Complete Guide to Export Documentation

Documentation is the backbone of international trade. Every export shipment from India requires a precise set of documents that satisfy Indian Customs, the shipping line, banks handling your payment, and the importing country's authorities. Missing a single document can hold your container at port for days — costing you demurrage charges, late delivery penalties, and damaged buyer relationships.

This guide covers every document you need for a typical export shipment, who issues each one, how to obtain it, and the common errors that cause delays. Whether you're shipping spices to the UAE or machinery to Germany, the documentation framework is largely the same.

The Two Stages of Export Documentation

Export documentation falls into two phases:

Pre-shipment (before goods leave India):

• Commercial Invoice
• Packing List
• Shipping Bill (customs clearance)
• Certificate of Origin
• Inspection certificates (phytosanitary, quality, etc.)
• Letter of Credit (if applicable)

Post-shipment (after goods are loaded):

• Bill of Lading / Airway Bill
• Bank documents for payment collection
• Insurance Certificate
• Mate's Receipt (acknowledgment of goods loaded)

Document 1: Commercial Invoice

The commercial invoice is the most fundamental export document. It is a bill from the seller (you) to the buyer, and it serves as the basis for customs valuation, duty calculation, and payment processing.

Must include:

• Seller's name, address, IEC number, GSTIN
• Buyer's name, address, country
• Invoice number and date
• Description of goods (including HS code)
• Quantity, unit price, total value
• Currency (typically USD)
• Incoterms (FOB, CIF, etc.)
• Country of origin
• Payment terms
• Shipping marks and numbers

Critical rules:

• The description must match the HS code exactly. If your invoice says "cotton T-shirts" but the HS code is for "woven shirts," customs will raise a query.
• Unit prices must be consistent with prevailing market rates. Indian Customs flags invoices with unusually low values (potential undervaluation) or unusually high values (potential over-invoicing for IGST refund fraud).
• For LC-based payments, the commercial invoice must match the LC terms exactly — same product description, same quantity, same unit price.

Document 2: Packing List

The packing list details how the goods are packed and is used by customs, the shipping line, and the buyer's warehouse for handling and inspection.

Must include:

• Number of packages (cartons, bags, pallets, etc.)
• Gross weight and net weight of each package
• Dimensions of each package
• Description of contents per package
• Shipping marks (symbols/numbers painted on packages for identification)
• Total gross weight, net weight, and cubic measurement (CBM) of the shipment

Best practice: Number your cartons sequentially (1/50, 2/50... 50/50) and match each carton number to the packing list. This makes customs inspection faster — the officer can pick any random carton and verify it against your packing list.

Document 3: Shipping Bill

The Shipping Bill is India's primary customs clearance document. It is filed electronically through ICEGATE (Indian Customs Electronic Gateway) and is required for every export consignment.

Types of Shipping Bills:

• Free Shipping Bill (white): For goods that are not dutiable and not claiming incentives
• Dutiable Shipping Bill (yellow): For goods on which export duty is payable
• Drawback Shipping Bill (green): For goods claiming duty drawback
• DFIA/Advance Authorisation Shipping Bill: For exports under advance authorisation schemes

How to file:

1. Register on ICEGATE with your IEC number
2. File the Shipping Bill online with product details, HS code, value, buyer details, and port of loading
3. The Shipping Bill is processed by customs officers who may order a physical examination (Let Export Order) or pass it without examination (based on risk assessment)
4. Once the Let Export Order is issued, your goods can be loaded onto the vessel

Common issue: Mismatch between the Shipping Bill and the Commercial Invoice (different HS codes, different values, different quantities). This triggers a query and delays clearance by 1-3 days. Ensure both documents are prepared together and are consistent.

Document 4: Bill of Lading (B/L)

The Bill of Lading is issued by the shipping line and is the single most important document in international trade. It serves three functions simultaneously:

1. Receipt of goods: Confirms the shipping line has received your goods
2. Contract of carriage: Terms under which the goods will be transported
3. Document of title: Whoever holds the original B/L can claim the goods at the destination

Types:

• Shipped On Board B/L: Confirms goods are loaded on the vessel. This is what banks require.
• Received for Shipment B/L: Only confirms goods are received by the shipping line, not yet loaded. Banks may not accept this.
• Clean B/L: No adverse remarks about the condition of goods. Required by most LCs.
• Claused B/L: Contains remarks about damaged packaging or other issues. Likely to be rejected by the bank.

