipping bill, it is submitted with an error flag and the bill moves into the EGM error queue carrying that letter. Two lists are published, and they differ because the failure happens in two different places. These are the letters behind an SB002 at a gateway port.

Code	What it means	Who has to act	The fix
C	Container number mentioned in the shipping bill and in the EGM do not match.	Carrier or exporter, through Customs	If the EGM is wrong, request an EGM amendment of the update type at the service centre for the proper officer to approve. If the shipping bill is wrong, the container number has to be amended in the bill.
N	Total number of containers in the shipping bill and in the EGM do not match.	Carrier or exporter, through Customs	If the EGM is wrong, a delete amendment removes the bill from the EGM and an add amendment puts it back with the correct details, each approved by the proper officer. If the shipping bill is wrong after stuffing, the longer correction route below applies.
P	Number of packages in the shipping bill and in the EGM do not match.	Carrier or exporter, through Customs	Amendment of the package count. Chennai Customs assigns this one to its EGM cell.
R	Rotation number is not mentioned in the shipping bill and the EGM.	Exporter or broker	The rotation number is updated, through ICEGATE or the service centre.
Q	Stuffing report has not been uploaded.	Customs, preventive officer at stuffing	The stuffing report has to be uploaded before the bill can clear the queue.
T	Nature of cargo in the shipping bill and in the EGM do not match.	Carrier or exporter, through Customs	Amendment of the nature of cargo, approved by the officers who handle EGM amendments at that port.
L	The let export order date in the shipping bill is later than the sailing date in the EGM. This happens when a let export order is cancelled for an amendment and granted again after the sailing report was already entered.	Customs	There is no amendment route. The bill is taken out of the queue by an officer using the forceful removal option, so this one goes to the EGM cell rather than to your broker.

For cargo that started at an inland container depot, the mismatch is between the truck or train summary and the gateway EGM, and the published list behind SB006 is shorter.

Code	What it means	Who has to act	The fix
M	The gateway port code given in the truck summary is different from the actual gateway port.	Customs at the depot	Rectified in the transhipment details after verification of facts by the export officer at the depot.
N	Number of containers does not match.	Gateway port Customs	Verification and updation at the gateway port, in cases where the mismatch is caused by cargo being consolidated into different containers.
C	Container number does not match.	Gateway port Customs	Same route as N above.
T	Nature of cargo does not match.	Gateway port Customs	Same route as N above.
L	Let export order date is later than the sailing date.	Customs at the depot	Rectified in the transhipment details after verification of facts.

Two things are worth saying plainly. There is no single consolidated EGM error code list published by CBIC in the way the bill of entry list is published, so these letters come from customs house notices and from the Directorate General of Systems guide rather than from one master file. And an EGM sitting in error is not the same thing as an EGM that was never filed: the first has a letter, the second is simply absent, and only the second is fixed by asking the carrier to file. Both stall the same downstream things, including drawback and the closure trail described in how shipping bills actually close in EDPMS.

DGFT shipping bill transmission codes: 0, 3, 9, 10, 16, 21 and 23

A shipping bill that is fine at Customs can still fail to land at DGFT, and when that happens the DGFT shipping bill integration status enquiry on ICEGATE returns a plain number rather than an SB code. This is the family that matters if your bill is invisible on the DGFT side.

Code	What it means	Who has to act	The fix
0	The shipping bill integrated successfully at DGFT's end.	Nobody	No action. This is the code you want to see.
3	The table could not be added due to some error.	Exporter, then Customs	Use the DGFT retransmission facility described below, and take it to the customs location if the retransmission does not clear it.
9	The table could not be added due to a duplicate record.	Exporter, then Customs	Same route. A duplicate usually means the bill was already sent once.
10	Data error in some other related table.	Exporter, then Customs	Same route.
16	Parent record missing.	Exporter, then Customs	Same route.
21	Invalid let export order, or a let export order dated earlier than the shipping bill.	Customs	A date problem in the bill itself, so it goes back to the customs location that granted the order.
23	The FOB value in rupees is missing or invalid.	Customs	A value problem in the bill, corrected at the customs location.

The retransmission route, and the six reasons it refuses

ICEGATE publishes a self service facility for exactly this. After logging in, the DGFT retransmission facility for shipping bills takes the shipping bill number, shipping bill date, port code and IEC, sends the request to ICES, and ICES passes it to DGFT. ICEGATE states the process takes roughly forty eight hours, and a separate status enquiry shows what happened.

