An export documentation checklist helps you confirm, before goods leave your premises, that every document Customs, your carrier, your bank and your buyer will ask for is ready, correct and consistent. India's Foreign Trade Policy (FTP) 2023 names three mandatory documents for exporting goods. Everything else depends on what you ship, where it is going, what your contract says and how you are being paid.
This guide separates the core set from conditional documents, explains what each one does, shows which details to cross-check, and ends with a checklist you can use for every shipment. It is based on official sources checked in October 2026.
Your IEC applies to every export of goods unless you are specifically exempt. Under the Foreign Trade Policy (FTP), an RCMC is required when you apply for certain FTP authorisations or for other benefits or concessions under the FTP, unless you are specifically exempted. Check the RCMC entry below, and the latest official DGFT notifications, for any exemption.
FTP 2023 para 2.06(a) lists the mandatory documents for exporting goods from India:
| Core document | What it does | Usually issued or prepared by |
|---|---|---|
| Transport document: bill of lading, airway bill, lorry receipt, railway receipt or postal receipt | Records the carrier's receipt of the goods for carriage | The shipping line, airline, road or rail carrier, or postal service |
| Commercial invoice cum packing list | Shows the value of the goods and how they are packed | The exporter |
| Shipping bill, bill of export or postal bill of export | The customs declaration that enters the goods for export | The exporter, or a customs broker on the exporter's behalf |
The FTP accepts any of these transport documents, depending on how the goods travel: a bill of lading for sea cargo, an airway bill for air cargo, a lorry or railway receipt for road or rail, and a postal receipt for goods sent by post. Before the final version is issued, check the draft against your invoice and your buyer's instructions, especially the consignee and notify-party details.
The Central Board of Indirect Taxes and Customs (CBIC, then CBEC) explained in Circular No. 01/15-Customs, dated 12 January 2015, why Customs needs both sets of information: the invoice evidences the value of the goods, and the packing list helps Customs examine them. In Circular No. 01/15-Customs, CBEC said Customs should not insist on a separate packing list where a combined commercial invoice cum packing list carries the packing-list details, such as marks and numbers. A separate packing list would also be accepted. Confirm with your customs broker that your port still follows this.
A combined document only works if it is complete. If your merged invoice leaves out description of goods, marks and numbers, quantity, gross and net weight, number of packages or package types, it is no longer doing the job of a packing list.
Under section 50 of the Customs Act, 1962, an exporter enters goods for export by presenting a shipping bill (for goods leaving by vessel or aircraft) or a bill of export (for goods leaving by land), electronically on the customs automated system. Where electronic filing is not feasible, the Principal Commissioner of Customs or Commissioner of Customs may allow an entry to be presented in another manner. The exporter self-assesses any duty payable (section 17). If the proper officer is satisfied that the goods are not prohibited and the exporter has paid any assessed duty and charges payable (the Act also allows deferred payment for classes of exporters notified by the Central Government), the officer may make an order permitting the goods to be cleared and loaded for export (section 51). The order may also be made electronically on the basis of risk evaluation. It is often referred to as the "Let Export" order.
Section 50(2) requires the exporter to declare that the contents of the shipping bill or bill of export are true. Section 50(3) makes the exporter who presents it responsible for the accuracy and completeness of its information, the authenticity and validity of supporting documents, and compliance with restrictions or prohibitions on the goods. If a customs broker files for you, review the shipping bill data before it is submitted.
The FTP itself allows for more documents than the core three. Under para 2.06(c), where goods are subject to restrictions, policy conditions, a no-objection certificate (NOC) or product-specific compliance under any law, the regulatory authority concerned may notify additional documents. Under para 2.06(d), an authority may also ask for additional documents or information in a specific case.
The Agricultural and Processed Food Products Export Development Authority (APEDA) makes the same practical point on its Export Documentation page: which documents are used in a given export depends on the requirements of both India and the importing country.
| Document | When it may be required | Where to check |
|---|---|---|
| Export authorisation (licence) | When your goods are "Restricted" for export under Schedule 2 of ITC(HS), India's export-import classification (FTP paras 2.01 and 2.08) | The export policy for your ITC(HS) code, published by DGFT |
| Product-specific certificates, permits or NOCs | When a regulator has notified them for your goods (FTP para 2.06(c)) | The regulator for your product and your customs broker |
| Certificate of origin | When the buyer or importing country asks for proof of origin, or when the buyer wants to claim lower duty under a trade agreement | Agencies authorised by DGFT (FTP para 2.62); DGFT's eCoO 2.0 platform |
| Phytosanitary certificate | For plants and plant products, according to the importing country's requirements | Plant Quarantine Stations of the Directorate of Plant Protection, Quarantine & Storage |
| Inspection or quality certificate | When the contract, letter of credit or importing country calls for pre-shipment inspection; Indian product-specific requirements may also apply under the row above | The agency named in your contract or letter of credit |
| Insurance certificate | When your sales contract makes you responsible for insuring the goods | Your insurer |
| Consular invoice | Only where the importing country asks for one | Your buyer and the importing country's embassy or consulate |
| Documents named in a letter of credit | When you are paid under a letter of credit | The letter of credit text and your bank |
Ask your buyer to confirm in writing which documents they need, in what form and how many originals, before you book the shipment. Do not assume one shipment's list applies to the next one, especially for a new product or destination.
