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Export From India: Complete Guide to Essential Export Documents

Devesh Thakur
export from india essential documents for export by cadeveshthakur

export from india essential documents for export by cadeveshthakur

EXPORT FROM INDIA – ESSENTIAL EXPORT DOCUMENTS (MILESTONE 2 OF EXPORT ROADMAP)

By CA Devesh Thakur | Presented by EtaxSave

DOWNLOAD PDF – MILESTONE 2

India’s export ecosystem is expanding at an unprecedented pace. With the Government promoting Make in India, Atmanirbhar Bharat, and Districts as Export Hubs, thousands of entrepreneurs, manufacturers, traders, and service providers are stepping into international markets for the very first time.

However, in my professional experience as a Chartered Accountant and Export Consultant, I have observed that documentation mistakes are the single biggest reason for export failures, payment delays, and customs penalties.

That is why Milestone 2 of the Export Roadmap is dedicated entirely to Essential Export Documents — the legal backbone of every successful export transaction.

This guide is written not for theory, but for real exporters, real shipments, and real results.

✅ Why Export Documentation Is the Backbone of International Trade

Every export transaction has four core stakeholders:

  1. Exporter
  2. Importer
  3. Customs Authorities
  4. Banks

Each stakeholder relies on documents as legal proof of:

Incorrect documentation can result in:

Hence, document accuracy is more important than product quality in international trade.

✅ 1. Commercial Invoice cum Packing List – The Foundation Document

The Commercial Invoice cum Packing List is the single most important export document. It reflects both the financial value of goods and the physical details of the shipment.

✅ Commercial Invoice Includes:

✅ Packing List Includes:

Today, customs allows combined issuance as “Invoice-Cum-Packing List”, which simplifies compliance.

✅ 2. Shipping Bill – The Legal Passport of Export

The Shipping Bill is the most critical legal document for export clearance. Without a Shipping Bill, customs will not permit goods to leave India.

✅ Filed Through:

ICEGATE (Indian Customs Electronic Gateway)

✅ Purpose of Shipping Bill:

✅ Types of Shipping Bills:

Every shipping bill undergoes customs verification, examination (if required), and Let Export Order (LEO) before goods move out.

✅ 3. Bill of Lading (BL) / Airway Bill (AWB)

This is the transport document issued by the carrier.

Mode of TransportDocument
SeaBill of Lading (BL)
AirAirway Bill (AWB)

✅ Functions of BL/AWB:

  1. Proof that goods have been shipped
  2. Contract between exporter and carrier
  3. Title document to claim goods

The importer requires BL/AWB to:

Without this document, goods cannot be released at destination.

✅ 4. Certificate of Origin (COO)

The Certificate of Origin certifies the manufacturing nationality of goods.

It confirms that the goods:

✅ Issued By:

COO significantly:

✅ 5. Letter of Credit (LC) – Bank-Backed Payment Security

An LC is a bank guarantee of payment issued by the importer’s bank in favor of the exporter.

✅ Why LC Is Crucial:

✅ Common Types:

Under LC, banks pay the exporter upon correct submission of documents, irrespective of buyer’s future intention.

✅ 6. Bill of Exchange – Legal Payment Instruction

A Bill of Exchange (BOE) is a written financial instrument by which:

✅ Two Types:

BOE enables:

✅ 7. Inspection Certificate – Quality Compliance Proof

Many product categories require pre-shipment inspection before export. This ensures:

✅ Inspection Is Mandatory For:

Buyers often appoint third-party inspection agencies to issue this certificate.

✅ 8. Phytosanitary Certificate – Mandatory for Agricultural Exports

For exports of:

A Phytosanitary Certificate is compulsory.

✅ Issued By:

Plant Quarantine Authority of India

✅ Confirms:

🚫 Agricultural exports cannot legally clear customs without this certificate.

✅ Why Milestone 2 Is the Backbone of Export Success

These documents determine:

In international trade, documentation is business survival.

✅ TABULAR SUMMARY – FULL FORM VS SHORT FORM

Short FormFull Form
IECImporter Exporter Code
BLBill of Lading
AWBAirway Bill
COOCertificate of Origin
LCLetter of Credit
BOEBill of Exchange
HS CodeHarmonized System Code
ICEGATEIndian Customs Electronic Gateway
EDIElectronic Data Interchange
FTAFree Trade Agreement
Phyto CertificatePhytosanitary Certificate
LEOLet Export Order
FOBFree on Board
CIFCost, Insurance & Freight

✅ EtaxSave’s Mission in Export Education

At EtaxSave, our mission is to:

This Export Roadmap is designed as a step-by-step, zero-confusion system for Indian businesses.

EXPORT ROADMAP (MILESTONE 1)

EXPORT ROADMAP (MILESTONE 3)

EXPORT ROADMAP (MILESTONE 4)

EXPORT ROADMAP (MILESTONE 5)

EXPORT ROADMAP (MILESTONE 6)

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