Export paperwork looks intimidating the first time, but each document has a simple job. Some describe the goods, some prove they were shipped, and some help you get paid. If one of them has a mistake, the shipment can be held at customs or the bank can refuse to release the payment.
This checklist groups the documents by purpose so you know which ones you prepare, which ones your customs agent prepares, and which ones come from the shipping line.
One-time registrations
These are not shipment documents, but nothing moves without them. Arrange them before you accept an order.
- Importer-Exporter Code (IEC) from DGFT
- GST registration, and a Letter of Undertaking (LUT) to export without paying IGST
- AD Code registered at the port of shipment, based on a letter from your bank
- Registration-cum-Membership Certificate (RCMC) from your Export Promotion Council
- Product licences where they apply, such as FSSAI for food products
Commercial documents you prepare
These documents describe the deal between you and the buyer.
- Proforma invoice: your formal quotation, which the buyer uses to confirm the order or open a Letter of Credit
- Purchase order or sales contract: the buyer's written confirmation of product, quantity, price, Incoterm and payment terms
- Commercial invoice: the final bill, showing buyer and seller details, description of goods, HS code, quantity, value, Incoterm and payment terms
- Packing list: the number of packages, the contents, and the net and gross weight of each
Customs and regulatory documents
Your customs house agent (CHA) normally files these on your behalf through the customs system, using the invoice and packing list you provide.
- Shipping bill: the main customs declaration for exports; goods cannot be loaded without it
- Certificate of origin: states that the goods are of Indian origin; a preferential certificate lets the buyer pay lower duty under a trade agreement
- Phytosanitary certificate for plant products such as fruits, vegetables and grains
- Health, quality or lab test certificates when the buyer or the destination country requires them
- Fumigation certificate where wooden packing or certain agricultural goods are involved
Transport documents
These prove that the goods have been handed over for shipment.
For sea freight, the shipping line issues a bill of lading. It is a receipt for the cargo, evidence of the transport contract and, in its original form, a document of title: whoever holds the original can claim the goods. That is why exporters often keep the original until payment is secured. For air freight, the airline issues an air waybill, which is a receipt and transport contract but not a document of title.
If you are selling on CIF or CIP terms, you also need a marine insurance policy or certificate covering the shipment.
Payment and post-shipment documents
After the goods leave, a second set of paperwork closes the loop with your bank and the government.
- Bill of exchange: your written demand for payment, used with Letters of Credit and bank collections
- Letter of Credit, if the order is on LC terms; your documents must match its conditions exactly
- Foreign Inward Remittance advice from your bank when the payment arrives
- Electronic Bank Realisation Certificate (e-BRC), which proves that export proceeds were received and is needed to claim incentives
Why HS codes matter
Every product has a Harmonised System code. The first six digits are the same worldwide, and India adds two more to make an eight-digit ITC-HS code. The code decides the duty the buyer pays, which certificates are required, whether the export is free or restricted, and what incentive rate applies to you.
Agree on the HS code with your buyer and your customs agent before preparing the invoice. A wrong code is one of the most common causes of delays and penalties.
Tips to avoid document problems
Small differences between documents cause most of the trouble.
- Make sure the buyer name, address, quantity, weight and value are identical on every document
- Under a Letter of Credit, follow the wording of the LC exactly, including spelling
- Check which certificates the destination country needs before you ship, not after
- Keep scanned copies of every shipment file for your bank, your auditor and future incentive claims
- Work with an experienced customs agent for your first few shipments and learn the process from them
This article is general information for readers starting out. Rules, fees and procedures change, so confirm the current requirements with the relevant authority, your bank or a qualified adviser before acting.