FTP para 2.62 states that certificates of origin for exports from India can only be issued by agencies authorised by DGFT. It also requires IEC holders to use the same invoice numbers in a certificate of origin and the corresponding shipping bill, so that the two can be verified automatically. If your invoice number changes after you apply for a certificate, sort this out before shipping.
The FTP has specific naming rules when more than one business is involved:
e-SANCHIT is the facility on ICEGATE, the Indian Customs online portal, for uploading supporting documents electronically. CBIC Circular No. 29/2018-Customs introduced the facility for exports on a pilot basis, at the Air Cargo Complex, New Delhi and Chennai Customs House. The circular describes uploading digitally signed supporting documents on ICEGATE. Where a document is provided after the shipping bill number has been generated, it is uploaded first, an Image Reference Number (IRN) is obtained, and the document is linked to the shipping bill by submitting an amendment at the Service Centre. The circular states that Customs officers can access the uploaded documents while viewing or assessing the shipping bill.
In the context of imports, ICEGATE's eSANCHIT FAQs and its process guide for participating government agencies say that other supporting documents depend on the commodity, any notification claimed and the requirements of participating government agencies. Exporters should confirm the documents required for their specific shipment with their customs broker. The FAQs state that only PDF files are accepted and that size limits vary by document type; check the latest official ICEGATE guidance for the applicable limits before uploading.
If a customs broker files for you, agree in advance who uploads which document, and check that the uploaded versions are your final ones.
Most document problems are not missing documents but mismatched details. Before filing the shipping bill, put your documents side by side and compare these points:
| Detail | Compare across |
|---|---|
| Exporter, consignee and notify-party names and addresses | Invoice, packing list, transport document, shipping bill, certificate of origin |
| Invoice number and date | Invoice, shipping bill, certificate of origin (the FTP requires matching invoice numbers on the last two) |
| Description of goods and ITC(HS) / HS code | Invoice, shipping bill, certificate of origin, product certificates |
| Quantity, number of packages, marks and numbers | Packing list, transport document, shipping bill |
| Gross and net weight | Packing list, transport document, shipping bill |
| Value, currency and delivery terms | Invoice, shipping bill, sales contract or letter of credit, insurance certificate |
| Port of loading, port of discharge and final destination | Transport document, shipping bill, invoice |
| Manufacturer and exporter names (merchant or third-party exports) | Invoice, shipping bill, transport document |
When something changes late, such as the quantity, the buyer's address or the vessel, update every document that carries that detail, not only the one in front of you.
These are practical recommendations, not legal requirements:
FTP 2023 para 2.06(a) lists three: a transport document (bill of lading, airway bill, lorry receipt, railway receipt or postal receipt), a commercial invoice cum packing list, and a shipping bill, bill of export or postal bill of export. Regulators can notify additional documents for particular goods and can ask for more in specific cases.
Yes. CBIC Circular No. 01/15-Customs said a commercial invoice cum packing list is sufficient for Customs if it includes the packing-list details, such as marks and numbers. A separate packing list is also acceptable if you prefer to provide one. Confirm with your customs broker that your port still follows this.
No. It is not one of the three core documents in FTP para 2.06(a). You may need one when your buyer or the importing country asks for proof of origin, or when the buyer wants to claim preferential duty under a trade agreement. Under FTP para 2.62, certificates of origin can only be issued by agencies authorised by DGFT. FTP para 2.63 also provides for exporters to self-certify a statement on origin for the European Union's Generalised System of Preferences (GSP) under its REX system. Commission Implementing Regulation (EU) 2025/1909 suspended GSP preferences for goods originating in India in certain product sections from 1 January 2026. Regulation (EU) 2026/1395 applies from 1 January 2027 and changes the EU GSP legal framework. The effect of these changes on a particular product and shipment must be checked against the applicable EU rules. Before preparing a REX statement, confirm with your buyer or customs broker whether the product and shipment qualify and which proof of origin is required.
e-SANCHIT is ICEGATE's facility for uploading supporting documents as digitally signed PDFs. CBIC Circular No. 29/2018-Customs, which described an export pilot, refers to linking an uploaded document to the shipping bill and to Customs officers accessing uploaded documents while viewing or assessing the shipping bill. Check current ICEGATE guidance for your shipment.
Plant Quarantine Stations under the Directorate of Plant Protection, Quarantine & Storage inspect plants and plant products meant for export and issue phytosanitary certificates according to the importing country's requirements.
This checklist is general guidance based on official sources checked in October 2026. It is not legal, tax or customs advice. Export document requirements depend on the goods, the destination, the sales contract and the rules in force at the time of export, and they change. Confirm the requirements for a specific shipment with your customs broker, export promotion council or the authority concerned. You can read the policy text in Chapter 2 of the Foreign Trade Policy 2023 on the DGFT website. Consolidated copies of Chapter 2 of the FTP may not reflect later amendments. Check the date of any consolidated copy, and the latest official DGFT notifications and applicable FTP provisions, before relying on it.
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