How to Start an Export Business in India in 2026: The Complete Step-by-Step Guide
Step-by-step guide to starting an export business in India in 2026: IEC, AD code, GST LUT, documents, costs, the 9-month payment rule and incentives, with a live change tracker.
One Source IE Knowledgebase · Guide 1
How to Start an Export Business in India in 2026: The Complete Step-by-Step Guide
To start exporting goods from India in 2026, you register your business and GST, open a current account with an authorised dealer (AD) bank, get an Importer Exporter Code (IEC) from DGFT for a ₹500 fee, register your bank’s AD code on ICEGATE, classify your product under an HS code, find and verify buyers, file a shipping bill when you ship, and bring the money home within nine months of shipment (twelve for rupee-invoiced exports). Then you claim the incentives you qualify for.
This guide is built as a one-stop reference for Indian exporters and importers: a dated change tracker, a step-by-step roadmap, cost and document tables, incentive and trade-agreement snapshots, a glossary and a directory of official portals. Use the contents list to jump to what you need.
What changed in 2026: the live tracker
A lot of export content online is out of date. These are the changes that affect a new exporter most, newest first, with the date we last verified them and when we will look again.
| Date | Status | What changed | What to do | Official reference | Next check |
|---|---|---|---|---|---|
| 1 Oct 2026 | In force | FEMA Export and Import of Goods and Services Regulations, 2026 replace the 2015 export regulations. Realisation period: 9 months (12 months for exports invoiced or settled in rupees), counted from shipment for goods and from the invoice date for services. Services exporters declare monthly through an Export Declaration Form (EDF) to their bank; SOFTEX is reported withdrawn. | Track every receivable from the shipment date. Ask your AD bank how it wants EDFs and extension requests filed. | RBI notification FEMA 23(R)/2026-RB, as amended on 22 Sep 2026 | Monthly: RBI and AD bank circulars |
| 30 Sep 2026 | In force | RoDTEP continued to 31 Dec 2026 with rates and caps unchanged (DGFT Notification 41/2026-27). Business Standard reports RoSCTL for apparel and made-ups was extended to the same date. | Keep claiming on shipping bills; do not assume a further extension after December. | DGFT Notification 41/2026-27 dated 30 Sep 2026 | Mid-December 2026 |
| 21 Aug 2026 | In force | One Star Export House eligibility eased: export performance in any two of the three preceding financial years now qualifies (not for gems and jewellery). Reports say the USD 3 million threshold itself is unchanged. | If you missed status before because of one weak year, recheck your numbers. | DGFT Notification 33/2026-27, amending para 1.25(d) of FTP 2023 | On new DGFT notices |
| 24 Jul 2026 | In force | United States applies an additional 10% Section 301 duty on most products of India. India’s government says about 45% of India’s exports to the US stay outside it through exemptions. | Check your product’s HTS code and exemption status before quoting a US buyer. | PIB release of 25 Jul 2026; USTR Section 301 notice (91 FR 47318) | Monthly: US rules change often |
| 15 Jul 2026 | In force | India–UK Comprehensive Economic and Trade Agreement (CETA) and the Double Contribution Convention entered into force. | Check your tariff line and the agreement’s rules of origin before claiming preference. | UK HMRC and India’s Ministry of Commerce notices | When origin procedures are updated |
| 1 Jun 2026 | In force | India–Oman CEPA entered into force; zero-duty concessions apply from day one. | Check the tariff schedule and proof-of-origin procedure for your product. | PIB release of 3 Jun 2026 | On new customs notices |
| 2 Jan 2026 | In force | Export Promotion Mission (EPM) interest subvention launched for eligible MSME exporters on notified product lists (DGFT Trade Notice 20/2025-26). A rate of 2.75% a year with a cap of ₹50 lakh per financial year was notified. | Ask your bank whether your product and credit facility qualify; confirm the latest guidelines. | DGFT Trade Notice 20/2025-26 | On new DGFT trade notices |
| 20 Oct 2026 | Scheduled | India–New Zealand FTA is scheduled to enter into force (signed 27 April 2026); every tariff line for Indian exports to New Zealand is to become duty-free. | Prepare origin documents now if New Zealand is a target market. | Announcement by the Commerce Minister, 21 Sep 2026 | 20 October 2026 |
| Signing by end-2026 | Target | India–EU FTA concluded on 27 Jan 2026 and has cleared legal scrubbing, but it is not in force. Signing is targeted before end-2026 and entry into force in early 2027; these are targets, not confirmed dates. | Do not quote EU preferential duty until the agreement is in force and the origin procedure is notified. | Government statements; European Commission | Year-end 2026 |
Last verified: 5 October 2026. Status key: In force Scheduled Target, not confirmed
Who regulates what
Exporting touches five offices. Knowing which one owns which task saves weeks of back-and-forth.
