International shipments from India need six core documents: a commercial invoice, a packing list, an Import Export Code (IEC) from DGFT, an AD code endorsement at your port, a shipping bill filed on ICEGATE, and an airway bill from your courier. Commercial shipments above Rs 50,000 also need a GST e-way bill. This guide walks through every field of the commercial invoice and what each downstream document requires.
This article anchors the documentation lane in our International Shipping from India: Complete Guide pillar. If you are new to export, start with the Beginner’s Guide to Import & Export for the underlying terminology, then come back here for the paperwork.
Why customs documentation determines whether your shipment moves
Customs is verifying four things from your paperwork alone: what is in the parcel, who it belongs to, where it came from, and what it is worth. Every form in the export stack answers some subset of those four questions. The documentation is a passport for your package — the parcel itself is mute.
A single inconsistency stops the parcel. Weight on the shipping label differing from weight on the invoice by 200 grams, a description reading “merchandise” instead of “men’s cotton t-shirts”, a missing IEC on a commercial shipment — each is a hold. The time cost of a customs hold is typically 3-7 extra days plus warehouse storage fees.
The six documents every Indian exporter needs
Below is the full stack. Six documents per commercial international shipment, plus product-specific add-ons covered later. Three of these (IEC, AD code, LUT) are one-time setup; three (commercial invoice, packing list, AWB) are generated per shipment.
| Document | Issued by | When required | Where it goes |
|---|---|---|---|
| Commercial invoice | Exporter (you) | Every commercial shipment | Travels with parcel + uploaded to courier portal |
| Packing list | Exporter | Every commercial shipment | Travels with parcel |
| IEC code | DGFT (one-time) | Any commercial export | Quoted on shipping bill, AWB |
| AD code | Your bank (endorsed at port) | Customs requires before first shipment from each port | Filed at ICEGATE |
| Shipping bill | Filed on ICEGATE | Every export above Rs 25,000 / requires drawback | Indian Customs |
| Airway bill (AWB) | Courier carrier | Every shipment | Tracking + delivery |
The commercial invoice, field by field
The commercial invoice is the document customs reads first and most carefully. Every other paper in the stack references back to it. Get this one right and the rest follows; get this one wrong and nothing else matters.
Shipper / Exporter (that is you): Legal business name (matching IEC), complete address with PIN code, GST number, IEC number, phone and email. Nicknames and abbreviations fail customs validation.
Consignee / Importer (the receiver): Full legal name (matching their government ID for high-value pickup), complete delivery address with postal code, phone with country code, email. Phone is mandatory for US and Australia clearance.
Description of goods: Where most invoices fail. Customs wants specific descriptions, not categories.
| Good description | Poor description |
|---|---|
| Men’s 100% cotton t-shirts, size L, blue (5 pcs) | Clothes |
| Women’s silver earrings with red gemstones, 925 sterling (2 pairs) | Jewellery |
| Ayurvedic face cream, herbal, 50ml plastic tubes (10 units) | Cosmetics |
| Hand-painted wooden elephant, Rajasthani style, 30 x 20 x 25 cm | Decorative item |
Be specific about material (cotton, silk, wood, plastic, brass), key characteristics (size, colour, gender), and quantity. Avoid the word “gift” on commercial shipments — see the mistakes section below.
HS code: 6-digit international code plus India’s 2-digit national extension. Methodology in the dedicated section ahead.
Country of origin: Where the product was manufactured, not where you bought it. T-shirt made in India = India. Mobile case made in China and bought in Delhi = China. For mixed-origin shipments, list each line item separately with its own origin.
Declared value: Honest market value in either INR or destination currency — pick one and stay consistent across the invoice. Do not mix INR and USD on the same document.
Incoterm: For courier shipments to consumers, DDU (Delivered Duty Unpaid) is standard — the receiver pays duty on arrival. DDP (Delivered Duty Paid) shifts that to you. FOB and CIF are sea-freight terms; rarely applicable to courier.
Reason for export: Sale, sample, gift, repair, return. Each maps to a different customs treatment.
