Export Documents Checklist for India (2026): Every Document, Who Issues It and When You Need It
Every document an Indian exporter needs in 2026, by stage, with who issues it and why it matters. Use the free document finder and download the printable PDF checklist.
One Source IE Knowledgebase · Guide 6
A complete checklist of the documents needed to export goods from India in 2026, organised by stage: one-time setup, before shipment, at shipment and after shipment. It covers the commercial invoice, packing list, shipping bill (Bill of Export), bill of lading or airway bill, certificates of origin through the eCoO 2.0 platform including the India-UK CETA self-declaration route, product certificates, e-BRC and incentive claims. It adds a ten-point document match test, courier export changes from 1 April 2026, a free document finder and a printable PDF checklist. Checked against official sources on 8 October 2026.
Every goods export from India needs four documents per shipment: a commercial invoice, a packing list, a shipping bill (also called a Bill of Export) filed on ICEGATE, and a transport document (bill of lading, airway bill or courier airway bill). Behind them sit an IEC, GST registration with an LUT, and an AD code registered for your port. Add a Certificate of Origin, product certificates or LC documents when the product, buyer or payment term requires them, and finish with the e-BRC from your bank. The commonest cause of trouble is not a missing document but two documents that do not match.
Export document finder
Answer six questions and get a checklist for your shipment, grouped by stage. It runs in your browser and stores nothing.
General guidance. Your product, destination and bank may require more, so confirm with your customs broker and AD bank.
What changed in 2026 for export documents: the live tracker
The core documents have not changed, but origin certificates, courier rules and service-export declarations have. Here are the changes that touch your paperwork, newest first.
| Date | Status | What changed | What to do | Official reference | Next check |
|---|---|---|---|---|---|
| 1 Oct 2026 | In force | Under the FEMA 2026 regulations, services and software exporters file a monthly EDF with their AD bank and SOFTEX is no longer used (as reported). For goods, the shipping bill acts as the EDF. | Add the EDF to your service export routine; ask your bank how it wants it filed. | FEMA 23(R)/2026-RB as amended | Monthly |
| 15 Jul 2026 | In force | India-UK CETA preferential eCoO available on the Trade Connect ePlatform by self-declaration or through an authorised agency. Self-declaration needs a DSC linked to your IEC, or Aadhaar authentication, and no fee. | Register for the self-declaration route before your first UK shipment. | DGFT Trade Notice 11/2026-27 (13 Jul 2026) | On new agreement notices |
| 1 Apr 2026 | In force | The ₹10 lakh per-consignment cap on commercial courier exports was removed, including for non-e-commerce goods. | Courier is now an option for higher-value consignments; check the courier's requirements. | CBIC Notification 33/2026-Customs (N.T.), 31 Mar 2026 | On new CBIC notices |
| 1 Apr each year | Recurring | File a fresh GST LUT for the financial year before your first export invoice (FY 2026-27 is current). | Quote the LUT reference on every export invoice. | GST Rule 96A; Form RFD-11 | April 2027 |
| To 31 Dec 2026 | In force | The RoDTEP declaration on the shipping bill continues to earn the benefit until 31 December 2026 unless extended. | Keep the declaration in every shipping bill. See Guide 5. | DGFT Notification 41/2026-27 | Mid-December 2026 |
| Since 1 Jan 2025 | Background | Electronic filing of non-preferential Certificates of Origin through eCoO 2.0 became mandatory; applicants register with a DSC linked to their IEC. | Apply on the platform; no paper certificates. | DGFT / PIB, Jan 2025 | On platform changes |
Last verified: 8 October 2026. Status key: In force Recurring or background
The master list by stage
Every document in one place, in the order you will need it.