| Authority | What it handles | Where |
|---|---|---|
| DGFT (Directorate General of Foreign Trade) | Foreign Trade Policy, IEC, export authorisations, scheme notifications (RoDTEP, EPM), status-holder recognition | dgft.gov.in |
| CBIC / Customs | Shipping bills, customs clearance, duty drawback, AD code registration, RoDTEP credit | icegate.gov.in, cbic.gov.in |
| RBI and AD banks | Foreign exchange rules (FEMA), export proceeds, EDF, bank realisation certificates | rbi.org.in, your bank |
| GST authorities | GST registration, Letter of Undertaking, refunds on exports | gst.gov.in |
| Export Promotion Councils and commodity boards | Registration-cum-membership certificates (RCMC), sector rules, market support (for example APEDA, Spices Board) | Council or board of your product |
| ECGC and EXIM Bank | Export credit insurance and export finance | ecgc.in, eximbankindia.in |
The 12-step roadmap from registration to first payment
These steps follow the order most new goods exporters work in. Service exporters can skip the shipping and customs steps but should read the FEMA and GST parts.
- 1. Registrations
- 2. Bank account
- 3. IEC
- 4. ICEGATE and AD code
- 5. Product and HS code
- 6. Target markets
- 7. Verify buyers
- 8. Price and contract
- 9. GST LUT
- 10. Pack and inspect
- 11. Ship
- 12. Get paid and claim
Step 1: Set up your business and tax registrations
Choose your structure (proprietorship, partnership, LLP or company), get the PAN for that entity and register for GST. Companies and LLPs also hold MCA records. If you are a micro, small or medium enterprise, Udyam registration unlocks several MSME benefits, including the focus of the new Export Promotion Mission.
Watch out: Your IEC is tied to the PAN of the entity, so register under the name you intend to export under.
Step 2: Open a current account with an AD Category-I bank
Export proceeds must come through an authorised dealer bank. Choose a bank with a strong trade-finance desk, because it will issue your AD code letter, process inward remittances and report your receipts.
Watch out: Ask about foreign exchange rates, remittance fees, export credit and how quickly it issues realisation certificates.
Step 3: Get your Importer Exporter Code (IEC)
Apply on the DGFT portal using Form ANF-2A. The government fee is ₹500, paid online, and applications are usually processed within a few working days when your documents match. The IEC is a PAN-based number, valid for life, and you can download the certificate from your DGFT dashboard. Confirm your details every year between April and June.
Watch out: Private agents add a service fee on top of the ₹500 government fee. Applying yourself on the official portal costs only the ₹500, so check what an agent adds before paying.
Step 4: Register on ICEGATE and register your AD code
Your bank issues an AD code letter. You then log in to ICEGATE, open the bank account management section, and register the code against the customs port from which you will ship. Customs rejects a shipping bill if the AD code is not registered for that port.
Watch out: Register at every port you plan to use, and keep the incentive account separate in your records from the AD code account.
Step 5: Choose your product and classify it
Find the 8-digit ITC-HS code for your product (the first six digits are the global HS code). Check the export policy for that code: free, restricted or prohibited. Dual-use items on the SCOMET list need DGFT authorisation. Food, spices, textiles, chemicals and many other sectors need registration with a commodity board or Export Promotion Council (RCMC) and product certificates.
Watch out: A wrong HS code distorts duty, drawback and RoDTEP claims, and can hold up clearance at the destination.
Step 6: Pick your target markets
Shortlist two or three countries where demand is real and your product is competitive. Compare import duty and standards in the destination, check whether an Indian trade agreement gives you a preference, and study India’s export data and ITC Trade Map to see who already buys from you.
