Introduction
I remember the first time I stood at the port of Kolkata with a consignment ready to ship and my CHA handed me a list of documents I had never heard of. Shipping Bill, Bill of Lading, Certificate of Origin, Phytosanitary Certificate, ARE-1 Form, LUT Acknowledgement — it felt like a wall of paperwork designed specifically to stop goods from leaving the country.
Three years and hundreds of shipments later, I can tell you that export documentation is not complicated once you understand what each document does and why it exists. Every document serves a specific, logical purpose — for customs clearance, for the buyer to take delivery, for the bank to process payment, for the government to track foreign exchange, or for the destination country to confirm your goods meet their standards.
This guide is the master checklist I use before every shipment. I have organised it by category — commercial documents, transport documents, customs documents, payment documents, regulatory documents, and GST documents — so you know exactly which pile each document belongs to, who issues it, and when you need it in the shipment process.
No shipment should leave India without the documents in this list being verified. One missing document can cause your goods to sit at a port for weeks, your payment to be blocked, or your GST refund to be stalled for months. Read this once carefully. Then use it as a checklist before every export.
Why Export Documentation Matters So Much
Before we go through the documents, let me explain why documentation errors are so costly in export trade — because understanding the stakes makes you take it more seriously than a simple checklist item.
When you export goods from India, your shipment crosses at least two sets of customs authorities: Indian customs at the origin port, and the destination country's customs at the delivery end. Each requires specific documentation to allow your goods to move legally. If a document is missing, wrong, or inconsistent with another document, either customs authority can hold your shipment, require re-documentation, or in severe cases confiscate and destroy the goods.
Beyond customs, your bank needs specific documents to process your export payment under FEMA (Foreign Exchange Management Act). Your bank is legally required to verify that export proceeds correspond to actual exports — and the documents are the proof. If you cannot produce them, the bank cannot process your foreign inward remittance as an export payment.
Finally, your entire GST refund and export incentive claim chain — RoDTEP, Duty Drawback, IGST refund — runs on the backbone of your Shipping Bill data. If your Shipping Bill is wrong, your refunds are wrong.
Get documentation right. Every time. No exceptions.
Category 1: Commercial Documents
These are the core trade documents that define the commercial transaction between you and your buyer. They are produced by you (the exporter) and shared with the buyer, the bank, and customs.
1. Proforma Invoice
What it is: A price quotation in invoice format, issued before the order is confirmed. It is not a billing document — it is your offer to the buyer.
Who issues it: You (the exporter).
When it is used: When a buyer requests a price quote; when the buyer needs it to open a Letter of Credit at their bank; when the buyer needs it to apply for an import licence in their country; when you are sending samples that need a customs value declaration.
Key contents: Your company details and IEC, buyer's details, product description with HS code, quantity, unit price, total value, currency, Incoterms (e.g., FOB JNPT Incoterms 2020), payment terms, delivery timeline, and validity period of the quote.
Is it a GST tax invoice? No. A Proforma Invoice is not a GST-compliant tax invoice and does not create any tax liability. Do not include GST amounts on a Proforma Invoice.
Common mistake: Using the Proforma Invoice price and the Commercial Invoice price inconsistently. If you quote USD 10/kg on the Proforma and invoice at USD 9.50/kg on the Commercial Invoice, the buyer's LC may have discrepancies that block payment. Be consistent.
2. Commercial Invoice (Tax Invoice)
What it is: The final, legally binding billing document issued at the time of or after shipment. This is the most important commercial document in any export transaction.
Who issues it: You (the exporter).
When it is used: For customs clearance (Shipping Bill filing requires it), for bank document submission (especially under LC), for the buyer's import customs clearance, and for all export incentive claims.