The request does not always go through, and ICEGATE lists the six answers it can return instead: invalid shipping bill number or date; EGM not filed; the shipping bill is provisionally assessed; the EGM date must be earlier than today's date; the shipping bill was already recorded for DGFT transmission today; and the shipping bill does not contain a licence, DEPB, DFIA or RoSCTL claim, or the drawback scroll has not been generated. Four of those six are really telling you to fix something else first.

Once the bill is at DGFT, the realisation side of the file becomes the live question rather than the transmission. That is the ground covered in why an IRM does not show on DGFT and how to fix it, and it is the point at which the eBRC exporter app takes over the chore, because a certificate is filed against the shipping bill that made it across.

Bill of entry error codes: the full ICEGATE filing list

This is the longest list of the four and the only one Customs publishes as a single file. It is the acknowledgement error list for a bill of entry filing, carried in the CACHI01 message, and every code is a three digit number in a band that tells you which part of the declaration failed. The bands are worth learning on their own: a 1 in front is the header, a 2 is the invoice, a 3 is the item, a 4 is a licence or a single window declaration, a 5 is a bond or a GST notification, a 6 is the manifest, a 7 is the container, and an 8 is a duty notification.

The wording below is reproduced exactly as it is published, including the spelling. That is deliberate: if you paste the message your broker sent you into a search box, the string has to match. Code 000 is not an error at all, it is the acknowledgement that the bill was submitted.

Codes 000 to 199: header, importer and broker

Code	Error, worded exactly as it is published
000	BE Submitted
100	Submission Stopped by System Manager
101	Type of BE wrong
102	DIP_DEF Flag wrong
103	CHA No. not registered
104	Port of Origin invalid
105	IEC/BRANCH INVALID/ invalid
106	Port of Shipment invalid
107	Country of Origin invalid
108	Country of Consignment invalid
109	Importer Type wrong
110	Green Channel Flag wrong
111	Section 48 Flag wrong
112	Mode of Transport Flag wrong
113	Prior BE Flag wrong
114	First Check Flag wrong
115	Kachcha BE Flag wrong
116	High Sea Sale Flag wrong
117	Orignal Buyer details missing
118	Orignal Buyer details not required but present
119	Warehouse BE details not required for type
120	problem in Sec 48 (Container Details)
121	Container Details Cannot be there for Air consigments
122	Container Details Missing
123	BE is already in AC's queue for Section 48 Approval
124	IEC Blackliksted
125	IEC Suspended
126	IEC Cancelled
127	IEC Not Registered
128	IEC Branch Slno Should not be Blanck or Negative
129	Importer Name/Address/City/Pin is must for Non standard IEC
130	Branch Slno should be zero for Non standard IEC
131	Branch Slno Does Not exists
132	CHA Licence Expired
133	WBE Details Missing for Ex-bond BE
134	WBE Details not matching for Ex-Bond
135	Package Code/UQC Cannot be Null for Ex-Bond
136	Package Code/UQC Wrong for Ex-Bond
137	Declared quantity exceeds available no. of units ins WBE
138	WBE not Out of Charged
139	Warehousing Date Not updated for the WBE
140	BE Already Submitted
141	CHA Licence has been suspended
142	CHA Licence has been cancelled
143	Invalid Payment Method Code
144	Invalid AD Code
150	Job Submitted for Section 48 Approval
151	Currency Code invalid (in Exchange Details)
152	Standard Currency Flag wrong (in Exchange Details)
153	Currency is NOT a notified Currency (in Exchange Details)
154	Exchange Rate/Unit in Rs./Effective Date should not be NULL for Non Notified Currencies (in Exchange Details)
155	Bank Name/Certificate Number/Date should not be NULL for Non Notified Currencies (in Exchange Details)
156	Exchange rates not available
157	Exchange Rates not Updated in System
161	IEC not registered - HSS
162	IEC Branch Slno Should not be NULL or Negative- HSS
163	IEC Branch Slno Not registered - HSS
164	Importer Name/Address/City/Pin is must for Non standard IEC - HSS
170	Container Details not Present
171	Invalid Commissionerate Code
175	Duplicate Record found
176	Duplicate Record found in Exchange
177	Duplicate Record found in Permission
178	Duplicate Record found in High Sea Sale
179	Data Error
180	Problem in Duty related parameters. Check CTH/CETH/Notn. etc.
181	SQL Error
182	SQL Error
183	SQL Error
184	SQL Error
185	SQL Error
186	SQL Error
187	SQL Error
188	SQL Error
189	SQL Error
190	SQL Error
195	Central Excise Certificate Required
196	Permission Code wrong
197	Reasons for Request (permission)
199	X Bond BE not allowed through EDI Submission