Watch out: Start with markets where an FTA is already in force: the UAE, Australia, the EFTA states, the UK and Oman (see the trade-agreements section).
Step 7: Find and verify buyers
Use trade fairs, online B2B platforms, export councils, Indian missions abroad and directories to build a buyer list. Verify before you quote: company registration, address, website and email domain, trade references and the buyer’s bank. Be wary of buyers who rush, overpay by cheque or ask you to pay a third party.
Watch out: Never ship a first order on open account to a buyer you have not verified. The next guide in this series covers verification in full.
Step 8: Price your goods and agree the contract
Quote with an Incoterms 2020 rule (for example FOB, CIF or DAP) so both sides know who pays freight, insurance and duties. Agree currency, payment terms, inspection, packing, delivery date and dispute resolution in writing. Consider export credit insurance from ECGC for buyer-default and political risk.
Watch out: Price in a currency your bank can handle and add the cost of the nine-month realisation window to your working-capital plan.
Step 9: File your GST Letter of Undertaking (LUT)
Exports are zero-rated under GST. File Form GST RFD-11 online before your first export invoice of each financial year so you can export without paying IGST, then claim a refund of unutilised input tax credit. Without an LUT you must pay IGST on each export invoice and claim it back.
Watch out: Under an LUT, goods generally have to be exported within three months of the invoice date unless the jurisdictional officer extends the time.
Step 10: Produce, pack, label and inspect
Meet the destination’s product, labelling and packaging rules. Wooden packaging for export must be treated and marked under ISPM-15. Arrange testing, certificates (such as phytosanitary, FSSAI, EIC or sector-specific certificates) and any pre-shipment inspection your buyer or the destination requires.
Watch out: Photograph packing and loading. These records settle most claims later.
Step 11: Ship: shipping bill, Customs and transport documents
A shipping bill is filed electronically on ICEGATE, normally by your customs broker, against your IEC and registered AD code. Customs examines or releases the cargo, and the carrier issues a bill of lading or airway bill. Obtain a Certificate of Origin if the buyer or an FTA requires one.
Watch out: Check every detail on the shipping bill. Errors in value, description or HS code can block incentives and refunds.
Step 12: Get paid, report the receipt and claim your incentives
Realise the money through your AD bank within nine months of shipment (twelve if invoiced or settled in rupees). Your bank issues the e-BRC and reports the receipt. Claim RoDTEP, duty drawback and GST refunds against the shipping bill, and apply for Export Promotion Mission support if you qualify.
Watch out: If a buyer is late, speak to your AD bank well before the deadline about extension rules rather than after it passes.
Costs: what you pay and to whom
The government fee to become export-ready is just ₹500. The real money goes on compliance for your product, logistics and working capital. Treat the figures below as a checklist of cost heads rather than a quote.
| Item | Amount | Paid to | Notes |
|---|---|---|---|
| IEC (new) | ₹500 | DGFT, paid online | One time; annual confirmation in April–June |
| IEC update outside the April–June window | A small DGFT fee applies | DGFT | Update on time to avoid it |
| GST LUT (Form RFD-11) | Free | GST portal | Every financial year |
| AD code letter | Varies by bank | Your AD bank | Check the bank’s schedule of charges |
| ICEGATE registration | No customs fee reported | Customs | Per port, for each AD code |
| Digital signature or e-sign | Varies; Aadhaar e-sign can avoid a DSC | Certifying agency or DGFT portal | Needed to sign some applications |
| Certificate of Origin | Varies by issuing body | Chamber, export council or authorised agency | Per shipment where required |
| Customs broker (CHA) | Negotiated | Your broker | Per shipment |
| Freight, insurance, port and handling | Varies | Carrier, insurer, port | Depends on Incoterms |
| Testing, certification and inspection | Varies by product and market | Labs, boards, inspection agencies | Plan these early |
Fees quoted from the DGFT fee schedule as reported in 2026. Confirm current charges on the official portals before paying.