Mandatory fields under GST and international practice:
- Invoice number (sequential, unique within the financial year, maximum 16 characters)
- Invoice date
- Your legal name, address, GSTIN, and IEC
- Buyer's name, address, and country
- Buyer's tax/VAT number (if required by their country)
- Purchase Order or LC reference number
- Port of loading and port of discharge
- Incoterms with port name (e.g., "FOB JNPT Incoterms 2020")
- Product description (specific and accurate — must match HS code)
- ITC-HS Code (8-digit)
- Country of origin (India)
- Quantity with unit of measurement
- Unit price and total value in agreed foreign currency
- Total invoice value in words and figures
- Payment terms
- Bank details (for T/T payment)
- GST declaration: "Supply Meant for Export Under LUT Without Payment of IGST. LUT ARN: [Your ARN]" (or IGST amount if paying IGST)
How many copies: Typically original + 3 copies for standard shipments. Under LC, the number of originals specified in the LC (commonly "3/3 originals and 2 copies").
Common mistake: Invoice value on the Commercial Invoice does not match the FOB value declared on the Shipping Bill. Even small differences trigger customs queries. Always align these figures before shipment.
3. Packing List
What it is: A detailed itemised breakdown of every package in the shipment — its contents, weight, dimensions, and markings.
Who issues it: You (the exporter).
Why it matters: Customs at both ends use the packing list to verify that the physical goods match the invoice. Airlines and shipping lines use it for cargo booking and stowage planning. Insurance claims use it to establish the extent of loss. Your CHA needs it to complete the Shipping Bill.
Mandatory fields:
- Your name and address
- Consignee name and address
- Invoice number and date reference
- Package numbers (Carton 1, Carton 2... or Pallet 1, Pallet 2...)
- Contents per package (product description, quantity)
- Net weight per package and total net weight
- Gross weight per package and total gross weight
- Dimensions of each package (L × W × H in cm)
- Total number of packages
- Shipping marks (marks and numbers printed on the packages)
- HS Code (recommended — some countries require it)
Critical rule: The total quantity, net weight, and gross weight on the Packing List must match what is on the Commercial Invoice and what your CHA enters on the Shipping Bill. Any inconsistency between these three documents will cause customs queries.
Common mistake: Forgetting to update the packing list when the final shipment quantity changes after the Proforma Invoice was issued. Always prepare the Packing List based on the actual shipped quantity, not the originally ordered quantity.
Category 2: Transport Documents
These are issued by the carrier — the shipping line or airline — as evidence of receipt of goods and as the contract of carriage.
4. Bill of Lading (B/L) — For Sea Freight
What it is: A document issued by the shipping line that simultaneously serves as (a) a receipt confirming the carrier has received the goods, (b) a contract of carriage defining the terms under which goods are transported, and (c) a document of title — meaning the holder of the original B/L has the legal right to take delivery of the goods at the destination.
Who issues it: The shipping line (or your freight forwarder as NVOCC).
Types of B/L you will encounter:
- Original B/L: Three paper originals issued (typically). The buyer needs one original to take delivery at the destination port. Used in LC transactions where document control is critical.
- Telex Release / Express Release: An electronic instruction from the shipping line to their destination agent to release goods without requiring physical B/L presentation. Faster and simpler. Used for trusted buyer relationships and advance payment (T/T) transactions.
- Sea Waybill: A non-negotiable transport document. Not a document of title. Consignee takes delivery by identity proof only. Faster and easier but cannot be used in traditional LC transactions.
- To Order B/L: Consigned "to the order of" the shipper or a bank. Fully negotiable — can be transferred by endorsement. Standard for LC transactions.
