Introduction
When I was preparing my first export shipment, the document list my freight forwarder sent me had fourteen items on it. I knew what a commercial invoice was. I knew what a packing list was. Everything else — Shipping Bill, Bill of Lading, Certificate of Origin, Packing Declaration, Bank Guarantee for LUT — looked like a foreign language. I did not know which documents I was responsible for preparing, which ones my CHA prepared, which ones the shipping line issued, and which ones required a third party like my bank or the EPC.
That confusion is universal among first-time exporters, and it leads to missed deadlines, incorrect documents, and delays at ports. This guide demystifies the ten core export documents — written for the exporter who has never shipped internationally before. For each document, I explain what it is, what purpose it serves, who prepares it, what information goes into it, and what happens if it is wrong or missing.
By the time you finish this guide, you will know exactly which documents are your responsibility, which belong to your CHA or forwarder, and which come from other parties — and you will understand why each one exists.
Document 1: Commercial Invoice
What It Is
The Commercial Invoice is the primary financial document of an export transaction — it is the invoice you raise on your buyer for the goods sold. It is simultaneously your billing document, the primary valuation document for customs in both India and the destination country, and the basis for the buyer's payment.
Who Prepares It
You — the exporter. It is your document, on your letterhead.
What Must Be on It
- Your details: Company name, address, GSTIN, IEC code, bank account details (for payment)
- Buyer's details: Full name and address of the importing company/person
- Invoice number and date
- Purchase Order reference (the buyer's PO number if applicable)
- Product description: Specific enough for customs to classify — not just "clothing" but "men's cotton knitted T-shirts, 100% cotton, HS 6109.10"
- HS Code (6-digit or 8-digit)
- Quantity (number of pieces, kg, metres — the appropriate unit)
- Unit price in foreign currency
- Total invoice value in foreign currency
- Country of origin: India
- Incoterms: FOB JNPT, CIF Hamburg, etc.
- Payment terms: 30% advance, balance against documents; or sight LC; or T/T within 30 days of BL date
- Port of loading and port of discharge
- GSTIN declaration: "Export of goods under LUT ARN [number] without payment of IGST" (if exporting under LUT)
What Happens If It Is Wrong
A wrong invoice causes cascading problems: your CHA files an incorrect Shipping Bill (because they work from your invoice), your buyer's customs declaration is incorrect, your GST refund application may be rejected, and your ECGC coverage may be questioned. Get the invoice right. Have your CHA review it before the first shipment to a new destination and flag any format issues.
Document 2: Packing List
What It Is
The Packing List is a detailed itemisation of what is physically packed in each box, carton, or container in the shipment. It is the reference document used by everyone who handles the cargo — your loading team, the port CFS staff, destination customs, and your buyer's receiving team.
Who Prepares It
You — the exporter.
What Must Be on It
- Exporter and buyer details (same as invoice)
- Invoice reference number and date
- Number of packages (boxes/cartons/pallets)
- Contents of each package (style/item number, description, quantity per package)
- Net weight per package (product weight without packaging)
- Gross weight per package (including packaging)
- Dimensions of each package (length × width × height in cm)
- Total net weight, total gross weight, total volume (CBM)
- Package numbering (Package 1 of 20, Package 2 of 20, etc.)
What Happens If It Is Wrong
Discrepancies between the packing list and the actual cargo are discovered during port examination or destination customs inspection. Underweight declarations on a packing list are a common customs red flag. Inaccurate CBM declarations affect freight charges. Keep your packing list accurate — weigh and measure actual packages, do not estimate.
Document 3: Shipping Bill
What It Is
The Shipping Bill is the customs export declaration filed with Indian Customs on ICEGATE. It is the government's record that goods were legally exported from India. It triggers the RoDTEP and Drawback incentive claims and is the document that EDPMS uses to track export proceeds realisation for FEMA purposes.
Who Prepares It
Your CHA (Customs House Agent) — filed electronically on ICEGATE on your behalf. You provide the information; your CHA translates it into the required format.
Key Information in the Shipping Bill
- Your IEC and GSTIN
- Invoice details — number, date, value, currency
- Product details — HS code, description, quantity, unit price, FOB value
- Country of destination
- Port of loading
- Shipping line and vessel details
- Container number
- Incentive scheme codes — RoDTEP rate code, Drawback rate code
- LUT ARN (if exporting under LUT)
What Happens If It Is Wrong
Errors on the Shipping Bill are the primary cause of IGST refund delays, Drawback non-payment, and customs disputes. The Shipping Bill is filed by your CHA, but you are responsible for providing correct information — and for verifying the filed Shipping Bill before the vessel departs. Ask your CHA to email you the filed Shipping Bill and check it against your invoice for HS code, FOB value, and incentive codes.