Codes 201 to 290: invoice, freight, insurance and valuation

Code	Error, worded exactly as it is published
201	Invoice Serial Number Cannot be Null or Negative or Zero
202	Actual Invoice Number Cannot be Null
203	Invoice Date is wrong
204	Supplier Name cannot be Null
205	Invoice Value Cannot be Null or Negative or Zero
206	Invoice Currency Cannot be Null
207	Terms of Invoice wrong
208	Invoice Currency invalid
209	Exchange details missing for Invoice Currency
210	Freight Rate Or Amount Cannot be Null for invoice term FOB
211	Insurance Rate Or Amount Cannot be Null for invoice term FOB
212	Insurance Rate Or Amount Cannot be Null for invoice term CF
213	Freight Rate Or Amount Cannot be Null for invoice term CI
214	Both Freight Rate and Amount Cannot be Present
215	Freight Rate Cannot be Zero or Negative
216	Freight Value Cannot be Zero or Negative
217	Freight Currency is Must for Freight Value
218	Freight Currency Cannot be Present when Freight Value is null
219	Freight Currency invalid
220	Exchange details missing for Freight Currency
221	Both Insurance Rate and Amount Cannot be Present
222	Insurance Rate Cannot be Zero or Negative
223	Insurance Value Cannot be Zero or Negative
224	Insurance Currency is Must for Insurance Value
225	Insurance Currency Cannot be Present when Insurance Value is null
226	Insurance Currency invalid
227	Exchange details missing for Insurance Currency
228	Both Miscellaneous Rate and Charges Cannot be Present
229	Misc. Rate Cannot be Zero or Negative
230	Misc. Charges Cannot be Zero or Negative
231	Misc. Currency is Must for Misc. Charges
232	Misc. Currency Cannot be Present when Misc. Charges is null
233	Misc. Currency invalid
234	Exchange details missing for Misc. Currency
235	Both Loading Rate and Charges Cannot be Present
236	Loading Rate Cannot be Zero or Negative
237	Loading Charges Cannot be Zero or Negative
238	Loading Currency is Must for Loading Charges
239	Loading Currency Cannot be Present when Loading Charges is null
240	Loading Currency invalid
241	Exchange details missing for Loading Currency
242	Both Agency Commission Charges and Rate Cannot be Present
243	Agency Commission Rate Cannot be Zero or Negative
244	Agency Commission Charges Cannot be Zero or Negative
245	Agency Commission Currency is Must for Agency Commission Charges
246	Agency Commission Currency Cannot be Present when Agency Commission Charges is null
247	Agency Commission Currency invalid
248	Exchange details missing for Agency Commission Currency
249	Landing Rate cannot be Zero or Negative
250	High Sea Sale Load rate/Amount is must for Hea Sea Sale
251	High Sea Sale Load Rate cannot be Zero or Negative
252	High Sea Sale Load Amount cannot be Zero or Negative
253	High Sea Sale rate/Amount should be null for non HSS
254	Discount Rate cannot be Zero or Negative
255	Discount Amount cannot be Zero or Negative
256	Nature of Transaction wrong
257	Terms of Payment wrong
258	Item Details not found for this invoice
259	Invoice Details not entered
260	Invoice value is not tallying with item value
261	SVB Number/Date blank
262	SVB Details Wrong
263	SVB Flag Wrong
264	SVB Load on Assessable Value is Wrong
265	SVB Load on Duty should be blank for SVB Flag - A
266	SVB Load on Duty is Wrong
267	SVB Load on Assessable Value should be blank for SVB Flag - D
268	Both SVB Load on Assessable Value and Duty are required for SVB Flag - B
269	SVB Provisional/Final Flag Wrong for SVB Flag -A
270	SVB Provisional/Final Flag Wrong for SVB Flag -D
271	SVB Provisional/Final Flag Wrong for SVB Flag-B
276	Ex-Bond Invoice Serial Number Wrong /Not available in WBE
277	Ex-Bond Invoice Serial Number Wrong / Not available in WBE
278	Invoice Slno and Actual Invoice number not matchin in Ex-bond
281	Invalid Third Party Country Code
282	Check Third Party Name and Address
283	Third Party Country is missing bud Name/Address is available
284	Invalid Authorised Economic Operator Country Code
285	Authorised Economic Operator is missing but Country Available
286	Authorised Economic Operator country is missing but Operator available
287	Invalid Buyer Seller Relationship Flag
288	Invalid OBIN/AEO
289	OBIN and IEC not linked
290	Invalid AEO Role