Key details on a B/L:

• Shipper (you), Consignee (buyer or "to order" for LC shipments)
• Notify party (buyer or their agent)
• Port of loading and port of discharge
• Vessel name and voyage number
• Container number and seal number
• Description of goods, number of packages, weight
• Freight terms (prepaid or collect)

Number of originals: B/Ls are issued in sets of 3 originals. Banks typically require a full set (3/3). Never send all 3 originals to the same party by the same courier — if lost, you cannot claim the goods at destination.

Document 5: Certificate of Origin (CoO)

The Certificate of Origin proves that your goods were manufactured or substantially processed in India. It is required by:

• The importing country's customs (to apply the correct tariff rate)
• Banks (for LC compliance)
• The buyer (for their import documentation)

Types:

• Non-Preferential CoO: General certificate confirming Indian origin. Issued by local Chambers of Commerce, FIEO, or Export Promotion Councils. Used when no FTA benefit is being claimed.
• Preferential CoO: Specific format required to claim reduced tariffs under an FTA or trade agreement:
  • CEPA CoO for UAE (India-UAE CEPA)
  • SAFTA CoO for South Asian countries
  • AIFTA CoO for ASEAN countries
  • GSP CoO (Form A) for countries offering GSP preferences

Cost: Rs 250-1,000 per certificate depending on the issuing authority.

Important: For preferential CoOs, your product must meet the Rules of Origin — typically 35-40% domestic value addition. If you're assembling imported components with minimal Indian processing, you may not qualify.

Document 6: Phytosanitary Certificate

Required for all plant-based agricultural exports (rice, spices, tea, fruits, vegetables, cotton, wood products). Certifies that the goods are free from pests and plant diseases.

Issued by: Plant Quarantine Division under the Directorate of Plant Protection, Quarantine and Storage (DPPQS), Ministry of Agriculture.

How to obtain:

1. Apply through the Plant Quarantine Information System (PQIS) online portal
2. An inspector visits the port/warehouse and examines/samples the goods
3. Certificate is issued within 1-2 working days after inspection

Not required for: Processed food products that are no longer in plant form (e.g., cooked food, canned goods, refined oil).

Document 7: Fumigation Certificate

Required by most importing countries for agricultural products and wood packaging materials. Certifies that the goods have been fumigated to eliminate pests.

Methods: Methyl bromide treatment or phosphine treatment (for stored grain products). Heat treatment is an alternative for wood packaging (ISPM-15 standard).

Issued by: Approved fumigation agencies at the port or at inland fumigation centres.

Wood packaging (ISPM-15): If your goods are shipped on wooden pallets or in wooden crates, the wood must be heat-treated or methyl bromide-treated and stamped with the ISPM-15 mark. This is a universal requirement enforced globally.

Document 8: Quality/Inspection Certificate

Many buyers and some importing countries require third-party quality inspection before shipment.

Common inspection agencies:

• SGS India
• Bureau Veritas
• Cotecna
• TUV SUD
• Intertek

When required:

• Buyer's purchase order specifies pre-shipment inspection
• LC terms require an inspection certificate
• Importing country mandates inspection (e.g., Nigeria, Algeria require pre-shipment inspection for many products)

Cost: Rs 15,000-50,000 per inspection depending on consignment size and product.

Document 9: Insurance Certificate

If your Incoterm is CIF (Cost, Insurance, Freight), you must provide marine cargo insurance covering the shipment from warehouse to destination port.

Minimum cover: 110% of CIF value (this is the standard under UCP 600 / ICC rules for LCs).

Providers: New India Assurance, Oriental Insurance, ICICI Lombard, HDFC ERGO — all offer marine cargo policies.

For FOB shipments: The buyer arranges insurance. However, even on FOB terms, consider taking "warehouse to port" insurance to cover your goods until they're loaded on the vessel.

Document 10: Letter of Credit (LC) Documents

If payment is via Letter of Credit, the bank requires a specific set of documents that must comply exactly with the LC terms. Under UCP 600 (the international rules governing LCs), banks check documents on their face — any discrepancy, however minor, can result in rejection.

