# India Export Documents Reference: What Each Document Is and Who Issues It > Source: https://netray.co/tools/india-export-documents-reference-exporters > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer A searchable table of the documents Indian exporters commonly prepare or obtain, with issuer, purpose and when each is used. ## Category regional ## Region India ## Industry Manufacturing ## Audience - Export manager - Logistics head - Exporter - Finance controller ## Tool **Kind:** worksheet **Mode:** reference **Columns:** #### Document **Key:** document **Type:** text #### Prepared or issued by **Key:** issuer **Type:** text #### Purpose **Key:** purpose **Type:** text #### Stage **Key:** stage **Type:** select **Options:** - Registration - Pre-shipment - Shipment - Post-shipment **Rows:** **Document:** Import Export Code (IEC) **Issuer:** DGFT **Purpose:** Mandatory 10 digit code for exporters and importers, needed for shipping bills and bank remittances **Stage:** Registration **Document:** RCMC **Issuer:** Export Promotion Council or commodity board **Purpose:** Registration cum membership certificate to claim benefits under foreign trade policy **Stage:** Registration **Document:** AD code registration **Issuer:** Exporter's authorised dealer bank, registered with customs **Purpose:** Links the bank branch to the exporter's shipping bills for remittance tracking **Stage:** Registration **Document:** GST Letter of Undertaking (LUT) **Issuer:** Exporter, filed on the GST portal in Form RFD-11 **Purpose:** Allows export of goods or services without paying IGST **Stage:** Registration **Document:** Proforma invoice **Issuer:** Exporter **Purpose:** Quotation to the buyer used for order confirmation, letter of credit and advance payment **Stage:** Pre-shipment **Document:** Purchase order or export contract **Issuer:** Overseas buyer **Purpose:** Records the agreed price, quantity, terms and Incoterms **Stage:** Pre-shipment **Document:** Letter of credit **Issuer:** Buyer's bank **Purpose:** Bank payment undertaking that lists the documents required for payment **Stage:** Pre-shipment **Document:** Pre-shipment inspection certificate **Issuer:** Buyer's agency, Export Inspection Council or third party **Purpose:** Confirms quality and quantity before dispatch where required **Stage:** Pre-shipment **Document:** Fumigation certificate for wood packaging **Issuer:** Approved fumigation agency **Purpose:** Evidence that wooden pallets and crates are treated to ISPM 15 **Stage:** Pre-shipment **Document:** Phytosanitary certificate **Issuer:** Plant Quarantine authority **Purpose:** Required by many countries for plant products **Stage:** Pre-shipment **Document:** Commercial invoice **Issuer:** Exporter **Purpose:** Primary billing and customs valuation document with Incoterms, HS code and value **Stage:** Shipment **Document:** Packing list **Issuer:** Exporter **Purpose:** Lists packages, weights and contents for customs and the carrier **Stage:** Shipment **Document:** Shipping bill **Issuer:** Exporter or customs broker, filed on ICEGATE **Purpose:** Customs declaration for export; the base for drawback, RoDTEP and IGST refund claims **Stage:** Shipment **Document:** Let Export Order **Issuer:** Customs **Purpose:** Customs clearance permitting goods to be exported **Stage:** Shipment **Document:** Bill of lading **Issuer:** Ocean carrier or its agent **Purpose:** Contract of carriage and title document for sea shipments **Stage:** Shipment **Document:** Airway bill **Issuer:** Airline or freight forwarder **Purpose:** Contract of carriage for air shipments; not a document of title **Stage:** Shipment **Document:** Certificate of origin **Issuer:** Authorised agencies such as chambers or the Export Inspection Council **Purpose:** Evidence of country of origin; preferential versions support FTA duty concessions **Stage:** Shipment **Document:** Marine cargo insurance certificate **Issuer:** Insurer **Purpose:** Cover for goods in transit, required under CIF and CIP terms **Stage:** Shipment **Document:** Bill of exchange or draft **Issuer:** Exporter **Purpose:** Demand for payment drawn on the buyer under collection or letter of credit **Stage:** Post-shipment **Document:** Bank realisation certificate (eBRC) **Issuer:** Authorised dealer bank, issued through DGFT **Purpose:** Proof that export proceeds were received; supports incentives and closure of the export transaction **Stage:** Post-shipment **Document:** Export invoice with GST details **Issuer:** Exporter **Purpose:** Tax invoice stating whether IGST was paid or the export is under LUT; the base of GSTR-1 export reporting **Stage:** Post-shipment **Document:** IGST refund and drawback credit **Issuer:** Customs, through the shipping bill **Purpose:** Refund of IGST paid on exports and duty drawback credited to the bank account **Stage:** Post-shipment **Notes:** Documents vary by commodity, destination and payment terms. Always follow the buyer's contract, the letter of credit conditions and current customs and DGFT notifications. ## Content **Intro:** First-time and growing exporters often lose days because one document is missing or inconsistent. This reference lists the documents that an Indian manufacturer normally prepares or obtains, who issues them and when they matter in the export cycle. **Sections:** #### How to use the table **Body:** Search by document name or filter by stage to see what you need before registration, before dispatch, at shipment and after shipment. Use it as a master checklist for each order and tick off documents as they are completed. Export the table to Excel to give your logistics team and customs broker a shared list. Then compare it with the letter of credit or the purchase order, because buyers often ask for extras such as legalised certificates. #### How the documents connect **Body:** The commercial invoice and packing list feed the shipping bill, which is filed on ICEGATE and becomes the anchor for customs clearance, duty drawback, RoDTEP and IGST refund. The bill of lading or airway bill proves shipment. The bank uses the invoice, transport document and any certificates to process payment, and after realisation of proceeds the bank enables the eBRC. The values, descriptions, HS codes and weights must agree across all of them. **Bullets:** - Invoice, packing list and shipping bill must match - Incoterms decide who arranges freight and insurance - LUT or IGST payment must be reflected in the invoice #### Common discrepancies **Body:** The most frequent problems are mismatched quantities or weights between invoice and packing list, wrong HS codes, missing Incoterms, and a shipping bill that does not reflect the invoice number. Letters of credit are strict: a minor difference in description or date can cause a discrepancy and delay payment. Standardise templates, maintain one master for item descriptions and HS codes, and check documents against the credit before sending them to the bank. #### ERP notes **Body:** Generate the commercial invoice, packing list and shipment data from the same sales order and delivery in your ERP so numbers cannot drift. Store the HS code, country of origin and unit of measure on the item master. Keep the shipping bill number, date and eBRC status against each invoice so finance can close open export receivables. **Cta:** If your export invoice, packing list and shipping bill data are keyed separately today, we can help generate them from a single ERP source and track eBRC realisation. **Faq:** #### Which documents are mandatory for every export? **Answer:** At minimum, an IEC, a commercial invoice, a packing list and a shipping bill, plus a transport document. Whether you need others, such as certificate of origin or inspection certificates, depends on the product, the destination and the buyer's contract. #### What is the difference between a shipping bill and a bill of lading? **Answer:** The shipping bill is the customs declaration filed by the exporter in India. The bill of lading is the carrier's contract of carriage and, for sea freight, a document of title. They serve different purposes and carry different reference numbers. #### What is an LUT and when is it needed? **Answer:** A Letter of Undertaking lets a registered exporter ship goods without paying IGST, instead of paying IGST and claiming a refund. It is filed on the GST portal for each financial year, and the invoice should refer to it. #### Why is the eBRC important? **Answer:** It confirms that export proceeds have been received through banking channels within the allowed period. It supports incentive claims and helps close the export transaction in your records. Track it per shipping bill so no receivable remains open. ## Search terms export documents list india, export documentation checklist india, documents required for export from india, shipping bill meaning, e-BRC export, certificate of origin india, export invoice packing list format, export documentation for manufacturers --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json