Codes 301 to 399: item, classification, quantity and scheme

Code	Error, worded exactly as it is published
301	Invoice serial number cannot be null in item details
302	Item Serial Number cannot be null
303	Invoice serial Number cannot be negative or zero
304	Item Serial Number cannot be negative or zero
305	Invoice Details Not exists for invoice number but items present
306	Item Description must be entered
307	Quantity cannot be null
308	Quantity cannot be Negative or Zero
309	Unit Price cannot be null for inv / item no
310	Unit Price cannot be Negative or Zero
311	UQC wrong
312	Brand name should not be null
313	Model should not be null
314	Country of Origin wrong
315	Invalid RITC/RITC cannot be null
316	Invalid CTH/CTH cannot be null
317	Invalid CETH/CETH cannot be null
318	Preferential/Standard duty code Wrong
319	RSP Flag Wrong
320	Re-Import Flag Wrong
321	Re-Import details missing
322	Re-Import Details not required
323	Quantity as per CTH cannot be Negative or Zero
324	Quantity as per CTH(2nd spec.) cannot be Negative or Zero
325	Quantity as per antidumping cannot be Negative or Zero
326	Quantity as per tariff value cannot be Negative or Zero
327	RSP details missing
328	RSP Details not required
329	Wrong Licence Code
330	Scheme Code Notn details missing
331	Scheme Code Notn details not required
332	Item Details not entered
333	Quantity as per CTH wrongly entered
334	Quantity as per CTH not entered
335	Licence Details not available for this item
336	First Four Chars. of CTH and CETH not Matching
340	Problem in Licence Details
341	SVB Number/Date Blank
342	SVB Details Wrong
343	SVB Flag Wrong
344	SVB Load on Assessable Value is Wrong
345	SVB Load on Duty should be blank for SVB Flag - A
346	SVB Load on Duty is Wrong
347	SVB Load on Assessable Value should be blank for SVB Flag - D
348	SVB Provision/Final Flag Wrong
350	CTH and RITC_CD not matching
351	Debit Value less than Actual Cif value for Licence
352	Invalid Reimport Notification/Slno
353	Export Freight/Export Insurance should be null in Reimport Details
354	BCD Amount/CVD Amount should not be null in reimport details
355	Export Freight/Export Insurance should not be null in reimport details
356	BCD Amount/CVD Amount should be null in reimport details
357	BCD Amount/CVD Amount should be Zero in reimport details
358	Invalid Manufacturer Country Code
359	Invalid Source Country Code
360	Invalid Transit Country Code
361	Invoice Serial Number Cannot be Null or Zero or Negative in RSP Details
362	Item Serial Number Cannot be Null or Zero or Negative in RSP Details
363	Serial Number of RSP Cannot be Null or Zero or Negative in RSP Details
364	Retail Sale Price Cannot be Null or Zero or Negative in RSP Details
365	Quantity cannot be Null or Zero or Negative in RSP Details
366	Item Details missing for the rsp
367	Item not Declared as RSP item but rsp details present
371	Invoice Serial Number Cannot be Null or Zero or Negative in Re_Import Details
372	Item Serial Number Cannot be Null or Zero or Negative in Re_Import Details
373	Notification Number Cannot be Null in Re_Import Details
374	Notification Serial Number Cannot be Null in Re_Import Details
375	Shipping Bill Number Cannot be Null or Zero or Negative in Re_Import Details
376	Shipping Bill Date Cannot be Null in Re_Import Details
377	Shipping Bill Invoice Serial Number Cannot be Null or zero or negative in Re_Import Details
378	Shipping Bill Item Number Cannot be Null or Zero or Negative in Re_Import Details
379	Shipping Bill Port Cannot be Null in Re_Import Details
381	Invoice Serial Number Cannot be Null or Zero or Negative in Licence Notification Details
382	Item Serial Number Cannot be Null or Zero or Negative in Licence Notification Details
383	Notification/Slno cannot be null in Licence notification details
384	Licence Notification 034/97 not valid with the licence
385	IEC Not Registered as EOU
386	Invalid Scheme Notification
387	Item Details missing for the reimport
388	Item Not declared as reimport but reimport details present
389	Item details missing but scheme details present
390	Additional Duty Exemption Requied Flag Wrong in Licence Notification Details
391	Ex-Bond Item Serial Number Wrong / Not available in WBE
392	Ex-Bond Item Serial Number Wrong / Not available in WBE
393	Invalid CUS_CEX_NOTN Flag
394	Invalid End Use Code
396	Invoice Number Cannot be Null or Zero or Negative in sbe Duty Details
397	Item Number Cannot be Null or Zero or Negative in sbe Duty Details
398	Item Details missing for the sbeduty
399	GST Levy Notn. Not Declared