Key fields to verify when you receive your B/L:
- Shipper name matches your company name exactly
- Consignee field matches your LC instructions (often "To the Order of [Issuing Bank]" for LC shipments)
- Notify party is correct
- Port of loading and port of discharge are correct
- Vessel name and voyage number are correct
- Container number and seal number are present
- Description of goods matches your invoice (broadly — not word for word, but should be consistent)
- Number of packages and gross weight match your packing list
- Freight terms (Prepaid or Collect) are as per your Incoterms agreement
- On-board notation is present — most LCs require an "on-board" B/L confirming goods are physically on the vessel, not just received at the terminal
Common mistake: Accepting a "Received for Shipment" B/L when your LC requires an "On Board" B/L. These are different. A Received for Shipment B/L only says the goods arrived at the terminal. An On Board B/L says they are loaded on the specific vessel. Always check before the vessel departs — getting a B/L amended or re-issued after the fact is time-consuming and sometimes impossible.
5. Airway Bill (AWB) — For Air Freight
What it is: The transport document for air freight, issued by the airline or air freight forwarder. Unlike the B/L, an AWB is non-negotiable — it is not a document of title. The consignee named on the AWB can take delivery by presenting their identity, without surrendering an original document.
Key difference from B/L: Because the AWB is not a document of title, the seller has less control over goods once they are shipped by air. For LC transactions involving air freight, the LC typically requires the AWB to be consigned directly to the issuing bank — the bank then releases it to the buyer after payment.
AWB number: The AWB number (11-digit format: airline code + 8 digits + check digit) is your tracking number for the air shipment. Share it with your buyer as soon as you receive it.
6. Lorry Receipt / Truck Receipt — For Inland Transport
What it is: Issued by the road transporter when goods are moved from your factory or warehouse to the port or ICD. This is your evidence of inland transport and is required for claiming inland transit insurance if goods are damaged during road transport to the port.
Not always required for international customs purposes but essential for inland insurance claims and for your own records.
Category 3: Customs and Regulatory Documents
These are the documents that interact with Indian customs and the destination country's import authorities.
7. Shipping Bill
What it is: The primary export customs clearance document for India. Filed electronically on ICEGATE (Indian Customs EDI Gateway) by your CHA. It is the document that legally permits your goods to leave India.
Who files it: Your CHA, based on details you provide (Commercial Invoice, Packing List, product-specific documents).
Types of Shipping Bill — and why it matters which one you file:
- Free Shipping Bill: For goods with no export duty and no incentive claim. Simplest type.
- Dutiable Shipping Bill: For goods that attract export duty (iron ore, certain hides, etc.).
- Drawback Shipping Bill: For claiming Duty Drawback on the export. Your CHA must specifically select this type — you cannot add Drawback to a Free Shipping Bill after submission.
- RoDTEP + Drawback Shipping Bill: For claiming both RoDTEP and Duty Drawback simultaneously. Again, must be selected at filing — cannot be added retrospectively.
- Ex-Bond Shipping Bill: For goods being exported from a customs bonded warehouse.
Critical instruction to your CHA: Before every shipment, explicitly tell your CHA: "Please file a RoDTEP + Drawback Shipping Bill" (assuming your product is eligible for both). Never assume your CHA will do this automatically — confirm it every time, and verify the Shipping Bill type before the shipment is cleared.
Shipping Bill number: After the Shipping Bill is filed and cleared, your CHA will give you the SB number (Shipping Bill number) and date. This number is critical — you will enter it in GSTR-1 Table 6A for GST refund processing. Copy it carefully. One wrong digit blocks your IGST refund.
8. Export General Manifest (EGM)
What it is: The document filed by the shipping line or airline on ICEGATE after the vessel or aircraft departs, confirming that the specific container or cargo was actually on board and has physically left India.
Who files it: The shipping line or airline — not you, and not your CHA. It is their responsibility.
Why it matters for you: The EGM is the trigger for your IGST refund and Duty Drawback processing. The government will not process either until EGM confirms your goods left India. If your refund is stuck and your Shipping Bill and GSTR-1 are both correct, the likely culprit is a missing or delayed EGM.
How to check EGM status: Log in to ICEGATE → Services → Shipping Bill Status → Enter your Shipping Bill details. The EGM status will be displayed. If EGM is not filed within 7–10 days of vessel departure, follow up urgently with your CHA — they must contact the shipping line to file it.
