Export Documentation Checklist for India

1. Commercial Invoice and Packing List

The commercial invoice is the primary export document. It must include: exporter and importer details, invoice number and date, product description (matching the shipping bill), HS code, quantity and unit price, total value, currency, Incoterm, and country of origin. The invoice value must be realistic — customs has access to global pricing databases and can flag undervaluation.

The packing list details how goods are packed: number of packages, dimensions, weight per package, and total gross/net weight. It helps customs verify physical cargo against declarations and assists the buyer in receiving and inventorying goods.

2. Shipping Bill (Customs Declaration)

The Shipping Bill is the export customs declaration filed through ICEGATE. It contains exporter details, product description, value, destination country, and export incentives claimed (RoDTEP, duty drawback). There are three types: shipping bill for export (most common), shipping bill for export with duty drawback, and shipping bill for export under bond/LUT.

For GST-registered exporters, the shipping bill is treated as a deemed GST invoice when accompanied by a tax invoice. This enables zero-rated export benefits.

3. Bill of Lading (Sea) or Airway Bill (Air)

The Bill of Lading (B/L) is both a receipt for cargo and a document of title. Original B/Ls are negotiable instruments — the holder of the original B/L can claim the cargo. For air freight, the Airway Bill (AWB) is non-negotiable and serves primarily as a receipt and contract of carriage.

Key details to verify: shipper and consignee names (must match invoice), notify party, port of loading and discharge, number of packages, description, and freight terms (prepaid or collect).

4. Certificate of Origin

The Certificate of Origin (COO) certifies that goods were manufactured or processed in India. It is required when the destination country offers preferential tariffs under a Free Trade Agreement (FTA). India has FTAs with ASEAN, Japan, South Korea, Sri Lanka, and UAE (CEPA).

For exports to GCC countries under India-UAE CEPA, the COO must comply with specific rules of origin (typically 40% local value addition). Incorrect COO documentation can result in denial of preferential tariff benefits and duty recovery demands from the destination customs.

5. GST and Export Benefits

Indian exporters can export goods at zero GST rate under two mechanisms: Letter of Undertaking (LUT) without payment of IGST, or bond with IGST payment followed by refund. Most exporters prefer LUT because it preserves cash flow.

To claim RoDTEP (Remission of Duties and Taxes on Exported Products), the shipping bill must include the correct RoDTEP schedule entry. Rates vary by product and are updated periodically by DGFT. Duty drawback is available for exports where imported inputs were used in manufacturing.

6. Product-Specific Documents

• Textiles: Textile Committee certificate for certain categories.
• Pharmaceuticals: Certificate of Pharmaceutical Product (COPP), manufacturing licence copy.
• Food products: FSSAI export certificate, health certificate from exporting country.
• Chemicals: MSDS, dangerous goods declaration (if applicable).
• Electronics: BIS certification for products under compulsory registration.

7. Pre-Shipment and Post-Shipment Compliance

Before shipment: verify all documents against the purchase order, ensure packaging meets destination country standards, and pre-alert your freight forwarder and buyer with document copies. After shipment: share original documents via courier, track cargo until delivery, and file GST returns with export details. Preserve all records for 5 years for customs and GST audit purposes.