Codes 401 to 450: licence and authorisation debit

Code	Error, worded exactly as it is published
401	Invoice Serial Number Cannot be Null or Zero or Negative in LIC Details
402	Item Serial Number Cannot be Null or Zero or Negative in LIC Details
403	Registration Number in LIC details Cannot be Null
404	Registration Date in LIC details cannot be Null
405	Licence Code in LIC details cannot be Null
406	Wrong Licence Code in LIC Details
407	Invalid Licence Registration Number
408	No Such Licence
409	Licence Fully Debitted - No Balance Available
410	Licence Agency Mismatch
411	Licence Mismatch
412	Licence - Less Value in Export FOB
413	Invalid / Expired Licence
414	Licence -Invalid Doc Type
415	Licence - Less Value (Duty)
416	Licence - Less Value(Quantity)
417	Licence Rejected
418	Licence - Invalid Notification
419	Bond Required for this Licence
420	Licence - Less FC Value
421	Amendment Pending for this Licence
422	Licence Cancelled
423	Item Details Missing but Licence Details present
424	Item Slno in licence cannot be null
425	Bond No. Required for this licence
426	Scheme Code Mismatch in Licence and item
427	Slno in Lic is not matching/not available in Actual Licence
450	Problem in Debitting of Licence

Codes 451 to 492: single window and participating agency data

Code	Error, worded exactly as it is published
451	Inv. No. Cannot be Null or Negative or Zero in SW info type details
452	Item No. Cannot be Null or Negative or Zero in SW info type details
453	Invalid Info Type Code
454	Invalid Info Qualifier Code
455	Invalid Info Code
456	Info Text/Info Mesurment/UQC is/are not required for Info Qualifier
457	Info Text is null
458	Info Code/Info Measurement/UQC is/are not required for Info Qfr
459	Info Measurement/UQC is null
460	Info code/Info text is not required for the info qfr
461	Item table Details are not available for SW info type
462	Inv. No. Cannot be null or negative or zero in SW Const Details
463	Item No. Cannot be null or negative or zero in Sw Const Details
464	SW Info Type Table details are not available for SW Const.
465	Inv. No. Cannot be null or Negative or Zero in SW control Details
466	Item No. Cannot be null or Negative or Zero in Sw control Details
467	Invalid Control Code
468	Invalid Control Result Code
469	SW info type details not avilable for this SW Control
470	Inv. No. Cannot be Null or Negative or Zero in SW Product Details
471	Item No. Cannot be Null or Negative or Zero in SW Product Details
472	SW Info type Table Details are not available for this SW product
473	Inv. No. Cannot be Null or Negative in Statement Details
474	Item No. Cannot be Null or Negative in Statement Details
475	Invalid Statement Type/Code
476	Item Details are not available for Declaration Statement
477	Inv. No. Cannot be null or negative in Supp Docs Details
478	Item No. cannot be null or negative in Supp Docs Details
479	Invalid Document Code/Type
480	Item Details are not available for Supp Doc Details
481	Mandatory Declaration/Undertaking Missing
482	Manufacturer Name/Add/Country/src Cntry/transi cntry is blank for FS
483	Product Details are required but not declared for Agency DC
484	Mandatory Info Type Details are missing for this item
485	Mandatory Info Qualifier Details are missing for this item
486	Single Window Details Missing
487	Invalid PGA Except Category code and Slno
488	Info Measurement /UQC is null or Invalid UQC
489	Info Text is not required for this info qualifier
490	Mandatory Control Information Missing
491	Wrong Control Information
492	Duplicate Control Information at BE Level

Codes 501 to 507: bond

Code	Error, worded exactly as it is published
501	Bond Code Invalid
502	Bond Number Cannot be Null
503	Invalid Bond Number
504	Bond Not Yet Credited
505	Bond Already Expired
506	Bond Already Closed
507	Bond Not Available

Codes 521 to 552: GST notifications and certificates

Code	Error, worded exactly as it is published
521	Invalid GST Addl. Flag
522	Invalid GST Notn Type
523	Invalid GST Levy Notn/Slno
524	Invalid GST Exemption Notn/Slno
525	Duplicate records found for IGST/GST Cess notn/slno
551	Certificate Type Invalid
552	Certificate Number/Date Cannot be Null

