Export documents from India: the complete checklist

The core commercial set

The commercial invoice and packing list are the foundation of every export. The invoice states the parties, the goods, the value, the currency and the Incoterm. The packing list states how the goods are physically packed — number of cartons, dimensions, gross and net weight.

These two must agree with each other exactly, and both must agree with the purchase order. Where they disagree is where customs queries begin.

The transport document

A bill of lading for sea freight, or an airway bill for air. This is issued by the carrier and evidences the contract of carriage. An original negotiable bill of lading is also a document of title, which is why it matters enormously under a letter of credit.

Always check the draft before it is released. Once an original bill of lading is issued, amendments cost money and time, and under an LC a discrepancy can mean non-payment.

Statutory and regulatory documents

The shipping bill is filed with Indian customs and is the primary export declaration. You will also need your IEC code and GST registration.

Depending on the commodity and the destination, add a certificate of origin, a phytosanitary certificate for plant products, a health certificate for food, a fumigation certificate where timber packaging is used, and an MSDS with dangerous goods declaration for regulated chemicals.

Payment-related documents

Under a letter of credit, the documents are the transaction. Banks pay against documents that comply strictly with the LC terms, not against goods that arrived safely.

Read the LC before production starts, not before shipment. Latest shipment date, presentation period, exact description wording and required certificates all have to be achievable, and an LC that requires a document you cannot obtain needs amending early.

The three mismatches that cause most delays

First, description mismatch — the invoice describes the goods one way and the shipping bill another. Second, weight mismatch — the packing list and the verified gross mass declaration disagree. Third, value mismatch — the invoice value does not reconcile to the purchase order or the LC.

All three are avoidable with a reconciliation before filing. That reconciliation is exactly what we do on every file, because it takes twenty minutes and saves days of demurrage.