Trade guides

How India's export and import rules work, step by step, with the DGFT, CBIC and ICEGATE sources behind every step.

• Export and import documents checklist for IndiaEvery document an Indian export or import can need, grouped by stage: registrations, commercial documents, transport documents, customs filings, certificates of origin and product certificates, with who issues each and where.
• Duty drawback and RoDTEP: which applies and how to claimTwo export refunds, often claimed together: duty drawback (All Industry Rate or brand rate) returns customs duty on inputs; RoDTEP returns embedded taxes as transferable e-scrips. Eligibility, rates, how to claim on the shipping bill, and the common reasons claims get stuck.
• Export procedure from India, step by stepHow a shipment leaves India legally: IEC and AD code, export policy checks, GST under LUT, the e-way bill, the shipping bill on ICEGATE, Let Export Order, the bill of lading and getting paid.
• Import procedure into India, step by stepHow goods enter India: IEC, import policy and regulator checks, the import manifest, the bill of entry on ICEGATE, assessment, customs duty (BCD, SWS, IGST), FTA rates under CAROTAR, out-of-charge and delivery.
• Importer-Exporter Code (IEC): what it is and how to get itThe IEC is DGFT's licence to import or export from India. Who needs one, how to apply online, the documents, the ₹500 fee, the yearly update due between April and June, and how to modify or reactivate it.
• Incoterms 2020 for Indian exporters and importersThe 11 Incoterms 2020 rules in plain words: where delivery and risk pass, who pays freight and insurance, who clears customs, which rules suit containers, and which leg in India you pay for under each.