Codes 601 to 665: manifest, arrival and bill of lading

Code	Error, worded exactly as it is published
601	UQC wrong in IGM/IR Details
602	PACKAGE CODE wrong in IGM/IR Details
603	Prior/Advance BE Inward Date should be NULL
604	In Advance BE IGM Rotation Number/Year should be NULL
605	IGM Rotation Number/Year is must for Prior BE
606	In Prior BE IGM/IR Number/Year should be NULL
607	Inward Date should NOT be NULL
608	IGM/IR Number should NOT be NULL
609	Gateway IGM Rotation Number/Year is Must
610	Gateway Inward Date is Must
611	Total Packages Should NOT be Negative/Zero or Null
612	Gross Weight Should NOT be Negative/Zero or Null
613	MAWB/BL Number Should NOT be Null
614	MAWB/BL Date Should NOT be Null
615	HAWB/HBL Date is must when HAWB/HBL Number is present
616	HAWB/HBL Date cannot be present when HAWB/HBL Number is not present
617	IGM/IR Details not entered
618	BL No. can not be less than 2 characters
619	Special Charters not allowed in BL Number. Only Alphabets and Numerals are allowed
620	MAWB Number cannot be less than 11 characters long
621	Special Charters not allowed in HAWB/House BL Number. Only Alphabets and Numerals are allowed
622	Master BL/House BL Already Exists. Prior BE cannot be filed
623	Master BL/House BL Already Exists. Advance BE cannot be filed
624	IGM/IR is not Prior IGM. Prior BE cannot be filed
625	Master already exist, Prior BE can not be filed
626	IGM/IR DT wrong
627	Gateway IGM Date Wrong
628	Reporting Port Wrong
629	IGM/IR Waiting for Inward Entry
630	Cargo is a transhipment Cargo. BE cannot be filed against this line
631	Flight Arrival Date Not Updated/Flight Not Arrived yet
632	Total Pacakges not Matching with the IGM/IR Line
633	UQC Not Matching with the IGM/IR Line
634	Gross Weight Not Matching with IGM/IR Line
635	IGM/IR Not Submitted OR BL/HBL Not Available in IGM/IR
636	IGM/IR Not Submitted OR MAWB/HAWB Not Available in IGM/IR
637	Invalid MAWB Number
638	IGM/IR Not Submitted
639	Wrong BL No./BL Date or matching BL No./BL Date Not available in IGM/IR
640	Wrong MAWB No. or matching MAWB No. Not available in IGM/IR
641	Wrong HBL No./HBL Date or matching HBL No./HBL Date Not available in IGM/IR
642	Wrong HAWB No. or matching HAWB No. not available in IGM/IR
643	Transhipment Permit Filed against this Line. BE not allowed
644	Wrong/ Invalid Gateway Port code
645	IGM Line belongs to some other Port. BE cannot be filed in this port
646	Transhipment Permit not given. Cannot File BE
661	IGM details not required for X-bond BE
662	Exchange Details not required for X-bond BE
663	Permission Code not required for X-bond BE
664	HSS details not required for X-bond BE
665	Container Details not required for X-bond BE

Codes 701 to 708: container

Code	Error, worded exactly as it is published
701	LCL/FCL Flag wrong
702	Container Number Cannot be Null
703	Seal Number Cannot be Null
704	IGM/IR Number not exists in IGM/IR Details
705	In Advance BE IGM Rotation Number/Year should be NULL in container details
706	IGM Rotation Number/Year is must for Prior BE in container details
707	In Prior BE IGM/IR Number/Year should be NULL in Container Details
708	Container Numbers Not Matching With IGM/IR

Codes 801 to 999: duty notifications and GST declaration

Code	Error, worded exactly as it is published
801	Invalid Basic Customs Notification(BCD)/Slno
802	Invalid Excise Notification(CVD)/Slno
803	Invalid GSIA Notification/Slno
804	Invalid SED(CVD Sch II) Notification/Slno
805	Invalid TTA Notification/Slno
806	Invalid Educational Cess Notification
807	Invalid Health Cess Notification
808	Invalid Special CVD Notification
809	Invalid SAPTA Notification
810	Invalid Safeguard Notification
811	Invalid Aggregate Notification
812	Invalid Antidumping Notification
813	Invalid Tariff Value Notification
814	Check Commercial Tax Details
815	Invalid GST type/State Code
816	GST Details not declared
817	Invalid GST id/Aadhar No./PAN/TAN/Passport No.
818	State Code mismatch in GST id and GST declaration
819	Mismatch of PAN in IEC and GSTIN
999	Check Data/Duty Related Parameters like CTH/CETH/RSP/NOTN etc.

PFMS bank validation errors: TBE0001 to TBE0025

A shipping bill can pass every customs check and still not pay, because the last step is a bank account validation in the Public Financial Management System. When that fails, the shipping bill appears in the temporary scroll and not in the final one, and the reason is a TBE code rather than an SB code. Several of these are structural errors in the file itself, which is why the published rectification against them reads "not applicable": they never reach an exporter's report.