9. Certificate of Origin (COO)
What it is: A document certifying that the goods being exported were produced, manufactured, or substantially processed in India.
Why importing countries require it: To determine the correct customs classification, to verify that any trade agreement preferential rate is legitimately applicable, and as a general trade compliance requirement.
Types of Certificate of Origin — and when to use each:
- Non-Preferential COO: General-purpose document confirming Indian origin. Does not entitle the buyer to any special duty rate — just proves origin. Issued by FIEO, Export Promotion Councils, or Chambers of Commerce (FICCI, CII, local chambers). Use when the destination country requires proof of origin but India has no FTA with that country providing preferential rates.
- GSP Form A (Preferential COO): For exports to countries that offer India preferential duty under their GSP (Generalised System of Preferences) — EU, Japan, Canada, Norway, Switzerland. Entitles the buyer to lower import duty. Issued by Export Inspection Council (EIC), FIEO, or authorised EPCs.
- India-UAE CEPA COO: For exports to UAE under the India-UAE Comprehensive Economic Partnership Agreement. Enables zero or reduced duty in UAE. Issued by FIEO or authorised EPCs.
- Form AI (India-ASEAN FTA COO): For exports to ASEAN countries under India-ASEAN FTA. Issued by DGFT regional offices.
- Form IK (India-South Korea CEPA COO): For exports to South Korea.
- Form IJCEPA (India-Japan CEPA COO): For exports to Japan.
Common mistake: Using a generic non-preferential COO for a shipment to UAE when the buyer could claim zero duty under India-UAE CEPA with a preferential COO. This is free money left unclaimed — the buyer pays more import duty than necessary, which affects your competitiveness.
How to get COO: Apply to your EPC or FIEO with your Commercial Invoice, Packing List, and Shipping Bill (or details). Most COOs are issued within 1–3 working days. Some EPCs offer same-day service for urgent shipments.
10. Phytosanitary Certificate
What it is: An official certificate issued by a government plant protection authority certifying that a consignment of plants or plant products has been inspected and found free from quarantine pests and diseases.
Who issues it in India: The Plant Quarantine authority under the Ministry of Agriculture — the National Plant Protection Organisation (NPPO). Issued at Plant Quarantine stations at major ports and inland locations.
Required for: Fresh fruits and vegetables, seeds and planting material, grains and cereals (rice, wheat, maize), spices (whole and minimally processed), flowers, timber and unprocessed wood, tea (unprocessed), nuts (groundnuts, cashew in shell). Processed foods in sealed packaging generally do not need phytosanitary certificates — but verify with your buyer and destination country requirements.
Validity: Most phytosanitary certificates are valid for only 14–21 days from issue. You must export within this window. Do not obtain the certificate too early if your shipment date is uncertain.
11. Fumigation Certificate
What it is: Certifies that wooden packaging materials (pallets, crates, dunnage) have been treated under ISPM-15 (International Standards for Phytosanitary Measures No. 15) to eliminate wood-boring insects. Most importing countries require this for any wooden packaging material.
Who issues it: Licensed fumigation companies. The treatment must be done by an officially authorised provider, and the mark (IPPC mark: ear of wheat symbol + country code + treatment provider code + treatment method) must be heat-branded or branded on every wooden packaging piece.
Note: This is separate from the phytosanitary certificate for the goods themselves. Even if your goods do not require a phytosanitary certificate, your wooden pallets might still require ISPM-15 fumigation treatment and marking.
Category 4: Payment and Banking Documents
These documents interact with the banking system to ensure your export payment is received in compliance with FEMA.
12. Letter of Credit (LC)
What it is: A written commitment by the buyer's bank (issuing bank) to pay you a specific amount once you present the documents specified in the LC within the stipulated deadline.
When required: When you and your buyer agree to LC as the payment method. Common for large first-time orders, transactions with buyers in politically or economically risky countries, and sectors where LC is the industry standard.
