Which Documents Do You Need to Export Goods and Services from India?
- Author:
- Manoj Sharma
- Verified by:
- Editorial team
- Published:
- Last modified:
Short answer
The export documents list for goods from India starts with three mandatory documents. These are a bill of lading or airway bill (or a lorry, railway or postal receipt), a commercial invoice cum packing list, and a shipping bill or bill of export. Other documents depend on the goods, the buyer and how you are paid.
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| Exporters of goods from India. Service exporters, including freelancers, use a shorter set: export invoice, LUT if exporting without IGST, EDF and bank payment records | Para 2.06, Foreign Trade Policy 2023; section 50, Customs Act, 1962; Regulation 3, FEMA (Export and Import of Goods and Services) Regulations, 2026; CGST Rules 46 and 96A | EDF for goods at the time of export, deemed part of the shipping bill at EDI ports; LUT prior to export without IGST; EDF for services within 30 days from the end of the invoice month | Depends on the law broken. A FEMA contravention can attract a penalty up to three times the sum involved under section 13 | 8 Oct 2026 |
What are the mandatory documents for export of goods from India?
Three documents are mandatory for the export of goods from India under Para 2.06 of the Foreign Trade Policy 2023. Regulators can ask for more documents for restricted goods or in specific cases. An IEC is also needed for any export of goods unless you fall in an exempt category.
- Transport: A bill of lading, airway bill, lorry receipt, railway receipt or postal receipt, depending on how the goods travel (FTP 2023, Para 2.06(a)).
- Invoice: A commercial invoice cum packing list. The note to Para 2.06 says this export item follows CBIC circulars issued under the Customs Act, 1962, so check the format with your customs broker (FTP 2023, Para 2.06, note).
- Customs entry: A shipping bill, bill of export or postal bill of export (FTP 2023, Para 2.06(a)).
- Extra documents: For goods under restrictions, policy conditions or product-specific rules, the regulatory authority may notify additional documents (FTP 2023, Para 2.06(c)).
- Case requests: In specific cases, the authority may ask in writing or electronically for more documents or information (FTP 2023, Para 2.06(d)).
- IEC: No export of goods can be made without an Importer-Exporter Code unless specifically exempted. The IEC is the same as the entity's PAN (FTP 2023, Para 2.05).
These three documents are the base of every goods export. The rest of this page covers the tax, foreign exchange and buyer-side documents that sit around them. For the invoice itself, see export invoice format.
Which export documents does each type of exporter need?
The export documents you need depend on what you export and how it leaves India. Goods exporters need the three FTP documents for their mode of transport, while service exporters have no shipping bill and instead declare their exports on an EDF to the AD bank.
| Exporter type | Core documents | Why | Best for |
|---|---|---|---|
| Goods by sea or air | Bill of lading or airway bill, commercial invoice cum packing list, shipping bill | Shipping bill is the customs entry for goods exported in a vessel or aircraft (Customs Act, section 50(1)) | Manufacturers and merchant exporters using ports and airports |
| Goods by land | Lorry or railway receipt, commercial invoice cum packing list, bill of export | Goods exported by land are entered on a bill of export (Customs Act, section 50(1)) | Exporters to neighbouring countries by road or rail |
| Goods by post | Postal receipt, commercial invoice cum packing list, postal bill of export | Listed for postal exports in FTP 2023, Para 2.06(a) | Small sellers shipping parcels |
| Services, including freelancing | GST export invoice, LUT if exporting without IGST, EDF, bank payment records | Service exporters file an EDF within 30 days from the end of the invoice month (FEMA Regulation 3(2)) | Freelancers, agencies and consultants billing foreign clients |
| Restricted or regulated goods | Core documents plus any NOC or product-specific documents | Regulators may notify additional documents (FTP 2023, Para 2.06(c)) | Exporters of items with policy conditions |
| Goods sold under a trade agreement | Core documents plus a preferential certificate of origin | Tariff concessions are granted only when rules of origin are met (HBP, Para 2.91(a)) | Exporters whose buyers claim lower import duty |
How do you prepare export documents in the right order?
You prepare export documents in the order the law needs them: registrations first, then the invoice, then the customs entry and transport document, and finally the payment records. Each step below names the rule behind it.
- Get an IEC by filing the online application in ANF-2A on dgft.gov.in. You upload a cancelled cheque or bank certificate and address proof (HBP, Para 2.08). See how to apply for an IEC code.