Code	What it means	What to do
TBE0001	Error in reading file, file is malformed or failed during schema validation.	Not applicable, a structural error.
TBE0002	Mandatory tag values are missing in the header part.	Not applicable, a structural error.
TBE0003	Invalid batch format.	Not applicable, a structural error.
TBE0004	Duplicate batch or message id not allowed.	Not applicable, a structural error.
TBE0005	Invalid assessee type.	Not applicable, a structural error.
TBE0006	The same assessee code, location code, assessee type and source already exist in PFMS.	Submit again.
TBE0007	The assessee code, location code, assessee type and source do not exist in PFMS, on an update or delete request.	Submit again.
TBE0008	Rejected by the bank, the account number is invalid.	Check the account number and submit correct details.
TBE0009	Bank name is not as per the PFMS bank master.	Not applicable on its own, it appears only alongside other errors.
TBE0010	Bank account details have not been provided.	Check the account number and submit correct details.
TBE0011	Mobile number should be ten digits only.	Not applicable, a structural error.
TBE0012	Invalid value for location code.	Inform the Directorate General of Systems for rectification.
TBE0013	Invalid value for division code.	Inform the Directorate General of Systems for rectification.
TBE0014	Invalid value for purpose, it should be A, U or D.	Not applicable, a structural error.
TBE0015	Invalid IFSC code.	Check the IFSC code and submit correct details.
TBE0016	Rejected by the bank, the account number does not exist at the bank.	Check the account number and submit correct details.
TBE0017	Rejected by the bank, the account status is closed.	Check the account is still valid and submit correct details.
TBE0018	Duplicate assessee details found in the file.	Submit again.
TBE0019	Blocked account.	Submit another valid account.
TBE0020	One or more mandatory tag values are missing in the detail section.	Not applicable, a structural error.
TBE0021	The IFSC code does not exist in PFMS.	Inform the Directorate General of Systems for rectification.
TBE0022	The actual record count and the number of records in the detail section are not the same.	Not applicable, a structural error.
TBE0023	Assessee already exists.	Submit again.
TBE0024	Assessee code does not exist during update.	Submit again.
TBE0025	More than one record found during update.	Submit again.

The practical version of this table is short. If the money has not arrived and the response code is SB000, ask your customs house whether your account is validated in PFMS, and give them the account number, bank name and IFSC in writing. Bank details that move, after a merger or a branch change, are a common way for a clean shipping bill to go quiet.

Other codes you will meet on an ICEGATE enquiry

Four smaller families answer questions that get mistaken for shipping bill errors.

IEC status codes

The IEC enquiry returns a status digit rather than an error, and it decides whether anything else can proceed at all.

Code	What it means	What to do
0	Normal. The IEC can be used.	Nothing.
1	Blacklisted.	Contact DGFT.
2	Suspended.	Contact DGFT.
3	Cancelled.	Contact DGFT.
4	Cleared from the blacklist.	The IEC is transmitted afresh from DGFT with a 00 error code.
7	Suspension revoked.	Nothing. The IEC is out of suspended status.
8	Cancellation revoked.	Nothing. The IEC can be used.
9	Amended. A change has been made to the IEC.	Nothing, but check that the amended details reached Customs.

Challan and duty payment codes

Code	What it means	What to do
00	Payment has been done successfully.	Nothing.
02	One of the payments made has already been updated.	Nothing. It is a duplicate update, not a failure.
03, 04 and 11	Published only as codes that need help rather than as descriptions.	ICEGATE directs these to its helpdesk.

SEZ acknowledgement codes

Code	What it means	What to do
00	The acknowledgement, for a SEZ bill of entry or a SEZ shipping bill, has been processed successfully.	Nothing.
01	The acknowledgement has failed.	Contact the SEZ location for the failure reason. ICEGATE does not carry it.

Inland depot bill of lading status codes

These come back on the ICD bill of lading status enquiry and are almost all about the train or truck summary, which is the document that later decides whether your gateway EGM works.

Code	What it means
31	SMTP number is null.
32	SMTP date is null.
33	Train number is null.
34	Arrival date is null.
35	Container number is null.
36	Shipping line code is null.
37	Invalid gateway port.
38	Arrival date is later than today's date.
39	Invalid container condition.
40	Invalid combination of SMTP number, SMTP date and gateway port code.
41	Invalid combination of SMTP number, SMTP date, gateway port code and container number.
42	Invalid shipping line code.
43, 44, 45 and 46	Error in file.
100	Container record transfer failed.
101	Container validation failed.
102	Container already exists.