Your document obligation under LC: Every document you submit to the bank for LC payment must conform exactly to the LC terms — correct document title, correct number of originals and copies, correct dates, correct parties named, correct description of goods. A single discrepancy gives the issuing bank grounds to delay or refuse payment. Always review the LC carefully before shipment and present compliant documents.
13. Bill of Exchange (Draft)
What it is: A written order by the exporter (drawer) directing the buyer (drawee) to pay a specific amount either on demand (Sight Draft, used in DP transactions) or on a specified future date (Usance/Time Draft, used in DA transactions).
When required: In DP (Documents Against Payment) and DA (Documents Against Acceptance) payment terms. The Bill of Exchange is presented through the banking system along with shipping documents.
14. Bank Realisation Certificate (BRC) / eBRC
What it is: Issued by your bank after you receive the foreign export payment. It confirms that the export proceeds have been realised (received) in India and converted to INR. In its electronic form (eBRC), it is uploaded by your bank to the DGFT portal.
Why you need it: For closing the export bill in RBI's EDPMS (export monitoring system), for claiming SEIS benefits (service exporters), for certain DGFT scheme compliance submissions, and as proof of export income for income tax purposes.
How to access it: Your bank should upload the eBRC automatically when your payment arrives. Check your eBRC status on the DGFT portal: dgft.gov.in → Services → eBRC. If an expected eBRC is missing, contact your bank's trade finance desk to upload it.
Category 5: GST and Incentive Documents
15. LUT Acknowledgement
What it is: The ARN (Application Reference Number) acknowledgement generated when you file your Letter of Undertaking on the GST portal.
Why you need it: Your CHA needs it before filing the Shipping Bill to confirm you are exporting under LUT. Your export invoice must carry the LUT ARN. Banks and EPCs may ask for it as part of compliance documentation.
How to access it: GST portal → Services → User Services → Furnish Letter of Undertaking → Download the ARN acknowledgement from your filing history. Save this at the start of every financial year — you will reference it on every export invoice for the year.
16. GST Tax Invoice
What it is: Your export Commercial Invoice that complies with GST invoice rules under Rule 46 of the CGST Rules.
Key GST compliance requirements:
- Invoice number must be sequential and not exceed 16 characters
- Must carry your GSTIN
- Must carry the HSN code for the product (6-digit for turnover above ₹5 crore, 4-digit otherwise)
- Must state the GST treatment: either LUT declaration with ARN, or IGST amount if paying IGST
- Must be issued in the name of the foreign buyer
Your Commercial Invoice and your GST Tax Invoice are the same document for export purposes — a single invoice that satisfies both commercial and GST requirements.
Category 6: Product-Specific Documents
Depending on what you are exporting, additional documents may be required either by Indian regulations or by the destination country.
Food Products
- FSSAI Export Health Certificate: For processed food products exported to countries that require it. Apply at foscos.fssai.gov.in.
- APEDA Certificate: For agricultural and processed food products — confirms APEDA registration compliance.
- Organic Certificate: NPOP certification if claiming organic status. For EU, NPOP equivalence with EU organic standards must be checked.
Pharmaceutical Products
- WHO-GMP Certificate: Mandatory for most regulated markets. Issued by CDSCO.
- Free Sale Certificate (FSC): Confirms the drug is freely sold in India. Issued by CDSCO.
- Certificate of Pharmaceutical Product (CPP): WHO-format certificate. Required by most developing country markets.
- CDSCO Export NOC: For Schedule X drugs, narcotics, and psychotropics.
- Certificate of Analysis (COA): Per-batch quality certificate signed by your QC head.
Spices
- Spices Board Certificate: Quality certificate issued by the Spices Board of India. Required for most spice exports.
- Phytosanitary Certificate: For whole/unprocessed spices.