One-time setup (and yearly renewals)
| Document | Who issues it | When | Why it matters | Applies to |
|---|---|---|---|---|
| Importer Exporter Code (IEC) | DGFT | Once; confirm details every April to June | Customs will not process a shipping bill without it | Every shipment |
| GST registration (GSTIN) | GST authorities | Once | Needed for zero-rated export invoices, the LUT and refunds | Every shipment |
| Letter of Undertaking, Form GST RFD-11 | You, on the GST portal | Every financial year, before the first export invoice | Lets you export without paying IGST | Export under LUT |
| AD code registered on ICEGATE for your port | Your bank issues it; you register it | For each port you ship from | A shipping bill is rejected if the AD code is not registered for that port | Sea and Air shipments |
| ICEGATE login and digital signature | Customs portal and a certifying agency | Once | Needed to view scrolls and generate RoDTEP e-scrips | Every shipment |
| RCMC from your export promotion council or commodity board (if your sector needs it) | Council or board | As the council requires | Needed to claim some benefits | Every shipment |
| Sector registration, for example APEDA, Spices Board or FSSAI | The sector authority | Once, then renewals | Food and agri exports usually need it | Food, agri and plant products |
| SCOMET export authorisation | DGFT | Before you contract | Dual-use and controlled items cannot be exported without it | Controlled (SCOMET) items |
Before shipment
| Document | Who issues it | When | Why it matters | Applies to |
|---|---|---|---|---|
| Purchase order or contract, and proforma invoice | You and the buyer | Before production | Fixes price, Incoterm, payment terms and specification | Every shipment |
| Commercial (export) invoice | You | Every shipment | The basis for customs value, the GST invoice and the bank's FEMA record | Every shipment |
| Packing list | You | Every shipment | Lists packages, weights and dimensions for customs, the carrier and the buyer | Every shipment |
| Preferential Certificate of Origin (eCoO) | Trade Connect ePlatform: self-declaration where allowed, or an authorised agency | Per shipment, when your buyer claims FTA duty | It lets the buyer claim lower or zero duty under the agreement | When the buyer claims FTA duty |
| Non-preferential Certificate of Origin (only if the buyer or the LC asks) | Issuing agency on the eCoO platform | Per shipment, when asked | Proves Indian origin but carries no duty benefit | If the buyer or LC asks |
| Phytosanitary, health or sanitary certificate | Plant quarantine or the relevant inspection agency | Per shipment | Importing countries require it for plant, food and animal products | Food, agri and plant products |
| Inspection or quality certificate (EIC or another notified agency) | Inspection agency | Per shipment, where mandatory or requested | Some products need pre-shipment inspection or conformity proof | Inspected or regulated goods |
| Fumigation certificate and ISPM-15 mark on wooden packaging | Treatment provider | Per shipment using wood packaging | Untreated wood can be refused at the destination | Wooden packaging |
| Marine insurance certificate | Insurer | CIF and CIP sales, most letters of credit, or when the buyer asks | Covers loss or damage in transit | Sea and Air shipments |
| Verified Gross Mass (VGM) declaration | You or the shipper, to the shipping line | Each container | The line will not load a container without it | Sea shipments |
| Booking confirmation and shipping instructions | Carrier or forwarder | Each shipment | Sets the vessel or flight and the details printed on the transport document | Sea and Air shipments |
| Courier export declaration and invoice, filed electronically by the courier | You and the authorised courier | Each shipment | Courier exports are cleared on the courier's electronic declaration; the old ₹10 lakh value cap ended on 1 April 2026 | Courier shipments |
At shipment
| Document | Who issues it | When | Why it matters | Applies to |
|---|---|---|---|---|
| Shipping bill (Bill of Export), with the RoDTEP declaration | Filed on ICEGATE, usually by your customs broker | Every shipment | The customs export declaration; it carries incentive claims and, for goods, acts as the EDF | Sea and Air shipments |
| Let Export Order (LEO) | Customs | After examination and clearance | Permission to load the goods for export | Sea and Air shipments |
| Bill of lading (original, telex release or sea waybill) | Shipping line | Every sea shipment | Transport contract and proof of shipment; its date starts the realisation clock for goods | Sea shipments |
| Airway bill | Airline or forwarder | Every air shipment | Transport contract and proof of shipment | Air shipments |
| Courier airway bill and courier bill of export | The courier company | Every courier shipment | Transport record and customs declaration for courier mode | Courier shipments |