- If you will export without paying IGST, file a Letter of Undertaking in Form GST RFD-11 prior to export (CGST Rule 96A(1)). See LUT filing on the GST portal.
- Issue the export invoice with the endorsement "SUPPLY MEANT FOR EXPORT ... ON PAYMENT OF INTEGRATED TAX" or "... UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", plus the recipient's name and address, delivery address and country of destination (CGST Rule 46, proviso).
- Prepare the commercial invoice cum packing list. The note to Para 2.06 says this export document follows CBIC circulars under the Customs Act, 1962, so confirm with your customs broker whether a combined or separate packing list suits the shipment (FTP 2023, Para 2.06, note).
- File the shipping bill or bill of export electronically on the customs automated system and sign the declaration that its contents are true (Customs Act, section 50(1) and (2)). At an EDI port, the EDF is deemed submitted as part of the shipping bill (FEMA Regulation 3(1)).
- Collect the transport document (bill of lading, airway bill, lorry, railway or postal receipt) from the carrier once the goods are handed over.
- If the buyer needs proof of origin, apply for a certificate of origin online through trade.gov.in to an authorised agency (HBP, Para 2.90(d)).
- Receive payment through your AD bank, which closes or updates the EDPMS entry when it credits your account (FEMA Regulation 4(2)).
- Generate the e-BRC on the DGFT website under Services, eBRC, once the bank has sent the inward remittance message (IRM). An e-BRC cannot be generated without an IRM (DGFT eBRC FAQs 10 and 29).
Which export documents does a freelancer or service exporter need?
A freelancer or other service exporter needs an export invoice, with the Rule 46 export details if GST-registered, an LUT if exporting without IGST, an EDF filed with the AD bank and the bank's payment records. There is no shipping bill or transport document for services.
- The EDF is due within 30 days from the end of the month in which the invoice was raised, and one EDF can cover all exports made in a month (FEMA Regulation 3(2)(a)).
- An exporter of services other than software may submit the EDF on or before the date of receipt of payment (FEMA Regulation 3(2)(b)).
- For export of services, an IEC is needed on the date of rendering services only if you want to claim benefits under the Foreign Trade Policy (FTP 2023, Para 2.05(a)). See do freelancers need an IEC code.
- For invoices up to Rs 10 lakh, the EDPMS entry may be closed on the exporter's declaration that payment has been realised (FEMA Regulation 4(2), proviso).
Which export documents are needed for goods sent by post?
Goods sent by post need a postal receipt, a commercial invoice cum packing list and a postal bill of export under Para 2.06 of the FTP. To claim FTP benefits on postal exports, the exporter submits a different set of documents in place of those for sea or air exports.
- For benefits, the exporter submits a bank certificate of export and realisation as in the e-BRC, the postal receipt and an invoice attested by Customs (HBP, Para 2.66).
- A traveller moving personal effects, accompanied or unaccompanied, is not treated as an exporter for the FEMA regulations (FEMA Regulation 3(1), second proviso).
Which optional export documents might a buyer or bank ask for?
A buyer or bank may ask for documents that the FTP does not list as mandatory, such as a certificate of origin, a quality certificate or a list of papers set by the bank's own policy. Ask for the list in writing before shipment.
- A non-preferential certificate of origin needs the invoice and packing list uploaded with the online application, and the fee is Rs 200 per certificate (HBP, Para 2.93(c)). See certificate of origin for exporters.
- Agencies authorised to grant quality certification are listed in Appendix 2I to the Handbook of Procedures (HBP, Para 2.75).
- Every AD bank must keep an internal policy that lists the documents, timelines and charges for each export process, and disclose its main features on its website (FEMA Regulation 19(1)(a) and 19(4)).
Which documents are on the full export documents checklist, and who issues each one?