- Pesticide Residue Test Report: From NABL-accredited laboratory. Especially critical for EU-bound spice shipments where MRL limits are extremely stringent.
Seafood
- EIC (Export Inspection Council) Certificate: Mandatory for seafood exports. Issued after EIC-approved facility inspection and product testing.
- Health Certificate: For exports to EU, USA, Japan.
- Catch Certificate: For wild-caught seafood to the EU — confirms fish was caught legally and traceably.
Engineering Goods
- Test Certificate: For metals and alloys — confirms chemical composition and mechanical properties.
- Third-Party Inspection Certificate: If the buyer has specified a third-party inspection agency (SGS, Bureau Veritas, Intertek). Issued after pre-shipment inspection.
The Master Export Documents Checklist — Quick Reference
Use this before every shipment. Check off each item as confirmed:
Commercial Documents
- ☐ Proforma Invoice (issued before shipment, buyer has approved it)
- ☐ Commercial Invoice (GST-compliant, correct HS code, LUT declaration, correct Incoterms)
- ☐ Packing List (quantities, weights, dimensions, shipping marks — all matching invoice)
Transport Documents
- ☐ Bill of Lading (sea) / Airway Bill (air) — verify shipper, consignee, on-board notation, freight terms
- ☐ Lorry Receipt / Truck Receipt (for inland transport leg)
Customs Documents
- ☐ Shipping Bill — correct type selected (RoDTEP + Drawback where applicable), filed on ICEGATE, Let Export Order received
- ☐ EGM status — check 7–10 days after vessel departure
- ☐ Certificate of Origin — correct type (non-preferential vs preferential, correct FTA if applicable)
- ☐ Phytosanitary Certificate (for agricultural goods)
- ☐ Fumigation Certificate (for wooden packaging)
Payment / Banking Documents
- ☐ LC reviewed and accepted (if LC payment) — all terms checkable before shipment
- ☐ Bill of Exchange drawn correctly (for DP/DA transactions)
- ☐ eBRC will be needed — confirm bank account is registered for eBRC upload
GST and Incentive Documents
- ☐ LUT Acknowledgement available and ARN mentioned on invoice
- ☐ Shipping Bill filed as RoDTEP + Drawback (confirm with CHA)
- ☐ GSTR-1 to be filed with Shipping Bill number and port code after shipment
Product-Specific (as applicable)
- ☐ FSSAI Export Health Certificate (food products)
- ☐ Phytosanitary Certificate (agricultural goods)
- ☐ Spices Board Certificate (spices)
- ☐ WHO-GMP + FSC + COA (pharmaceuticals)
- ☐ EIC Certificate (seafood)
- ☐ Test / Inspection Certificate (engineering goods, if buyer-specified)
- ☐ Organic Certificate (if claiming organic)
Common Documentation Mistakes That Delay or Kill Shipments
These are the errors I see most frequently — each one has caused a real problem for a real exporter I know.
Invoice value does not match Shipping Bill FOB value. The most common customs query trigger. Even a ₹500 difference in a ₹10 lakh shipment gets flagged. Your CHA enters the FOB value on the Shipping Bill based on your invoice. Check both before clearance.
Wrong HS code on invoice vs Shipping Bill. If you use one HS code on your commercial invoice and a different one on the Shipping Bill (perhaps because your CHA used their own classification), you will face customs examination and potential misclassification proceedings at the destination. Agree on the HS code with your CHA before filing and use the same code on all documents.
COO not authenticated when required. Some countries (certain Middle Eastern and African markets) require the COO to be authenticated by a local Chamber of Commerce and attested by the Indian Embassy. If you ship without this authentication to a market that requires it, your goods will face import complications. Check destination-specific COO requirements with your buyer before shipment.
Phytosanitary certificate expired before loading. Most phyto certificates are valid for only 14–21 days. If your loading is delayed, you may need a fresh certificate. Keep this timeline in mind when booking your shipment.