| Document set exactly as the letter of credit requires | You, to the negotiating bank | Within the LC presentation period | A single mismatch is a discrepancy that can delay or block payment | If paid by letter of credit |
| Collection documents with your bank's collection letter | You, to your bank | After shipment | The bank releases documents to the buyer against payment or acceptance | If paid by documents against payment or acceptance |
| Bank advice of the advance received, matched to the order | Your bank | Before shipment | Links the advance to the export so it is closed correctly | If paid by advance payment |
After shipment
| Document | Who issues it | When | Why it matters | Applies to |
|---|---|---|---|---|
| Bank realisation certificate (e-BRC) | Your AD bank | After the money is received | Proof of realised proceeds for incentives and refunds | Every shipment |
| Realisation tracker entry with the deadline on your calendar | You | On the day you ship or invoice | Nine months from shipment or invoice, twelve for rupee exports | Every shipment |
| RoDTEP scroll and e-scrip | ICEGATE | After the shipping bill is processed | RoDTEP is valid to 31 December 2026 unless extended | Every shipment |
| Duty drawback processed on the shipping bill | Customs | After the shipping bill is processed | Refund of duty on inputs; can be claimed with RoDTEP | Every shipment |
| GST refund of unutilised input tax credit (RFD-01) | You, on the GST portal | After export | Under an LUT, the refund route for input tax credit | Export under LUT |
| IGST refund against the shipping bill | Customs, from the shipping bill data | After the export is recorded | Refund of IGST paid on the export invoice | Export on payment of IGST |
| Complete shipment file kept, digital and print | You | Every shipment | Settles disputes, audits and incentive queries later | Every shipment |
The document finder above filters this list to your shipment. The printable PDF carries the same list as a checklist.
The commercial invoice
The commercial invoice is the document every other document is checked against, so get it right first.
| Field | What to show | Why |
|---|---|---|
| Exporter details | Legal name, address, GSTIN and IEC | GST invoice rules and customs |
| Invoice number and date | A unique serial number and the date of issue | Referenced by every other document |
| Buyer and consignee | Name, address and country; both if they differ | Customs and the transport document |
| Goods | Clear description with the 8-digit HSN or ITC-HS code | Duty, drawback and RoDTEP depend on it |
| Quantity and value | Quantity, unit, unit price and total; the currency, and the INR equivalent used for GST reporting | Customs value and GST |
| Terms | Incoterm with the named place, and payment terms | Who pays freight and insurance |
| GST export declaration | Either supply meant for export under LUT without payment of IGST, with the LUT reference and validity, or supply meant for export on payment of IGST | GST Rule 96A and Rule 46 |
| Origin and route | Country of origin, destination, port of loading and discharge | Customs and the buyer's import clearance |
| Packing summary | Number of packages, gross and net weight, marks | Must match the packing list |
| Bank details | Account in the exporter's exact legal name, with bank and IFSC or SWIFT | Receipt must come through your AD bank |
| Signature | Authorised signatory and company stamp | Authenticity |
The packing list
| Field | What to show |
|---|---|
| Package identity | Package number, shipping marks and, where used, pallet or container number |
| Contents | What is inside each package, with quantities, matching the invoice description |
| Weights | Net and gross weight per package and in total |
| Dimensions | Size and volume, used for freight and container planning |
| Packing type | Cartons, pallets, drums or bulk, and whether wooden packaging was used |
| Cross-reference | The invoice number and date, buyer and consignee |
Make the packing list from the actual packed goods, not from the invoice. Weighing after packing and recording the real numbers prevents the weight differences that delay customs examination and trigger LC discrepancies.
Shipping bill and transport documents
The shipping bill (Bill of Export)
The shipping bill is filed electronically on ICEGATE, usually by your customs broker, against your IEC and registered AD code. It is the document that connects your export to incentives and refunds: RoDTEP and drawback are claimed on it, IGST refunds follow its data, and for goods it also serves as the export declaration. Types include free, drawback, EPCG and Advance Authorisation shipping bills.
- Give your broker the invoice and packing list and confirm the HS code, scheme declarations (RoDTEP, drawback) and AD code.
- Check the draft shipping bill against the invoice before it is filed: value, quantity, description, HS code and consignee.
- Customs examines or releases the cargo and issues the Let Export Order (LEO).
- The carrier files the export manifest (EGM) after departure. Claims such as scrolls depend on it, so ask your broker to confirm it was filed.