What Customs does not publish, stated plainly

A page like this is only useful if it is honest about its edges, so here are three.

• There is no consolidated shipping bill filing error list to match the bill of entry one. The import side gets a single published file. On the export side the codes are scattered across the IGST response set, the EGM letters and the DGFT transmission numbers, which is why so many lists on the open web are stitched together from guesswork.
• The EGM letters are not a master list either. They are published in customs house notices and in the Directorate General of Systems guide, and a letter that appears on your report but not on this page is best read by the EGM cell at the port that raised it. That is not a fob off, it is the only place that can see the flag against your bill.
• Rectification procedure is port specific. The response codes are national and the remedies are not. What a customs house asks for, the letter, the concordance table, the challan, is set by that customs house in its own public notice, so check the notice for the port on your bill rather than assuming the procedure you used last year at another port.

When a code turns out to be about the money rather than the document, the trail runs into the realisation side of the file, which is where EDPMS closure and the certificate that evidences realisation take over.

Where these codes are published

Every table on this page comes out of one of five government documents, and each one is worth keeping a link to, because the remedies change more often than the codes do.

• The IGST response codes, in depth. The Directorate General of Systems guide on IGST refunds in ICES carries SB000 to SB006 with the discussion behind each one, the PFMS error annexure and the EGM error annexure: the guide on IGST refunds in ICES.
• The same codes, restated recently. Chennai Customs published a response and rectification note in August 2025: IGST refund response codes and rectification procedure.
• The EGM error letters. Chennai Customs Facility Circular 19 of 2025 carries the error type table as an annexure, with the rectification action and the desk that performs it: EGM error rectification.
• The bill of entry filing list. Published by ICEGATE as a single file: the bill of entry filing error list.
• The enquiry codes and the retransmission route. The IEC status digits, challan codes, SEZ acknowledgements, depot bill of lading codes and DGFT integration codes are all in the ICEGATE FAQ, and the retransmission facility has its own user manual.

Common questions

What does bill of entry error code 496 mean?

Nothing, as far as the published list goes. The ICEGATE bill of entry filing error list runs 451 to 492 in the single window band and then jumps to 501 for the bond band, so 493 to 500 are not assigned. If your acknowledgement shows 496, it is worth checking the code against the message it came in, because a number that is not on this page usually belongs to a different message type rather than to the bill of entry filing acknowledgement.

What does EGM error code S mean?

S is not one of the EGM error letters Customs publishes. The published flags are C for a container number mismatch, N for a container count mismatch, P for a package count mismatch, R for a missing rotation number, Q for a stuffing report that was not uploaded, T for a nature of cargo mismatch, L for a let export order dated after sailing, and M for a gateway port mismatch on depot cargo. If your report shows a letter that is not in that set, the EGM cell at the port holding the bill is the place to have it read.

What is SB005 and how do I fix it?

SB005 means invalid invoice number: the invoice number in the shipping bill does not match the one in GSTR-1 for the same supply. If the mistake is in GSTR-1, amend it through Table 9A. If the mistake is in the shipping bill, it cannot be amended once the EGM has been filed, and rectification goes through the customs house, which typically wants a request letter to the officer handling IGST refunds, a shipping bill wise concordance table, and the fee challan set out in its own public notice. The durable fix is to stop running two invoice series, one for GST and one for export, because that is what produces the mismatch in the first place.

Why has my refund not arrived when the code is SB000?

Because SB000 means validated, not paid. Customs lists six reasons a validated bill stays unpaid: the export went under bond or LUT, only some invoices on the bill validated, a higher rate of drawback was claimed, the claim is under one thousand rupees, there is an alert or suspension on the IEC, or the bank account is not validated in PFMS. The last two are the ones that catch people out, because nothing on the response code changes.

Where do I see the error code for my own shipping bill?

In your ICEGATE login, the GST validation status view shows the response code for every shipping bill for which GSTN has sent data. The DGFT integration status and the EGM position are available through the public enquiries, by shipping bill number and date with the port code, or across a date range for an IEC. All of them want the same identifiers off the bill, so having the number, date, port code and IEC to hand turns a long afternoon into a few minutes.

My shipping bill is not visible at DGFT. Is that an error code?

It is, and it is a plain number rather than an SB code. The DGFT shipping bill integration status enquiry returns 0 when the bill integrated successfully, and 3, 9, 10, 16, 21 or 23 when it did not. ICEGATE also publishes a self service retransmission facility that takes the shipping bill number, date, port code and IEC and pushes the bill to DGFT again, which it states takes roughly forty eight hours.