Export documents checklist
Keep every document for at least the period your auditors and tax officers require. Digital copies with the shipment reference save hours during refund and incentive checks.
| Document | Who issues it | When you need it | Why it matters |
|---|---|---|---|
| Commercial invoice | You | Every shipment | Shows value, terms and payment; basis for the shipping bill and GST treatment |
| Packing list | You | Every shipment | Lists packages, weights and dimensions for Customs, carrier and buyer |
| Shipping bill | Filed on ICEGATE (usually by your CHA) | Goods exports | Customs export declaration; links to IEC and AD code; carries incentive claims |
| Bill of lading or airway bill | Shipping line or airline | Every shipment | Transport contract and proof of shipment; date starts the realisation clock for goods |
| Certificate of Origin | Authorised issuing body | Where the buyer or an FTA needs it | Preferential origin can cut the buyer’s duty; each FTA has its own rules |
| Letter of Undertaking (RFD-11) | You, on the GST portal | Exports without paying IGST | Valid for the financial year |
| Bank realisation certificate (e-BRC) | Your AD bank | After payment arrives | Proof of realised proceeds for incentives and refunds |
| Export Declaration Form (EDF) | You, to your AD bank | Service exports (monthly) under the 2026 regulations | Replaces SOFTEX, as reported |
| Insurance certificate | Insurer | CIF, CIP and where the buyer asks | Covers loss or damage in transit |
| Product certificates | Boards, labs, regulators | Food, spices, textiles, chemicals, machinery and others | Phytosanitary, FSSAI, quality or conformity certificates as applicable |
| SCOMET authorisation | DGFT | Dual-use and controlled items only | Apply before contracting |
Print this page for a shipment file: the layout is set up to print cleanly.
Getting paid: terms, FEMA and risk
Choose payment terms by risk
| Payment term | How it works | Risk to you | Best used for |
|---|---|---|---|
| Advance payment | Buyer pays before shipment | Lowest risk for you | First orders, small values, new buyers |
| Irrevocable letter of credit | Buyer’s bank promises to pay against compliant documents | Low if documents match exactly | New or large orders; ask for confirmation by a bank you trust where the issuing bank is weak |
| Documents against payment (DP) | Bank releases documents when the buyer pays | Medium | Buyers with some track record |
| Documents against acceptance (DA) | Buyer accepts a bill payable at a later date | Higher | Established buyers; consider ECGC cover |
| Open account | You ship and invoice; buyer pays later | Highest | Long-standing, verified buyers; insure it |
The FEMA rule that governs when you must get paid
The Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 came into force on 1 October 2026. After RBI’s amendment of 22 September 2026, the general period to realise and repatriate export proceeds is:
- Goods: nine months from the date of shipment.
- Services: nine months from the date of the invoice.
- Exports invoiced or settled in rupees: twelve months.
Goods sent to an overseas warehouse are measured from the date of sale out of that warehouse. Service exporters file a monthly EDF with their bank. Late realisation can lead to penal action under FEMA, so build the deadline into your contract and follow-up calendar.
Insure the risk you cannot control
ECGC (Export Credit Guarantee Corporation) insures exporters against buyer default and political risk, and banks often ask for cover before extending export credit. The Export Promotion Mission also supports export factoring and collateral support for export credit.
Incentives and schemes
Most incentives are claimed through the shipping bill, so correct classification and an accurate AD code and bank account matter from your first shipment.