Transport documents
| Document | Issued by | Notes |
|---|---|---|
| Bill of lading | Shipping line | Original set, telex release or a sea waybill. Its date starts the realisation clock for goods. Check the consignee, notify party and description |
| Airway bill | Airline or forwarder | Non-negotiable. Check the consignee, weights and routing |
| Courier airway bill | The courier company | Used with the courier's electronic customs declaration |
Sources: DGFT and CBIC guidance and ICEGATE documents. Menu names and form types can change.
Certificates of origin
- Preferential Certificate of Origin. Lets the buyer claim lower or zero duty under an agreement such as the India-UAE CEPA or the India-UK CETA. The goods must meet that agreement's rules of origin.
- Non-preferential Certificate of Origin. Shows that the goods are of Indian origin but carries no duty benefit. Some buyers, letters of credit and countries ask for it.
- eCoO 2.0. Both types are now issued electronically. DGFT's platform made non-preferential filing mandatory from 1 January 2025, and you register with a digital signature linked to your IEC. It also supports back-to-back certificates for goods that are not of Indian origin and are re-exported or merchanted (Public Notice 43/2024-25), and an in-lieu certificate to correct one already issued.
- India-UK CETA. From 15 July 2026, preferential eCoOs are available on the Trade Connect ePlatform by self-declaration (DSC linked to your IEC, or Aadhaar authentication, no fee) or through an authorised agency (Trade Notice 11/2026-27).
Avoid the common origin mistakes
- Applying for a non-preferential certificate when your buyer needs a preferential one, so they lose the duty saving.
- An exporter name, consignee, description or HS code that differs from the invoice.
- Starting the application too late for the shipment date.
- Not checking the agreement's rules of origin before you promise a duty-free price.
Buyers can check a certificate's authenticity through the platform's verification, as covered in Guide 2.
Product-specific certificates
| Goods | Typical extra documents | Where to start |
|---|---|---|
| Food, agri and plant products | Phytosanitary or health certificate; sector registration; sometimes lab reports | The sector authority (APEDA, Spices Board, FSSAI) and the plant quarantine office |
| Marine, dairy, meat and other inspected goods | Inspection and health certificates from notified agencies | Export Inspection Council and its agencies |
| Machinery, chemicals and engineered goods | Quality or conformity certificates; test reports; material safety data where relevant | Your buyer's specification and the destination's rules |
| Goods in wooden packaging | Fumigation or heat-treatment certificate; ISPM-15 mark | An approved treatment provider |
| Controlled items (SCOMET) | DGFT export authorisation before contracting | DGFT |
| Textiles and apparel | Product and compliance certificates your buyer specifies; RoSCTL declaration rules for apparel | Your export promotion council and buyer |
Requirements vary by destination country as well. Ask the buyer for the importing country's checklist before you pack.
Sea, air and courier: what changes
| Sea | Air | Courier | |
|---|---|---|---|
| Customs declaration | Shipping bill on ICEGATE, then LEO | Shipping bill on ICEGATE, then LEO | Courier's electronic declaration |
| Transport document | Bill of lading or sea waybill | Airway bill | Courier airway bill |
| Container steps | VGM declaration, booking and container stuffing | Not applicable | Not applicable |
| Value limit | None | None | None since 1 April 2026 |
| Typical goods | Bulk and heavy cargo | High-value or urgent cargo | Parcels and e-commerce orders |
Courier exports became more attractive on 1 April 2026, when CBIC removed the ₹10 lakh per-consignment cap on commercial courier exports (Notification 33/2026-Customs (N.T.)). Still match the courier's invoice to your GST invoice and keep the order ID, invoice and airway bill linked.
By payment term: the extra documents
| Payment term | Extra paperwork | What to watch |
|---|---|---|
| Advance payment | Bank advice of the advance, matched to the order | Ship within the agreed time and close the advance correctly |
| Letter of credit | The exact document set the credit lists, presented within the LC period | Wording, dates and names must match the credit exactly; read it before production |
| Documents against payment or acceptance | Collection letter and the document set through your bank | Follow up if documents are held at the buyer's bank |
| Open account | Invoice and shipping documents sent directly | Track the nine-month deadline and consider ECGC cover |
Payment terms and the realisation deadline are covered in Guide 4.
