Export Documentation Guide for Indian Businesses

Export documentation for Indian businesses has three layers: trader-level setup (IEC from DGFT, AD code endorsement, GST LUT), shipment-level paperwork (commercial invoice, packing list, shipping bill on ICEGATE), and product-level certificates (FSSAI, BIS, EPCH, phytosanitary). Setting up the trader layer takes 7-15 working days end-to-end; per-shipment documentation takes 30-60 minutes once templates exist. This guide is the SME-focused walkthrough of every paper you need before your first commercial container or air-courier shipment leaves India.

If this is your first time looking at cross-border trade, start with the Beginner’s Guide to Import-Export. This post is part of our International Shipping from India: Complete Export Guide pillar.

The three layers of export documentation in India

Most SME exporters get into trouble because they confuse the three layers. They get an IEC and assume they are done. They are not. Indian export documentation works as a stack:

• Layer 1 — Trader-level: one-time identity and tax setup with DGFT, your bank, and GST. Done once per business, renewed annually for LUT.
• Layer 2 — Shipment-level: paperwork generated per consignment — commercial invoice, packing list, shipping bill, transport document.
• Layer 3 — Product-level: regulatory certificates that depend on what you are shipping — FSSAI for food, BIS for electronics, phytosanitary for plant material, EPCH membership for handicraft incentives.

You cannot file a shipping bill on ICEGATE without Layer 1 in place. You cannot ship the consignment without Layer 2. And you cannot land it at the destination without Layer 3 where it applies. Skipping a layer is how shipments sit in customs warehouses for a week.

Layer 1 — trader-level setup (IEC + AD code + LUT)

This is the one-time foundation. Get it right once and every future shipment is faster.

IEC (Import Export Code) — a 10-digit number issued by the Directorate General of Foreign Trade. Apply online at dgft.gov.in. You need PAN, Aadhaar, a bank account proof (cancelled cheque or banker’s certificate), and a digital signature certificate (DSC). Fee around Rs 500. Approval in 1-3 working days. The IEC links your business to every shipping bill you will ever file. Personal gifts under Rs 50,000 to family abroad do not require IEC; everything else does.

AD code endorsement — every export port (air or sea) must have your bank’s 14-digit Authorised Dealer code on file so that export proceeds land in your account. Ask your bank for an “AD code letter” addressed to your shipping port. Endorse it at the customs office of that port. Repeat for every port you ship from. Typical turnaround: 3-5 working days per port.

LUT (Letter of Undertaking) for GST — a GST document that lets you export under zero-rated supply without paying IGST upfront. File at the GST portal at the start of each financial year. Without an LUT, you pay IGST on every export invoice and claim refund 30-90 days later, which traps working capital. Most SME exporters renew the LUT every April.

End-to-end timeline for Layer 1, working in parallel: 7 to 15 working days.

Layer 2 — per-shipment documents (commercial invoice + packing list + shipping bill)

Once Layer 1 is in place, every shipment generates four papers. Build templates for the first three and the fourth (the transport document) comes from the carrier.

Commercial invoice — the master document. Carries buyer details, seller details with IEC and GSTIN, line-by-line product description, HSN code, quantity, unit value in the agreed currency, total invoice value, Incoterm (FOB / CIF / DAP / DDP), payment terms, port of loading, port of discharge, country of origin. The single rule: every other paper must match this invoice exactly. Discrepancies between invoice and shipping bill are the leading cause of customs holds. For commercial-invoice depth — including the fields that customs inspectors actually look at — see Customs Documentation Made Simple.

Packing list — carton-by-carton inventory. Each carton numbered, contents listed, gross weight, net weight, dimensions. Used by the carrier for handling, by customs for examination, and by the buyer’s receiving team. Should be on the same letterhead as the commercial invoice and reference the same invoice number.

Shipping bill — the export declaration filed electronically on ICEGATE. Three common types: free shipping bill (no incentive), drawback shipping bill (claiming duty drawback), and CSB-IV / CSB-V used for low-value courier exports (under Rs 5 lakh in most cases). Choosing the wrong CSB type for your shipment value is a common ICEGATE error. Filed by your customs broker for sea / air freight; for courier shipments the carrier files it.

Air waybill (AWB) or Bill of Lading (B/L) — generated by the carrier at pickup. The AWB is non-negotiable; the original B/L can be made negotiable depending on transaction terms. Always verify the consignee name, port of discharge, and Incoterm on the AWB before pickup confirmation.

Layer 3 — product-specific certificates

Layer 3 depends on what you ship. Use the table as a starting point; always cross-check destination requirements via Country-Specific Shipping Requirements.