The full export documents checklist has the three mandatory FTP documents, plus registrations, tax and foreign exchange forms, and payment proofs. Some come from you, some from a carrier or agency, and some from DGFT, Customs or your bank.
| Document | Issued or filed by | When it is needed | Best for |
|---|---|---|---|
| Importer-Exporter Code (IEC) | DGFT, online in ANF-2A (HBP, Para 2.08) | Before the first export of goods | All goods exporters; service exporters claiming FTP benefits |
| Letter of Undertaking (LUT) | Exporter, in Form GST RFD-11 (CGST Rule 96A) | Prior to export without IGST | GST-registered exporters of goods or services |
| Commercial invoice cum packing list | Exporter (FTP 2023, Para 2.06) | Every shipment | All goods exporters |
| GST export invoice | Exporter, with the Rule 46 endorsement (CGST Rule 46) | Every export supply by a registered person | GST-registered exporters, including freelancers |
| Shipping bill or bill of export | Exporter or customs broker, on the customs automated system (Customs Act, section 50) | Before clearance of goods | Goods exporters by sea, air or land |
| Bill of lading, airway bill, lorry, railway or postal receipt | Carrier or post office | When goods are handed over for transport | Goods exporters, by mode of transport |
| Export Declaration Form (EDF) | Exporter to the specified authority (FEMA Regulation 3) | Goods: at export. Services: within 30 days from the end of the invoice month | Service exporters and goods exporters at non-EDI ports |
| Certificate of origin | Authorised agency through trade.gov.in (HBP, Para 2.90) | When the buyer or importing country asks for it | Exporters to trade-agreement countries |
| RCMC | Export Promotion Council, on application in ANF 2C (HBP, Para 2.79) | Optional membership; valid five years (HBP, Para 2.81) | Exporters joining an EPC |
| e-BRC | DGFT, generated from the bank's IRM (DGFT eBRC FAQ 1) | After payment is received | Exporters proving realisation of export proceeds |
What happens if export documents are missing or wrong?
Missing or wrong export documents can stop goods at Customs, make an export taxable under GST and leave an open entry with your bank. The exact consequence depends on which law the document falls under.
- Customs: The exporter must ensure the accuracy and completeness of the shipping bill and the authenticity of supporting documents (Customs Act, section 50(3)). The proper officer may order clearance once satisfied that the goods are not prohibited and any duty and charges are paid (section 51).
- GST: Without an LUT or bond, exports cannot be made without paying IGST under Rule 96A. If service payment is not received in time, tax is due with interest (CGST Rule 96A(1)(b)).
- FEMA: If export proceeds stay unrealised beyond one year from the due date, further exports need full advance or an irrevocable letter of credit (FEMA Regulation 13).
- Penalty: A FEMA contravention can attract a penalty up to three times the sum involved, or up to Rs 2 lakh where the amount cannot be quantified (FEMA, section 13(1)).
- IEC: An IEC not updated online during April to June each year is deactivated until it is updated (FTP 2023, Para 2.05(d) and (e)).
Correct the document at its source: amend the invoice, ask your customs broker about shipping bill corrections, or ask the AD bank to extend the EDF deadline, which it may do on a reasoned request (FEMA Regulation 3(2)(c)). For open bank entries, see EDPMS closure.
What is the timeline for filing export documents?
The timeline for filing export documents runs from registration before the first export to payment records after the money arrives. Some dates are fixed by law, while others start from the invoice or shipment date.
| Trigger event | Due date | Filed where | Best for |
|---|---|---|---|
| Each year an IEC is held | Update or confirm IEC details during April to June (FTP 2023, Para 2.05(d)) | DGFT website | All IEC holders |
| Planned export without IGST | Prior to export (CGST Rule 96A(1)) | GST portal, Form GST RFD-11 | GST-registered exporters |
| Goods leave India | At the time of export (FEMA Regulation 3(1)) | Customs, shipping bill with EDF | Goods exporters |
| Service invoice raised | Within 30 days from the end of the invoice month (FEMA Regulation 3(2)) | AD bank (or STPI for software) | Freelancers and service exporters |
| Service EDF received by the bank | Bank enters it in EDPMS within five working days (FEMA Regulation 18(1)(b)) | AD bank | Checking your EDPMS status |
| Shipment date or invoice date | Realise payment within nine months, or twelve if invoiced or settled in rupees (FEMA Regulation 5(1)) | AD bank account | All exporters |
| Change in ownership, name or address | Tell the RCMC registering authority within one month (HBP, Para 2.82) | Export Promotion Council | RCMC holders |
What are the common mistakes in export documentation?
- Value mismatch: Showing different values or quantities on the invoice, packing list and shipping bill, which the exporter must keep accurate under section 50(3) of the Customs Act.
- Missing endorsement: Leaving out the Rule 46 export endorsement or the country of destination on the GST invoice.