The ten-point match test
Most delays come from documents that disagree with each other. Use this table as a final check.
| Check this | It must agree across |
|---|---|
| Exporter's legal name, address, IEC and GSTIN | Invoice, packing list, shipping bill, transport document, certificate of origin, LC |
| Buyer and consignee name and address | Invoice, packing list, transport document, certificate of origin, LC |
| Description of goods | Invoice, packing list, shipping bill, transport document, certificate of origin; LC wording exactly |
| HS code | Invoice, shipping bill, certificate of origin |
| Quantity and unit of measure | Invoice, packing list, shipping bill, transport document |
| Package count, gross and net weight | Packing list, shipping bill, transport document, VGM |
| Value, currency and Incoterm | Invoice, shipping bill, LC, insurance certificate |
| Invoice number and date | Shipping bill, transport document, certificate of origin, LC, bank documents |
| Ports, vessel or flight, and dates | Shipping bill, transport document, invoice, LC |
| Marks, numbers and container numbers | Packing list, transport document, VGM |
Mistakes that hold up shipments
- Descriptions of goods that differ between the invoice, shipping bill, LC and certificate of origin.
- Weights on the packing list that do not match the weighed cargo or the transport document.
- Forgetting the RoDTEP declaration on the shipping bill, which cannot be added later.
- An invoice without the LUT declaration or reference when exporting under LUT.
- A wrong or missing HS code, which distorts duty, drawback and the origin certificate.
- Applying for the wrong type of Certificate of Origin, or applying too late.
- Filing the shipping bill from an AD code that is not registered for that port.
- Presenting LC documents without checking every word against the credit.
- Not keeping a complete file for each shipment, so claims and audits are hard to support later.
- Not calendaring the nine-month realisation deadline at the time of shipment.
Printable PDF checklist
The PDF is the same checklist laid out for printing: one-time setup, before shipment, at shipment and after shipment, with tick boxes, the ten-point match test and the realisation deadline. Keep a copy in every shipment file.
The PDF shows the date of its version. This page is the live version, so check it for changes before you rely on a printed copy.
Dates to bookmark
| When | What to do | Applies to |
|---|---|---|
| Every shipment | Run the match test; calendar the realisation deadline | All exporters |
| Every month | File the EDF for the previous month's invoices (service exporters) | Service and software exporters |
| 1 April each year | File a fresh GST LUT | Exporters under LUT |
| April to June each year | Confirm your IEC details on DGFT | All exporters |
| Per FTA shipment | Apply for the preferential eCoO before shipment | Buyers claiming FTA duty |
| 31 December 2026 | RoDTEP validity ends unless extended | All exporters |
Glossary
AD code
A code issued by your bank and registered on ICEGATE for each port.
Bill of Export
Another name for the shipping bill, the customs export declaration.
Bill of lading
The shipping line's receipt and transport contract for sea cargo.
CHA
Customs house agent, or customs broker, who files customs documents for you.
eCoO
Electronic Certificate of Origin issued through DGFT's platform.
e-BRC
Electronic bank realisation certificate confirming that export proceeds were received.
EDF
Export Declaration Form; for goods the shipping bill acts as it, for services it is filed monthly with the bank.
EGM
Export general manifest, filed by the carrier after departure.
Incoterm
A standard delivery term, such as FOB or CIF, that allocates costs and risk.
LEO
Let Export Order, customs permission to load the goods.
LUT
Letter of Undertaking that lets you export without paying IGST.
Packing list
A list of the contents, weights and dimensions of each package.
VGM
Verified Gross Mass of a container, declared before loading.
Official sources directory
Always confirm on the issuing source. These are the portals this guide relies on.
| Source | Use it for |
|---|---|
| DGFT | IEC, trade notices, eCoO and Trade Connect |
| ICEGATE | Shipping bills, scrolls and e-scrips |
| CBIC | Customs notifications and circulars |
| GST portal | Registration, LUT and refunds |
| Reserve Bank of India | FEMA export regulations |
| Export Inspection Council | Inspection and certification |
| ECGC | Export credit insurance |
Verified from DGFT and CBIC notices and circulars, an ICEGATE advisory, PIB releases and trade guidance. Confirm on the issuing portal before you rely on a rule.