Handicraft exporters in particular should register with EPCH — it costs around Rs 5,000 annually and gates several incentive schemes. The pattern for handicrafts is documented in Exporting Artisan Products from India.

Export incentives that documentation unlocks

Indian exporters leave money on the table by skipping the paperwork that unlocks government schemes. Three to know:

RoDTEP (Remission of Duties and Taxes on Exported Products) — refund of embedded central, state and local duties on exported goods. Claimed via shipping bill at filing time. Requires the right scheme code on the bill — most exporters miss this in the first 6 months. Refund credited to an e-scrip on ICEGATE within 90 days, transferable or usable against import duties.

Duty drawback — refund of customs and excise duties paid on imported inputs that went into exported goods. Filed on the drawback shipping bill (a separate CSB type). Particularly relevant for exporters using imported raw materials — gems, electronics, leather.

MEIS legacy / SEIS — older incentive schemes still relevant for legacy claims. MEIS sunset in January 2021 but unclaimed credits remain valid until expiry.

The pattern: every incentive requires a specific field on the shipping bill at the time of filing. Retrospective claims are usually denied. Gujarat-based exporters operating through the Ahmedabad corridor often have the most refined drawback practice in the country — worth benchmarking against. Bringing in a customs house agent for the first 5 shipments under each scheme is usually worth the cost — see How to Choose a Customs Broker.

Common documentation pitfalls

Five mistakes account for most first-year delays:

• LUT expired and not renewed: IGST gets auto-charged on every invoice after April. Renew at the start of every financial year.
• Wrong CSB type: filing CSB-IV when you needed CSB-V (or vice versa) means a rejected bill or a lost incentive claim. Match CSB type to consignment value and scheme.
• Mismatched declared value across documents: a Rs 75,000 commercial invoice and a Rs 70,000 shipping bill triggers examination orders on every shipment from your IEC for 6 months.
• Wrong HSN digit level: customs requires 8-digit HSN in many categories. Filing 4 or 6-digit triggers a system hold.
• No AD code at the actual port of shipment: shipping from Mumbai with AD code endorsed only at Chennai means BRC issues at proceeds time. Endorse at every port you use.

How CourierBook’s documentation support works

CourierBook’s documentation desk handles three things for SME exporters: invoice and packing-list templates that match ICEGATE filing requirements, HSN code verification before shipping bills are filed, and CSB-type selection for courier exports. Customers shipping under 5 lakh invoice value generally use CourierBook’s in-house courier-shipping-bill filing; above that threshold, we route through partnered customs house agents.

This is documentation support, not customs brokerage in the regulatory sense — we will tell you when to bring in a CHA.

Frequently Asked Questions

What documents are required to export goods from India?

Indian exporters need three document layers: trader-level (IEC from DGFT, AD code endorsement at a bank, GST LUT for zero-rated exports), shipment-level (commercial invoice, packing list, shipping bill filed on ICEGATE, air waybill or bill of lading), and product-level certificates where applicable (FSSAI for food, BIS for select products, phytosanitary for plants, EPCH registration for handicrafts).

How do I get an IEC code for my export business?

Apply online at dgft.gov.in with your PAN, Aadhaar, bank account proof and a digital signature certificate. The fee is around Rs 500. Approval usually arrives in one to three working days. The IEC is a 10-digit number issued by the Directorate General of Foreign Trade and is mandatory for any commercial export from India.

What is the difference between an IEC, AD code, and LUT?

IEC is your 10-digit exporter identity from DGFT. AD code is your bank’s 14-digit Authorised Dealer code endorsed at the port from which you ship, so customs can release proceeds to your account. LUT (Letter of Undertaking) is a GST document letting you export without paying IGST. You need all three before your first commercial shipping bill clears.

Do I need an LUT to export, or can I pay IGST and claim refund?

Both are legal. LUT lets you export under zero-rated supply without paying IGST upfront, which protects working capital. Paying IGST and claiming refund later works but typically locks Rs 50,000-200,000 in receivable for 30-90 days per shipment. Most regular exporters file an LUT annually because the cash-flow saving is meaningful.

Which products need extra certificates like FSSAI or BIS for export?

FSSAI is required for any food product including spices, snacks, sweets and supplements. BIS is required for selected electronics, helmets and steel products. AYUSH licence covers Ayurvedic and herbal products. CITES permits cover wildlife and certain wood species. Phytosanitary certificates apply to plants and plant-based packaging. EPCH registration unlocks incentive schemes for handicraft exporters.

Ready to set up your export documentation?

Export paperwork is intimidating only until the three-layer framework clicks. Get the trader layer right once, build reusable per-shipment templates, and add product certificates as your catalogue expands. Get export documentation help for your first 5 shipments and the next 50 become routine.