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India Export Documents Reference: What Each Document Is and Who Issues It

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.

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Document	Prepared or issued by	Purpose	Stage
Import Export Code (IEC)	DGFT	Mandatory 10 digit code for exporters and importers, needed for shipping bills and bank remittances	Registration
RCMC	Export Promotion Council or commodity board	Registration cum membership certificate to claim benefits under foreign trade policy	Registration
AD code registration	Exporter's authorised dealer bank, registered with customs	Links the bank branch to the exporter's shipping bills for remittance tracking	Registration
GST Letter of Undertaking (LUT)	Exporter, filed on the GST portal in Form RFD-11	Allows export of goods or services without paying IGST	Registration
Proforma invoice	Exporter	Quotation to the buyer used for order confirmation, letter of credit and advance payment	Pre-shipment
Purchase order or export contract	Overseas buyer	Records the agreed price, quantity, terms and Incoterms	Pre-shipment
Letter of credit	Buyer's bank	Bank payment undertaking that lists the documents required for payment	Pre-shipment
Pre-shipment inspection certificate	Buyer's agency, Export Inspection Council or third party	Confirms quality and quantity before dispatch where required	Pre-shipment
Fumigation certificate for wood packaging	Approved fumigation agency	Evidence that wooden pallets and crates are treated to ISPM 15	Pre-shipment
Phytosanitary certificate	Plant Quarantine authority	Required by many countries for plant products	Pre-shipment
Commercial invoice	Exporter	Primary billing and customs valuation document with Incoterms, HS code and value	Shipment
Packing list	Exporter	Lists packages, weights and contents for customs and the carrier	Shipment
Shipping bill	Exporter or customs broker, filed on ICEGATE	Customs declaration for export; the base for drawback, RoDTEP and IGST refund claims	Shipment
Let Export Order	Customs	Customs clearance permitting goods to be exported	Shipment
Bill of lading	Ocean carrier or its agent	Contract of carriage and title document for sea shipments	Shipment
Airway bill	Airline or freight forwarder	Contract of carriage for air shipments; not a document of title	Shipment
Certificate of origin	Authorised agencies such as chambers or the Export Inspection Council	Evidence of country of origin; preferential versions support FTA duty concessions	Shipment
Marine cargo insurance certificate	Insurer	Cover for goods in transit, required under CIF and CIP terms	Shipment
Bill of exchange or draft	Exporter	Demand for payment drawn on the buyer under collection or letter of credit	Post-shipment
Bank realisation certificate (eBRC)	Authorised dealer bank, issued through DGFT	Proof that export proceeds were received; supports incentives and closure of the export transaction	Post-shipment
Export invoice with GST details	Exporter	Tax invoice stating whether IGST was paid or the export is under LUT; the base of GSTR-1 export reporting	Post-shipment
IGST refund and drawback credit	Customs, through the shipping bill	Refund of IGST paid on exports and duty drawback credited to the bank account	Post-shipment

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.

Generate export documents from one ERP source

Optional: review how sales order and delivery data can feed invoice, packing list and shipment records.

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How to use the table

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

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.

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

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

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.

Frequently Asked Questions

Which documents are mandatory for every export?

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?

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?

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?

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.

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.

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