Document 4: Bill of Lading (B/L)
What It Is
The Bill of Lading is the most important document in sea freight export — it serves three simultaneous functions:
- Receipt for goods: Confirms the shipping line has received the specified cargo for transport
- Contract of carriage: The terms on which the shipping line agrees to carry the goods
- Document of title: The entity that holds the original B/L has the legal right to claim the goods at the destination. This is why B/L is used in LC transactions — the bank holds the B/L and only releases it when the buyer pays.
Who Prepares It
The shipping line (or NVOCC if using a consolidator for LCL). Your freight forwarder coordinates the B/L issuance based on the shipping instructions you provide.
Key Fields to Verify on Your B/L
- Shipper: Your company name and address exactly as on the invoice
- Consignee: Your buyer's name and address (or "To Order" for negotiable B/L used in LC transactions)
- Notify Party: The party to be notified when cargo arrives at destination (usually the buyer or their customs agent)
- Port of Loading: The actual port where goods were loaded
- Port of Discharge: Destination port
- Description of Goods: Must match your invoice description
- Container Number and Seal Number
- Number of Packages, Weight, and Volume: Must match your packing list
- "On Board" notation and date: The date the goods were actually loaded on the vessel — critical for LC presentations with a latest shipment date condition
- Freight notation: "Freight Prepaid" (if seller pays freight — CIF) or "Freight Collect" (if buyer pays — FOB)
Types of B/L
- Original B/L: Physical paper documents (usually issued in sets of 3 originals). Required for LC transactions and DP transactions where document control is important.
- Telex Release: The original B/L is surrendered at the origin port and the shipping line instructs the destination port to release cargo to the named consignee without requiring an original B/L. Faster and more convenient for trusted buyer relationships but eliminates document control.
- Seaway Bill: Non-negotiable document — cargo is released at destination to the named consignee without any original document. Used for intra-company shipments or highly trusted buyer relationships only.
Document 5: Certificate of Origin (COO)
What It Is
The Certificate of Origin declares that the goods were produced in India. It is used at the destination customs to confirm the goods' country of origin for duty assessment — and for FTA preferential duty claims, it is the document that unlocks the zero or reduced duty rate.
Two Types of COO
Non-Preferential COO: Standard COO confirming Indian origin. Used when there is no FTA between India and the destination, or when the buyer just needs a country of origin declaration. Issued by FIFO, EPCs, or chambers of commerce.
Preferential COO: FTA-specific COO that unlocks reduced duty rates under a specific trade agreement. Each FTA has its own COO format:
- India-UAE CEPA: Form I
- India-Australia ECTA: ECTA-specific COO
- EU GSP: Form A
- ASEAN AIFTA: Form AI
Who Prepares It
You apply to the issuing authority (FIEO, your EPC, Chamber of Commerce). They verify and issue the COO. Your freight forwarder helps coordinate the timing so the COO is ready with your other documents.
Document 6: Packing Declaration (Phytosanitary / Fumigation Certificate)
What It Is
For shipments using wooden packaging (wooden pallets, wooden crates, wooden dunnage), a Fumigation Certificate certifying ISPM-15 treatment is required by most importing countries to prevent the spread of wood pests. For agricultural and food products, a Phytosanitary Certificate from India's Plant Quarantine authority certifies the goods are free from pests and diseases.
Who Prepares It
- Fumigation Certificate: Issued by a ISPM-15 certified fumigation company after treating the wooden packaging. Your CHA or freight forwarder arranges this.
- Phytosanitary Certificate: Issued by the Plant Quarantine authority after inspection. Applied for through the NPPO (National Plant Protection Organisation) portal.
When It Is Required
Fumigation certificate: Whenever wooden packaging is used — required by most countries including the US, EU, Australia, and Japan. If you use cardboard cartons only (no wood), this certificate is not needed.
Phytosanitary certificate: For fresh and dried fruits, vegetables, seeds, grains, spices, and other plant-origin products. Required by virtually all importing countries. Must be obtained for each shipment — validity is typically 14–21 days.
Document 7: Insurance Certificate
What It Is
For CIF or CIP shipments, the Insurance Certificate (or Insurance Policy endorsement) is the document that proves marine cargo insurance has been arranged as per the contract. Under CIF Incoterms, you as the seller must procure a minimum Clause C marine insurance policy and provide the insurance document to the buyer.
Who Prepares It
Your marine insurance company or broker issues it. Your freight forwarder can arrange insurance on your behalf if you have an open cover with an insurer through them.
What Happens Under FOB
Under FOB, the buyer is responsible for insurance — you do not need to provide an insurance certificate. However, you may still want inland transit insurance (from your factory to the port) even under FOB — the loss risk before the goods are on board is yours.
Document 8: Airway Bill (for Air Freight)
What It Is
The Airway Bill (AWB) is the air freight equivalent of the Bill of Lading — it serves as receipt, contract of carriage, and a tracking document. Unlike the B/L, an AWB is not a document of title — it is non-negotiable. Cargo is released to the named consignee at the destination without requiring surrender of the original AWB. This makes air freight faster to clear at destination but removes the document control mechanism that B/L provides for LC transactions.