| Scheme | What it gives | Status on 5 October 2026 | How it is claimed |
|---|---|---|---|
| RoDTEP | Refunds embedded central, state and local taxes not otherwise rebated, at rates by tariff line | To 31 Dec 2026 | Shipping bill; credited electronically |
| RoSCTL | Rebate of state and central taxes and levies on apparel and made-ups | To 31 Dec 2026 | Shipping bill |
| Duty drawback | Refund of customs and central excise duties on inputs, at notified rates | Available | Shipping bill; Customs |
| GST refund (LUT or IGST route) | Refund of unutilised input tax credit, or of IGST paid on exports | Available | GST portal (RFD-01) or shipping bill |
| Export Promotion Mission: Niryat Protsahan | Interest subvention on pre- and post-shipment credit, export factoring, collateral support, credit for e-commerce exporters | Rolling out | DGFT digital platform and banks |
| Export Promotion Mission: Niryat Disha | Quality and compliance support, branding and packaging, trade fairs, warehousing and logistics, trade intelligence | Rolling out | DGFT digital platform |
| Advance Authorisation | Duty-free import of inputs used in export production, subject to export obligation | Available | DGFT |
| EPCG | Capital goods at zero or reduced duty against an export obligation | Available | DGFT |
| Export House status | Recognition for export performance; One Star eligibility eased on 21 Aug 2026 | Available | DGFT |
Export Promotion Mission in brief
The Export Promotion Mission (EPM) is a six-year programme with an outlay of ₹25,060 crore for FY 2025-26 to FY 2030-31, run by DGFT on a digital platform. It has two arms: Niryat Protsahan (about ₹10,401 crore) for trade finance and Niryat Disha (about ₹14,659 crore) for non-financial help. It explicitly targets MSMEs, first-time exporters and labour-intensive sectors, with extra attention to interior and low-export districts. Niryat Disha interventions announced include TRACE, FLOW, LIFT and INSIGHT. It replaces several earlier, fragmented schemes. A dedicated guide in this series explains it in detail.
Trade agreements and US duties
Where Indian exporters now get preferential access
| Agreement | Entered into force | Status |
|---|---|---|
| Mauritius CECPA | April 2021 | In force |
| UAE CEPA | 1 May 2022 | In force |
| Australia ECTA | December 2022 | In force |
| EFTA TEPA (Switzerland, Norway, Iceland, Liechtenstein) | 1 Oct 2025 | In force |
| Oman CEPA | 1 Jun 2026 | In force |
| United Kingdom CETA | 15 Jul 2026 | In force |
| New Zealand FTA | 20 Oct 2026 | Scheduled |
| European Union FTA | Concluded 27 Jan 2026 | Not in force; signing targeted by end-2026 |
Each agreement has its own tariff schedule, rules of origin and proof-of-origin procedure. A preference applies only to goods that qualify, so check your tariff line and origin rules before you quote a duty-free price.
United States: what a US buyer pays on Indian goods
As of 5 October 2026, most Indian goods pay the normal US duty for their tariff line plus an additional 10% Section 301 duty that began on 24 July 2026 (heading 9903.05.44). Exemptions cover listed goods; steel, aluminium and certain auto components pay separate Section 232 duties instead. India’s government estimates roughly 45% of India’s exports to the US stay outside the new duty. US tariff rules have changed repeatedly since 2025, so quote with a date stamp and check the exact HTS code with your buyer’s customs broker.
Mistakes that cost exporters money
- Shipping a first order on open account to an unverified buyer.
- Filing a shipping bill with a wrong or vague HS code, which then blocks RoDTEP, drawback or the GST refund.
- Forgetting to file a fresh GST LUT at the start of the financial year and paying IGST by default.
- Not registering the AD code at the port you actually ship from.
- Missing the April–June IEC annual update and finding the IEC deactivated before a shipment.
- Quoting an FTA duty-free price without checking rules of origin and proof of origin.
- Planning around the old 15-month payment window instead of nine months.
- Paying an agent’s service fee without checking what it adds to the ₹500 IEC fee you can pay directly.
- Ignoring destination-market standards, labelling and certificates until the cargo is at the port.
- Accepting an overpayment or a third-party payment and refunding the difference, a classic scam pattern.
Finding and verifying partners
LinksIndia is a B2B directory that connects buyers and sellers directly. It is not a party to any deal between them, so verify every counterparty yourself using the official checks in this series before you pay, ship or place an order.
Looking for Indian exporters, importers, suppliers or manufacturers? Browse company profiles with products, certifications and contact details.
Dates to bookmark
| When | What happens | What to do |
|---|---|---|
| 20 October 2026 | India–New Zealand FTA scheduled to enter into force | Prepare origin documents |
| Mid-December 2026 | RoDTEP and RoSCTL checkpoint before the 31 Dec 2026 end date | Review pricing for 2027 shipments |
| 31 December 2026 | RoDTEP and RoSCTL validity ends unless extended again | Check for a new DGFT notification |
| By end-2026 | India–EU FTA signing targeted | Watch for the official signing; entry into force is targeted for early 2027 |
| February each year | Union Budget customs and duty changes | Re-check duty drawback and tariff lines |
| 1 April each year | New financial year: file a fresh GST LUT before the first export invoice | File RFD-11 |
| April to June each year | IEC annual confirmation window | Update the IEC on DGFT |
| Every month | Services exporters file the monthly EDF with their bank | Invoices raised in a month are declared by the end of the following month |
Glossary of export terms
AD bank and AD code
An authorised dealer bank is allowed to deal in foreign exchange. It issues an AD code that you register on ICEGATE for each customs port.