Typical LC document requirements:

1. Commercial Invoice (signed, in specified number of copies)
2. Full set of clean, shipped-on-board Bills of Lading
3. Insurance Certificate (if CIF)
4. Certificate of Origin
5. Packing List
6. Inspection Certificate (if specified)
7. Phytosanitary Certificate (if specified)
8. Beneficiary Certificate (various declarations as specified in LC)

Critical rule: Every document must match the LC terms word for word. If the LC says "500 cartons of black pepper," your documents must say exactly "500 cartons of black pepper" — not "500 bags" or "black pepper powder" or "499 cartons." Discrepancies are the number one cause of LC payment delays.

Document Checklist by Product Type

Document	All Exports	Agricultural	Pharma	Textiles	Machinery
Commercial Invoice	Yes	Yes	Yes	Yes	Yes
Packing List	Yes	Yes	Yes	Yes	Yes
Shipping Bill	Yes	Yes	Yes	Yes	Yes
Bill of Lading	Yes	Yes	Yes	Yes	Yes
Certificate of Origin	Yes	Yes	Yes	Yes	Yes
Phytosanitary Certificate	—	Yes	—	—	—
Fumigation Certificate	—	Yes	—	—	—
Health/Veterinary Certificate	—	Some	—	—	—
FSSAI Licence Copy	—	Yes	—	—	—
Drug Controller Certificate	—	—	Yes	—	—
WHO GMP Certificate	—	—	Yes	—	—
Test/Analysis Report	—	Yes	Yes	Some	—
Inspection Certificate	Varies	Yes	—	Some	Some
Insurance Certificate	If CIF	If CIF	If CIF	If CIF	If CIF

Timeline — How Long Does Documentation Take?

Document	Typical Processing Time
Commercial Invoice	Same day (you prepare it)
Packing List	Same day (you prepare it)
Shipping Bill	1-3 days (depends on customs processing)
Certificate of Origin	1-2 days
Phytosanitary Certificate	1-3 days (after inspection)
Fumigation Certificate	1-2 days
Quality Inspection	2-5 days (schedule in advance)
Bill of Lading	1-3 days after vessel sailing
Total documentation cycle	7-14 working days

Best practice: Start documentation as soon as the order is confirmed. Don't wait until goods reach the port — by then it's too late to fix problems.

Common Documentation Mistakes

HS code mismatch across documents. The HS code on your Commercial Invoice, Shipping Bill, Certificate of Origin, and Packing List must all be identical. A mismatch triggers customs queries and delays.

LC discrepancies. Even a spelling error in the beneficiary name or a wrong date format can cause LC document rejection. Have your bank's trade finance team review documents before submission.

Missing signatures and stamps. Many documents require original signatures, company stamps, or notarisation. Digital copies may not be accepted by some banks or customs authorities.

Late documentation. All documents must be dated on or before the B/L date. A phytosanitary certificate dated after the B/L date implies the goods were shipped without inspection — an automatic rejection.

Not making enough copies. Banks typically need 3 sets. Customs needs 1 set. Buyer needs 1 set. Keep 2 sets for your records. Prepare 7-8 sets of all documents.

Key Takeaways

• Every export shipment requires 8-12 documents depending on the product and destination
• The Commercial Invoice, Packing List, Shipping Bill, and Bill of Lading are mandatory for all exports
• Agricultural products need additional phytosanitary and fumigation certificates
• For LC payments, every document must match the LC terms word-for-word — no discrepancies
• Start documentation as soon as the order is confirmed — the full cycle takes 7-14 working days
• Always use the same HS code across all documents — mismatches cause customs delays

Next Steps

1. Identify which documents you need based on your product type (use the checklist above)
2. Register on ICEGATE for electronic Shipping Bill filing if you haven't already
3. Find your HS code with the HS Code Finder — you'll need it on every document
4. Connect with a Customs House Agent (CHA) — they handle Shipping Bill filing, customs examination, and port logistics
5. Set up a document template folder — prepare standard templates for your Commercial Invoice, Packing List, and other recurring documents
6. Check country-specific requirements for your destination at USA, UAE, UK, or Saudi Arabia

Good documentation doesn't win you orders, but bad documentation will definitely lose them.