Guide · Documents

Export and import documents checklist for India

Every 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.

Updated 29 Sep 2026. General guidance, not legal or tax advice: rules change by notification, so check the linked primary source before you file.

This is the master list. No single shipment needs every document here; which ones apply depends on the product, the destination, the Incoterm and the payment terms. Use it as a checklist with your buyer and your customs broker before the goods are packed, when a missing document is still cheap to fix.

Each entry says who issues it and where. Everything is general guidance: verify it for each shipment against the current DGFT and CBIC notifications.

Stage 1. Registrations (once, then keep current)

Document	Needed for	Issued by / where
Importer-Exporter Code (IEC)	Every commercial import and export	DGFT portal; update yearly, April to June. See the IEC guide
GSTIN	LUT, refunds, input credit on imports	GST portal
Letter of Undertaking (Form GST RFD-11)	Exporting without paying IGST	GST portal, once per financial year
ICEGATE registration	Filing and tracking customs documents	ICEGATE
AD code registration	Every port you export from	Your bank issues the code; register it on ICEGATE
RCMC	Claiming Foreign Trade Policy benefits	Export promotion council or commodity board for your product
Product registrations	Regulated goods	For example APEDA, MPEDA, Spices Board, FSSAI, CDSCO, BIS, depending on the product

Stage 2. Commercial documents (every shipment)

Proforma invoice: the offer, used by the buyer to arrange payment or an import licence.
Commercial invoice: seller, buyer, description, 8-digit HS code, quantity, unit price, total value, currency, the Incoterms 2020 rule and named place, and for exports the LUT or IGST declaration. Customs, banks and the buyer all rely on it.
Packing list: packages, marks and numbers, contents per package, net and gross weights, dimensions. It must agree with the invoice to the last kilogram.
Sales contract or purchase order: sets payment terms, the governing law and what happens if something goes wrong.
Letter of credit, if used. It lists the exact documents the bank will pay against. Read it the day it arrives.

Stage 3. The road leg in India

e-way bill under Rule 138 of the CGST Rules for a consignment worth more than ₹50,000, with the vehicle number in Part B. It has a validity based on distance; a truck that waits too long at a port gate can outlive it.
Lorry receipt (LR) or consignment note from the transporter: the contract of carriage for the road leg and the proof of handover.
For factory-stuffed export containers, the RFID e-seal record under the CBIC self-sealing procedure.

Stage 4. Customs filings

Document	Direction	Filed by / where
Shipping bill	Export	Exporter or licensed customs broker, on ICEGATE (section 50, Customs Act). Carries the drawback and RoDTEP claims
Let Export Order	Export	Granted by customs on ICEGATE (section 51)
Export general manifest	Export	The carrier, after loading. Closes the shipping bill and releases refunds
Import general manifest	Import	The carrier, before arrival
Bill of entry	Import	Importer or licensed customs broker, on ICEGATE (section 46), in advance of arrival
Out-of-charge	Import	Granted by customs (section 47)

Stage 5. Transport documents

Bill of lading (sea): receipt for the goods, contract of carriage, and, if negotiable, the document of title. It can be issued by the shipping line or by a forwarder as a house bill.
Sea waybill: like a bill of lading but not a document of title. Faster, and fine when no bank needs to hold the title.
Air waybill (air): never negotiable. The goods are released to the named consignee.
Delivery order (import): issued by the shipping line or its agent once its charges are paid; the terminal releases the container against it.

Stage 6. Origin

Non-preferential certificate of origin: proves where the goods were made, when the buyer, the letter of credit or the destination’s rules ask for it.
Preferential certificate of origin: lets the buyer claim a lower duty under a trade agreement India has with the destination country. The goods must meet that agreement’s rules of origin.

Both are applied for on DGFT’s e-CoO platform (coo.dgft.gov.in). For imports claiming an agreement rate, the importer also needs the origin information required by CAROTAR 2020. Each country page states which agreements are in force.

Stage 7. Product and safety certificates (only where they apply)

Certificate	Typical products	Issued by
Phytosanitary certificate	Plants, seeds, grains, fresh produce, timber	Plant Quarantine Organisation of India
Health certificate	Seafood, dairy, eggs, honey, meat, for many markets	Export Inspection Council (EIC) and its agencies
Fumigation certificate and ISPM-15 mark	Wooden packaging, pallets, some cargo	Approved fumigation agencies
Certificate of analysis / quality	Chemicals, food, pharmaceuticals	Accredited laboratory, or the manufacturer
Safety data sheet (SDS) and dangerous-goods declaration	Hazardous cargo (IMDG for sea, IATA DGR for air)	Shipper; the carrier must accept it
Kimberley Process certificate	Rough diamonds (HS 7102)	Designated authority (GJEPC in India)
CITES permit	Listed wildlife and plant species	India’s CITES Management Authority
Import-side licences	Food, drugs, notified electronics and steel, radio equipment	FSSAI, CDSCO, BIS, WPC and others

Stage 8. Money and insurance

Insurance certificate or policy: the seller provides it under CIF (minimum cover) and CIP (all-risks cover); otherwise whoever bears the risk should insure.
Bill of exchange, when the payment is by collection or under a letter of credit.
Bank realisation: your AD bank reports the realisation, and DGFT’s e-BRC system records it. It is the proof that closes the export.

Before the truck is loaded: a five-point check

Invoice, packing list and shipping bill agree on quantity, weight and value.
The Incoterm and named place are identical on the contract, the invoice and the letter of credit.
The IEC is active and the AD code is registered at this port.
The certificates the destination needs are in hand, or booked.
The e-way bill will still be valid when the truck reaches the port gate.

How SSL fits

SSL's fleet moves your cargo by road: factory to port, inland container depot or air cargo terminal for exports, and port to warehouse for imports, with the e-way bill and lorry receipt that leg needs. Across the land border, SSL runs full truckloads into Nepal and Bhutan. The sea or air leg, and customs clearance, are arranged by our desk. One desk plans the whole movement and stays accountable to you from pickup to delivery.

Questions

What documents are required for export from India?

At minimum: an IEC, a commercial invoice, a packing list, the shipping bill filed on ICEGATE, the bill of lading or air waybill, and the e-way bill for the road leg. Add a certificate of origin, insurance certificate and product certificates when the buyer, the letter of credit or the destination requires them. Source: DGFT / CBIC.

Who issues a certificate of origin in India?

Both preferential and non-preferential certificates of origin are applied for on DGFT's e-CoO platform, and issued by the agency designated for that agreement or by authorised chambers and export councils. The buyer uses a preferential certificate to claim a lower duty under a trade agreement. Source: DGFT.

Is an e-way bill needed for goods going to a port for export?

Yes, for a consignment worth more than ₹50,000, the road movement from the factory to the port, ICD or land border needs an e-way bill under Rule 138 of the CGST Rules, with the vehicle number in Part B. Source: CBIC / e-Way Bill system.