Frequently asked questions
What documents are required for every export shipment from India?
Every goods shipment needs a commercial invoice, a packing list, a shipping bill (also called a Bill of Export) filed on ICEGATE, and a transport document: a bill of lading for sea, an airway bill for air, or the courier's airway bill. You also need an IEC, GST registration and a bank account with a registered AD code. Other documents depend on the product, destination and payment terms.
Is a shipping bill the same as a Bill of Export?
They are the same customs export declaration. Customs documents use both terms. For goods it is filed electronically on ICEGATE, usually by your customs broker, and it also acts as the export declaration form for the bank's records.
What must a commercial invoice for export contain?
Exporter and buyer details with GSTIN and IEC, a unique invoice number and date, a description of the goods with the 8-digit HS code, quantity, unit price, total value and currency, the Incoterm, payment terms, country of origin and destination, port details, weights, and the GST export declaration: either export under LUT without payment of IGST with the LUT reference, or export on payment of IGST.
Do I need a Certificate of Origin for every shipment?
No. You need one when the buyer, the letter of credit or an agreement requires it. A preferential certificate lets the buyer claim reduced duty under a trade agreement. A non-preferential certificate only proves Indian origin.
How do I get a preferential Certificate of Origin under the India-UK CETA?
DGFT Trade Notice 11/2026-27 of 13 July 2026 says preferential eCoOs under the India-UK CETA are issued through the Certificate of Origin service on the Trade Connect ePlatform from 15 July 2026, by self-declaration or through an authorised agency. The self-declared route needs a digital signature linked to your IEC, or Aadhaar authentication, and carries no fee.
What is eCoO 2.0?
It is DGFT's electronic platform for Certificates of Origin. Electronic filing of non-preferential certificates became mandatory on 1 January 2025, and applicants register with a digital signature linked to their IEC. It also supports back-to-back certificates for re-exports and corrections through an in-lieu certificate.
What documents do I need for courier or e-commerce exports?
You need an IEC, a commercial invoice and the courier's electronic customs declaration, with the courier's airway bill. From 1 April 2026 the earlier value cap of 10 lakh rupees per consignment on commercial courier exports was removed by CBIC Notification 33/2026-Customs (N.T.) of 31 March 2026. Check the courier's requirements for the goods and destination.
What is the e-BRC and when do I receive it?
The electronic bank realisation certificate is issued by your AD bank after export proceeds are received and matched to the export entry. You use it as proof of realisation for incentives and refunds.
What documents do service exporters need?
Service exporters do not file a shipping bill. They issue a GST export invoice, which carries the LUT declaration if they export under LUT, and from 1 October 2026 they file a monthly Export Declaration Form with their AD bank. See the guide on the nine-month realisation rule.
What does a letter of credit require?
Exactly the documents, wording and timing stated in the credit. Banks check for strict compliance, so a small mismatch in a name, a description or a date can be treated as a discrepancy. Read the credit before production and check every document against it before presenting.
What causes most export document problems?
Mismatches between documents: different descriptions, weights, values, names or HS codes across the invoice, packing list, shipping bill and transport document. Use the ten-point match test in this guide before every shipment.
Is the PDF checklist free?
Yes. The three-page printable checklist can be downloaded from this page with no registration. It shows the date of the version, so check the live page for changes before you rely on it.
Knowledgebase series and change log
Export documents checklist for India, with PDF
Coming next: how to claim zero duty under the India-UK CETA, and how to export spices from India.
Change log
| Date | Update |
|---|---|
| 8 Oct 2026 | First published. Verified: India-UK CETA eCoO route (Trade Notice 11/2026-27); courier value cap removal (Notification 33/2026-Customs (N.T.)); eCoO 2.0 electronic filing; monthly EDF for services; GST LUT and RoDTEP declaration requirements. |
We re-check this page and the PDF whenever a document rule changes. If you spot something outdated, tell us through the contact page.
Disclaimer. LinksIndia is an independent directory and not a government body. This guide is general information and not legal, tax or customs advice. Requirements vary by product, destination and payment term. Confirm with your customs broker, AD bank or a qualified professional before shipping.
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