For LC transactions requiring air freight, the LC must specifically allow AWBs and state "consigned to the bank" or include specific conditions — standard LCs that require a B/L cannot be satisfied by an AWB without amendment.
Document 9: Export Inspection Certificate
What It Is
For certain categories of goods, Indian law or the importing country requires pre-shipment inspection and certification by an approved inspection agency. The Export Inspection Certificate confirms the goods were inspected and found to comply with the relevant standards.
When Required
- Marine products (seafood): Mandatory EIC (Export Inspection Council) certificate for every seafood export shipment — required under the EIC Act
- Certain food products for specific markets: APEDA-empanelled inspection agency certification required for some food categories
- Engineering goods to specific buyers: Some buyers (particularly government and institutional buyers) require third-party inspection before shipment — Bureau Veritas, SGS, or OMIC inspection certificates
- Specified goods under the Export (Quality Control and Inspection) Act: Check the EIC list of notified goods
Document 10: Bank Realisation Certificate / eBRC
What It Is
The eBRC (Electronic Bank Realisation Certificate) is the formal record generated by your bank on the EDPMS system confirming that export proceeds for a specific shipment have been received in India. It is generated automatically by your bank when a foreign inward remittance is matched to an open EDPMS entry (Shipping Bill).
Why It Matters
- Required for DGFT scheme applications (Advance Authorisation, EPCG) as proof of export performance
- Required for GST ITC refund applications for service exporters (as proof of foreign exchange receipt)
- Required for SEIS/SEPC benefit claims
- Serves as primary FEMA evidence that export proceeds were realised
How to Get It
Your bank generates the eBRC automatically when they process the inward remittance and match it to your Shipping Bill. You can download eBRCs from the DGFT portal (dgft.gov.in → Services → e-BRC). If an eBRC is not visible on the DGFT portal after you have received payment, ask your bank's trade finance team to check whether the EDPMS matching has been completed correctly.
Document Responsibility Summary
Document Prepared By Requires Your Input? Commercial Invoice You (exporter) You prepare it Packing List You (exporter) You prepare it Shipping Bill Your CHA Yes — you provide invoice/product details Bill of Lading Shipping line via CHA Yes — check and verify when received Certificate of Origin EPC/FIEO/Chamber You apply; they issue Fumigation Certificate Fumigation company Your CHA arranges Phytosanitary Certificate Plant Quarantine NPPO You apply; they inspect and issue Insurance Certificate Insurance company Your forwarder arranges (for CIF) Airway Bill Airline via forwarder Yes — check details when received eBRC Your bank Automatic; verify it appears on DGFT portal
Frequently Asked Questions
My CHA says I don't need a Certificate of Origin for my buyer in Germany. Is that correct?
For standard commercial shipments without any FTA preferential claim, a non-preferential COO is not legally mandated for EU entry — goods enter at the standard MFN tariff rate. However, if your buyer wants to claim the EU GSP preferential rate (reduced duty for Indian goods), they need a GSP Form A COO. Your CHA is technically correct that a COO is not legally required for basic entry — but confirm with your buyer whether they want to claim GSP benefits, and if so, get the Form A COO from FIEO or your EPC.
I made an error on my commercial invoice after the goods have been shipped. What can I do?
A corrected/amended commercial invoice can be issued — clearly marked "Amended Invoice superseding Invoice No. [original] dated [date]." For the Shipping Bill amendment on ICEGATE, your CHA must file an amendment application with customs — minor amendments (spelling errors, minor description changes) can be processed quickly; changes to value or HS code require officer approval and take longer. Do not issue a corrected invoice without simultaneously ensuring the Shipping Bill is also corrected — a mismatch between your invoice and Shipping Bill creates IGST refund and Drawback complications.
How many originals of the Bill of Lading should I request?
Shipping lines typically issue sets of 3 original B/Ls. For most transactions, request 3 originals: one for your LC bank (if applicable), one for your buyer (one original is sufficient to take delivery), and one retained in your file as a backup. For LC transactions, your LC terms will specify how many originals are required — "Full set of clean on-board Bills of Lading" means all 3 originals. Do not send any original B/L to the buyer before the LC payment condition is satisfied — once you release the original, you lose control over the goods.
Conclusion
Export documentation is not as complex as it initially appears — once you understand the purpose of each document, the question of who prepares it and what goes in it becomes logical rather than overwhelming. The commercial invoice is your billing document and the foundation of everything else. The Shipping Bill is the customs record that enables your incentive claims. The Bill of Lading is your document of title that controls delivery of the goods. The Certificate of Origin enables duty benefits. The eBRC proves you were paid.
Learn these ten documents well. Verify each one when it is prepared — especially the Shipping Bill and B/L, which are prepared by others on your behalf. One wrong digit on a Shipping Bill number, one incorrect port code, one missing incentive code — these small errors create large problems. The discipline of verification, applied consistently, is what separates exporters who sail smoothly through documentation from those who spend weeks resolving avoidable complications.