A clean sample, formatted as it would appear on the invoice:
| Field | Example value |
|---|---|
| Shipper | Rajesh Textiles, 12 MG Road, Jaipur 302001, IEC: AAACR1234L |
| Consignee | Anna Patel, 456 Oak St, Apt 2B, New York, NY 10001, +1 555-123-4567 |
| Description | Men’s 100% cotton t-shirts, size L, blue (5 pcs) |
| HS code | 6109.10.00 |
| Country of origin | India |
| Unit value x Qty | USD 12 x 5 = USD 60 |
| Total declared value | USD 60 |
| Incoterm | DDU (Delivered Duty Unpaid) |
| Reason for export | Sale |
For more on declared-value strategy and de minimis thresholds, see De Minimis Values for International Shipping.
IEC, AD code, and shipping bill: the India-specific layer
This is the section most generic “customs documentation” guides skip. It is also the section that determines whether your shipment leaves an Indian port at all.
IEC (Import Export Code): 10-digit DGFT number. One-time, lifetime validity, fee Rs 500. Apply at dgft.gov.in with PAN, Aadhaar, bank proof, and digital signature. Approval typically 1-3 working days. Required for any commercial export; NOT required for genuine personal gifts under Rs 50,000. Most couriers refuse commercial pickups without an IEC on file.
AD code: Your bank’s Authorised Dealer code, endorsed at the specific customs port you ship from. Without it, ICEGATE will not accept your shipping bill. One-time per port: ship from Delhi, Mumbai, and Bengaluru and you endorse three times. Mumbai-based exporters shipping through both JNPT and BOM air cargo deal with two endorsements within one city.
Shipping bill: Filed electronically on ICEGATE for any export above Rs 25,000 or where you claim drawback/RoDTEP. For courier-mode shipments, your carrier files this as a Courier Shipping Bill (CSB) — CSB-IV for non-commercial, CSB-V for commercial. Confirm with your carrier which CSB type they file. Reference: ICEGATE.
GST LUT (Letter of Undertaking): Lets you export without paying IGST upfront. Filed annually on the GST portal. Without an LUT, you pay IGST on exports and then claim refund.
HS code: getting it right the first time
The Harmonised System code is a 6-digit international product classifier extended by 2 digits for India (so Indian invoices use 8-digit HS codes). First 6 digits are universal; the Indian extension drives drawback and incentive rates. Look up codes on the ICEGATE tariff search or your courier’s HS lookup tool. When in doubt between two codes, pick the more general parent.
Common categories Indian exporters ship most:
| Category | HS code | Examples |
|---|---|---|
| Cotton T-shirts (knitted) | 6109.10.00 | Men’s, women’s, kids’ cotton tees |
| Silver jewellery | 7113.11.10 | Earrings, necklaces, bracelets |
| Mobile phone cases (plastic) | 3926.40.90 | TPU, silicone, hard plastic |
| Hand-loomed textile furnishings | 6304.99.00 | Bedcovers, table runners, throws |
| Imitation jewellery | 7117.19.10 | Lac bangles, oxidised silver-tone |
| Wooden marquetry / inlaid wood | 4420.10.00 | Sandalwood boxes, Saharanpur carvings |
| Ayurvedic preparations | 3004.90.11 | Herbal creams, ointments, capsules |
Wrong HS code = wrong duty calculation at destination + customs hold + reclassification fees. The recipient usually absorbs the cost difference, but the shipment delay is yours to explain. Indian handicraft and textile exporters — see Exporting Artisan Products from India for the full HSN breakdown for handicraft categories.
Special documents by product category
The six core documents cover commodity shipments. Some categories need add-ons:
- Textiles: AEPC (Apparel Export Promotion Council) certificate unlocks export incentive schemes.
- Food and spices: FSSAI export licence (mandatory for any food commercial), phytosanitary certificate for spices and dried plant products.
- Pharma: CDSCO no-objection certificate plus destination drug regulator approval (FDA for US, MHRA for UK).
- Handicrafts: EPCH registration helps with duty drawback claims — standard for SME artisan exporters.
- Electronics: BIS (India), FCC (US), CE (EU) marking depending on destination.
- Battery-powered items (lithium cells): UN38.3 test report, dangerous goods declaration, IATA-compliant packaging.