AWB
Airway bill, the transport document for air cargo.
Bill of lading (B/L)
Document issued by a shipping line acknowledging cargo and the terms of carriage.
Certificate of Origin (CoO)
Proof of where goods were made. A preferential CoO supports FTA duty concessions.
CHA or customs broker
A licensed agent who files customs documents for you.
DGFT
Directorate General of Foreign Trade, which frames and administers India’s Foreign Trade Policy.
Duty drawback
Refund of customs and excise duties paid on inputs used in exported goods.
ECGC
Export Credit Guarantee Corporation of India, which insures export credit risk.
EDF
Export Declaration Form. Under the 2026 regulations service exporters file it monthly with their bank.
e-BRC
Electronic bank realisation certificate confirming that export proceeds were received.
EPC and RCMC
Export Promotion Council and its registration-cum-membership certificate, needed to claim some benefits.
EPCG
Export Promotion Capital Goods scheme for importing capital goods at reduced duty against an export obligation.
EPM
Export Promotion Mission, with the sub-schemes Niryat Protsahan (finance) and Niryat Disha (non-financial support).
FEMA
Foreign Exchange Management Act, the law behind RBI’s rules on export proceeds.
FOB, CIF, DAP
Incoterms 2020 delivery terms. They fix who pays freight, insurance and risk, and where responsibility passes.
FTA
Free trade agreement that gives preferential tariffs on qualifying goods.
HS and ITC-HS code
A product classification code. India uses 8 digits for trade policy; the first 6 match the global HS code.
ICEGATE
The Indian Customs electronic gateway where shipping bills are filed and bank accounts are registered.
IEC
Importer Exporter Code, a PAN-based number issued by DGFT.
Incoterms
International rules published by the ICC for delivery terms in sales contracts.
Letter of credit (LC)
A bank’s undertaking to pay the exporter against documents that comply with the credit’s terms.
LUT
Letter of Undertaking in GST Form RFD-11 that lets you export without paying IGST.
RoDTEP
Remission of Duties and Taxes on Exported Products.
RoSCTL
Rebate of State and Central Taxes and Levies on apparel and made-ups.
SCOMET
Special Chemicals, Organisms, Materials, Equipment and Technologies: a list of dual-use items that need authorisation to export.
Shipping bill
The export declaration filed with Customs for each goods shipment.
Udyam
Government registration for micro, small and medium enterprises.
Official sources directory
Always confirm rules, fees and dates on the issuing portal. These are the sites this guide relies on.
| Source | Use it for |
|---|---|
| DGFT | IEC, Foreign Trade Policy, trade notices, EPM |
| ICEGATE (Customs) | Shipping bills, AD code registration |
| CBIC | Customs and GST notifications |
| GST portal | Registration, LUT, refunds |
| Reserve Bank of India | FEMA export regulations and circulars |
| Ministry of Commerce and Industry | Trade policy, FTAs, export data |
| Press Information Bureau | Official government releases |
| ECGC | Export credit insurance |
| EXIM Bank | Export finance |
| APEDA | Agricultural and processed food exports |
| Spices Board India | Spice exports |
| MCA | Company records |
| Udyam registration | MSME registration |
| ITC Trade Map | International trade statistics |
| Export Import Data Bank | India’s trade statistics by product and country |
Frequently asked questions
How much does it cost to start exporting from India?
The only mandatory government fee to become export-ready is ₹500 for the Importer Exporter Code (IEC). Your other costs depend on your product: bank charges for the AD code letter, testing or certification, a customs broker, packing, freight and insurance. Filing a GST Letter of Undertaking (LUT) is free.
Is an IEC mandatory to export goods from India?