B/L consignee does not match LC instructions. Under an LC, the B/L consignee field typically must say "To the Order of [Issuing Bank Name]" — not your buyer's name. Getting this wrong means the LC documents are non-compliant and payment can be refused. Review your LC consignee requirement before instructing the shipping line on how to make out the B/L.
Shipping Bill number entered incorrectly in GSTR-1. This is a documentation error that shows up weeks after the shipment — when your IGST refund gets stuck because the matching system cannot link your GSTR-1 data to your Shipping Bill. Get the Shipping Bill number from your CHA in writing, verify it character by character, and only then enter it in GSTR-1.
Missing fumigation certificate for wooden pallets. Common for exporters who are new to markets that enforce ISPM-15. The goods are cleared by Indian customs without issue, but at the destination port, the wooden pallets are confiscated or the entire shipment is held pending fumigation at the importer's cost. Ensure every wooden packaging piece carries the IPPC mark if your destination requires it.
How to Organise Your Export Document File
For every shipment, create a digital folder with the shipment reference (e.g., SHP-2026-047) and store all documents in that folder. A suggested structure:
- /SHP-2026-047/01-Commercial-Invoice.pdf
- /SHP-2026-047/02-Packing-List.pdf
- /SHP-2026-047/03-Shipping-Bill.pdf
- /SHP-2026-047/04-Bill-of-Lading.pdf
- /SHP-2026-047/05-Certificate-of-Origin.pdf
- /SHP-2026-047/06-Phytosanitary-Certificate.pdf
- /SHP-2026-047/07-LUT-Acknowledgement.pdf
- /SHP-2026-047/08-Bank-Realisation-Certificate.pdf
Maintain these files for a minimum of 5 years under FEMA requirements. For customs purposes, retain at least 3 years. For GST purposes, 5 years from the end of the financial year to which the documents relate.
Frequently Asked Questions
Is a Packing List mandatory even for a single-item shipment?
Yes, for all commercial shipments regardless of the number of items. Even a single box containing one product type requires a packing list. Customs at both ends and the shipping line all require it. Do not skip it even for simple shipments.
Who prepares the Shipping Bill — me or my CHA?
Your CHA prepares and files the Shipping Bill on ICEGATE on your behalf. You provide them the Commercial Invoice, Packing List, LUT acknowledgement, and any product-specific documents. However, you should review the Shipping Bill draft that your CHA prepares before it is submitted — verify the HS code, FOB value, Shipping Bill type (RoDTEP + Drawback), and all key details. Once filed, corrections are difficult.
Do I need a new Certificate of Origin for every shipment?
Yes. A Certificate of Origin is issued for a specific shipment and references the specific invoice and Shipping Bill. It cannot be reused across shipments. Apply for a fresh COO before every export consignment.
How long should I retain export documents?
A minimum of 5 years from the date of export under FEMA. For GST purposes — 5 years from the end of the financial year containing the transaction. If you are involved in any ongoing customs dispute or audit, retain all related documents until the matter is fully resolved.
My buyer is asking for an insurance certificate. Is this my responsibility?
It depends on your Incoterms. Under CIF, you are responsible for arranging insurance and providing the insurance certificate/policy to the buyer as part of your documents. Under FOB, the buyer arranges their own insurance and you have no insurance documentation obligation. Always check your Incoterms before agreeing to provide insurance certificates.
Conclusion
Export documentation can feel overwhelming the first time you face a full set of shipment documents. But once you have been through the process a few times, it becomes systematic — almost mechanical. You know what each document does, who gives it to you or who you prepare yourself, and exactly when in the shipment process each one is needed.
The master checklist in this guide is the one I use before every shipment. Print it out. Keep it next to your desk. Go through it item by item before every consignment, and you will eliminate most of the documentation errors that create delays, block payments, and stall refunds.
Download the free PDF version of this checklist to use offline: Export Documents Master Checklist — Free PDF Download (2026)