For destination-specific filing requirements, see Country-Specific Shipping Requirements.
Destination-specific add-ons
The same parcel travels differently depending on where it lands:
- USA: ACI is filed electronically by your courier; phone number on consignee is mandatory. Shipments above USD 2,500 need an EIN or Tax ID on the invoice. Personal gifts under USD 800 generally clear duty-free.
- EU and UK: EORI number required on the receiver for business shipments. Post-Brexit UK threshold for VAT-free imports is GBP 135.
- Australia: Strict biosecurity for wood, food, leather, and unfinished natural materials — phytosanitary or pest-free declarations mandatory. ISPM 15 stamp on wooden cartons.
- UAE and Gulf: Certificate of origin attested by your chamber of commerce. Food and cosmetics often need MOFA attestation.
Common documentation mistakes that cause customs holds
See 7 Common International Shipping Mistakes to Avoid for the full list. The high-frequency documentation failures:
- Vague descriptions. “Clothing”, “gift”, “personal items”, “merchandise” all trigger manual inspection. Be specific: material, size, colour, quantity.
- Inconsistent weight. Shipping label and invoice must match within 50 grams. Re-weigh after packing.
- Under-declared value. Customs fraud. Risks: seizure, fines, permanent IEC flag, insurance claim denial.
- Missing recipient phone number. A large share of US and Australia holds trace to this single field.
- Incorrect or skipped HS code. Wrong code = wrong duty + customs reclassification delay.
- Marking a commercial shipment as gift. Customs cross-references shipper repeat patterns — three in a year is a permanent flag.
The single most common documentation mistake we see is in the vague-description category — easy to fix at the invoice stage, expensive at destination customs.
Frequently Asked Questions
What documents are required for international shipping from India?
Every commercial international shipment from India needs six documents: a commercial invoice, a packing list, an IEC code from DGFT, an AD code endorsement at your shipping port, a shipping bill filed on ICEGATE, and an airway bill from your courier. Some product categories need extras like FSSAI or phytosanitary certificates.
Do I need an IEC code to ship internationally from India?
Yes for any commercial shipment. The IEC is a 10-digit Directorate General of Foreign Trade number, costs around Rs 500, and is applied for online at dgft.gov.in. Genuine one-off personal gifts to family abroad valued under Rs 50,000 do not require IEC. Most couriers will refuse commercial pickups without an IEC on file.
What is the difference between an IEC code and an AD code?
The IEC is your DGFT trader identity, issued once and used across India. The AD code is your bank’s authorised-dealer code, endorsed at each customs port you ship from. Both are mandatory: IEC identifies you as an exporter; AD code lets ICEGATE process your shipping bill. AD code endorsement is one-time per port.
How should I fill out the commercial invoice for an export shipment?
Include shipper details with IEC, consignee with phone and postal code, a specific product description (material, size, colour, quantity), the correct HS code, country of origin, declared unit value and total, currency, incoterm (DDU or DDP), and reason for export. Avoid vague descriptions like “gift” or “merchandise” — they trigger customs holds.
What happens if I declare the wrong value on a commercial invoice?
Under-declaring value to reduce duty is customs fraud and can result in parcel seizure, fines for both sender and recipient, future shipments being flagged, and insurance claims being denied. Always declare the true market value. If you over-declare, the recipient pays unnecessary duty. Keep a receipt or proof of value for every item shipped.
Do I need to file a shipping bill myself, or does the courier do it?
For courier-mode shipments, your carrier files an electronic shipping bill on ICEGATE under CSB-IV (non-commercial) or CSB-V (commercial) on your behalf. You provide IEC, AD code, and invoice details. For non-courier exports through CHAs, you or your customs broker files the regular shipping bill directly on ICEGATE.
Conclusion
Documentation is the cheapest insurance against customs delays. The six-document stack — commercial invoice, packing list, IEC, AD code, shipping bill, AWB — is the same for every commercial export from India; only the product-specific add-ons change. Get every field right once, save your invoice template, and reuse it for every subsequent shipment. Get an international courier quote with documentation guidance built into the booking flow.