- Late LUT: Shipping or invoicing without IGST before the LUT is filed, when Rule 96A requires it prior to export.
- Skipped EDF: Service exporters assuming no declaration is needed, when from 1 October 2026 an EDF is due within 30 days from the end of the invoice month.
- Stale IEC: Forgetting the yearly April to June IEC update, which leads to deactivation.
- Unchecked bank list: Not asking the AD bank for its own document list, which each bank must set out in its export policy.
How did we verify this?
Every rule, deadline and form on this page is linked to its official source, checked on the dates below.
- Foreign Trade Policy 2023, Chapter 2: General Provisions Regarding Imports and Exports (DGFT revised version v1.2.2), Para 2.05 (IEC, annual update, deactivation) and Para 2.06 (mandatory documents for export and import, note, clauses (c) and (d)) (checked 8 Oct 2026)
- Foreign Trade Policy 2023, Chapter 1: Legal Framework (DGFT revised version v1.2.2), Para 1.01, in force from 1 April 2023 until amended (checked 8 Oct 2026)
- Handbook of Procedures, Chapter 2 (DGFT, version dated 07/2026), Paras 2.07 (IEC exemptions), 2.08 (IEC application), 2.66 (export by post), 2.75 (quality certification), 2.79 to 2.82 (RCMC), 2.90, 2.91 and 2.93 (certificates of origin) (checked 8 Oct 2026)
- RBI Notification FEMA 23(R)/2026-RB: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (amended up to 22 September 2026), Regulations 3, 4(2), 5, 13, 18(1) and 19 (checked 8 Oct 2026)
- Customs Act, 1962 (CBIC tax information portal), Section 50 (entry of goods for exportation) and section 51 (clearance) (checked 8 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 46 (Tax invoice), Proviso on export endorsement and recipient, delivery address and country of destination (checked 8 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 96A (Export under bond or Letter of Undertaking), Sub-rules (1)(a), (1)(b) and (3) (checked 8 Oct 2026)
- DGFT FAQs on Self-Generation of eBRC, Version 1.0, March 2024, FAQs 1, 10 and 29 (checked 8 Oct 2026)
- Foreign Exchange Management Act, 1999 (as amended, IFSCA copy), Section 13(1), penalties (checked 8 Oct 2026)
Frequently asked questions
Is a packing list separate from the commercial invoice in the export documents list?
It depends on the CBIC rules. Para 2.06 of the Foreign Trade Policy 2023 lists a commercial invoice cum packing list as one mandatory export document, and its note says this item follows CBIC circulars under the Customs Act, 1962. Ask your customs broker whether a combined or separate packing list suits the shipment.
Do freelancers need a shipping bill to export services?
No. A shipping bill is the customs entry for goods exported in a vessel or aircraft under section 50 of the Customs Act. Freelancers export services, so they declare the export on an EDF to their AD bank within 30 days from the end of the invoice month instead.
Is a certificate of origin a mandatory export document from India?
A certificate of origin is not one of the three documents listed as mandatory in Para 2.06 of the FTP 2023. It is needed when the buyer or importing country asks for proof of origin, for example to claim lower duty under a trade agreement. It is issued through trade.gov.in.
Is an RCMC required to export goods from India?
The Handbook of Procedures says an exporter may apply to an Export Promotion Council in ANF 2C and receive an RCMC on admission. It is not one of the three mandatory export documents in Para 2.06. An RCMC is valid for five years, ending 31 March of the licensing year.
Can an IEC be skipped when exporting goods from India?
Only in exempted cases. Para 2.07 of the Handbook of Procedures exempts categories such as government departments, people exporting goods for personal use not connected with trade, and small consignments to Nepal, Bhutan and Myanmar border areas within value limits. Most commercial goods exporters need an IEC.
How long should an exporter keep export documents like invoices and shipping bills?
The FTP 2023 and the FEMA export regulations reviewed for this page do not set a single retention period for all export documents. GST, income tax and bank rules each have their own record rules. Keep every document at least until the export is realised and closed, and check other periods with your accountant.
Does an e-BRC replace the shipping bill or invoice in export documentation?
No. An e-BRC is an electronic Bank Realisation Certificate issued by DGFT to confirm that payment was received against an export. It is generated after payment, from the bank's inward remittance message, and is kept alongside the invoice and shipping bill as proof of realisation.