Yes. An Importer Exporter Code issued by DGFT is required to export goods, and Customs will not process a shipping bill without it. For pure service exports an IEC is generally not mandatory unless you want to claim benefits under the Foreign Trade Policy.
How long does it take to get an IEC, and does it expire?
Applications on the DGFT portal are usually processed within a few working days when the documents are in order. The IEC is PAN-based and valid for life, but you must confirm your details every year between April and June or the IEC can be deactivated.
What is the deadline to receive export payment in 2026?
Under the FEMA Export and Import of Goods and Services Regulations, 2026, in force from 1 October 2026, export proceeds must be realised and repatriated within nine months: from the date of shipment for goods and from the invoice date for services. The period is twelve months for exports invoiced or settled in rupees.
Do I need GST registration to export?
Most exporters register for GST because it is needed to issue zero-rated export invoices, file a Letter of Undertaking (Form RFD-11) and claim refunds of unutilised input tax credit. If your turnover is small, confirm your position with a chartered accountant before shipping.
What is an AD code and why does Customs ask for it?
An AD (Authorised Dealer) code is issued by your bank and registered on ICEGATE against the customs port you ship from. It links your IEC to the bank account that receives export proceeds and incentives. Without a registered AD code you cannot file a shipping bill.
Which export incentives are available in 2026?
RoDTEP continues until 31 December 2026 at unchanged rates and caps, and RoSCTL for apparel and made-ups runs to the same date. Duty drawback, GST refunds under LUT or IGST payment, Advance Authorisation and EPCG remain available, and the new Export Promotion Mission adds interest subvention, collateral support and non-financial help.
Is there help for first-time exporters and small businesses?
Yes. The Export Promotion Mission (₹25,060 crore, FY 2025-26 to FY 2030-31) is aimed at MSMEs, first-time exporters and labour-intensive sectors. It works through Niryat Protsahan for finance and Niryat Disha for market-readiness support, and DGFT runs it on a digital platform.
Which trade agreements are in force for Indian exporters?
India has agreements in force with the UAE (2022), Australia (2022), the EFTA states (1 October 2025), the UK (15 July 2026) and Oman (1 June 2026), among others. The New Zealand FTA is scheduled for 20 October 2026. The India–EU FTA has been concluded but is not yet in force.
What are the US tariffs on Indian exports now?
As of early October 2026, most Indian goods entering the US pay the normal duty for their tariff line plus an additional 10% Section 301 duty in force since 24 July 2026, with exemptions for listed goods and separate Section 232 duties on products such as steel and aluminium. Check the exact HTS code before quoting, because US rules change often.
How do I find genuine overseas buyers and avoid scams?
Verify every buyer before shipping: check company registration, trade references, the buyer's bank and payment terms, and prefer secured payment such as a letter of credit or advance for first orders. LinksIndia's verification guide in this series walks through the checks step by step.
Can I export without a manufacturing unit?
Yes. Merchant exporters buy from manufacturers and export under their own IEC. You still need the same registrations, and you must make sure the supplier's invoice, GST and any product certificates support your shipment.
Knowledgebase series and change log
This is Guide 1 in the One Source IE Knowledgebase from LinksIndia: one place to learn Indian import and export rules, kept current and dated.
How to start an export business in India in 2026
How to verify an Indian exporter or importer: a 9-point checklist
Export Promotion Mission explained: Niryat Protsahan and Niryat Disha
Coming after that: the nine-month payment rule in depth, RoDTEP status, an export documents checklist, UK CETA and spice-export guides.
Change log
| Date | Update |
|---|---|
| 5 Oct 2026 | First published. Verified: FEMA nine-month rule in force from 1 Oct 2026; RoDTEP extended to 31 Dec 2026 (Notification 41/2026-27); One Star Export House change (Notification 33/2026-27); UK CETA and Oman CEPA in force; New Zealand FTA scheduled for 20 Oct 2026; US 10% Section 301 duty from 24 Jul 2026; India–EU FTA not yet in force. |
We re-check the tracker on the dates shown in its Next check column. If you spot something outdated, tell us through the contact page and we will correct it.
Disclaimer. LinksIndia is an independent directory and not a government body. This guide is general information for planning and is not legal, tax or financial advice. Rules change; confirm with the official source or a qualified professional before acting.
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