Intro: Most "export documents checklist" articles you'll find online list six things and stop. Six is roughly right — but the wrong six, mixed up across two completely different categories, and missing three documents that customs will not let you ship without. Here's the full picture: what you set up once, what travels with every shipment, and the ones that quietly trip up first-time exporters.
The two categories
Export paperwork splits cleanly into two buckets. Confusing them is the most common mistake first-time D2C exporters make.
- Registrations. One-time setups with various Indian government bodies. You do these before your first shipment — and never again, unless you add a new export port or your entity changes.
- Per-shipment documents. Created fresh for every order or container that leaves India. Customs, the carrier, and your bank all need their copy.
Get both categories right, in order, and customs clearance is a formality. Skip one and your goods sit at the port.
Registrations: the four one-time setups
Before you ship anything internationally, four things must be in place:
- IEC (Import Export Code). 10-digit code issued by the DGFT (Directorate General of Foreign Trade). Mandatory for any commercial cross-border movement of goods or services. Free, online, takes 1–2 working days at dgft.gov.in. Linked to your PAN. Without an IEC, customs simply won't accept your shipping bill.
- AD Code registration. AD = Authorised Dealer — your bank. Your bank issues an "AD Code letter" tied to a specific branch, which you then register with the customs office at each port or airport you'll export from. Without it, foreign currency can't be credited to your account against this export. One-time per port; if you ship from Mumbai and Bangalore, register at both.
- GST Registration (GSTIN). You almost certainly already have this. Exports are zero-rated under GST, but you still need the GSTIN to claim refunds, file returns, and obtain the next item on this list.
- LUT (Letter of Undertaking). The one most "6-document" lists miss. Filed annually on the GST portal. A LUT lets you export without paying IGST upfront and claiming refund later — protecting your cash flow. Without it, you pre-pay 18% IGST on every export invoice and chase a refund for months.
If your list didn't include LUT
Your list was wrong. For any D2C brand exporting more than once a quarter, operating without a LUT is paying a six-figure rupee interest-free loan to the government every cycle. File it. It's free.
Per-shipment documents: what travels with the goods
Every individual export shipment needs its own paperwork bundle. Five documents, every time:
- Commercial Invoice. The shipment's price list. Must show buyer/seller, HS code per line item, quantity, unit price, currency, incoterms (FOB/CIF/EXW), and total value. Customs uses it to assess duty. Get the incoterms wrong and customs queries the valuation.
- Packing List. Itemised breakdown of what's in each carton: SKU, quantity, weight, dimensions. Lets customs spot-verify against the invoice without unpacking everything.
- Shipping Bill. Filed on ICEGATE (customs' electronic portal) by you or your customs broker. This is the formal export declaration to Indian customs. The Bill of Lading and BRC later cross-reference its number.
- Bill of Lading (sea) or Air Waybill (air). The carrier's receipt and title document. Issued by the shipping line or airline once goods are loaded. Without it, your buyer can't claim the goods at the destination port.
- Certificate of Origin. Required to claim Free Trade Agreement benefits — e.g. CEPA gets you 0% UAE duty on most Indian-origin goods, but only if you file a CoO with each shipment. Issued by EIA (Export Inspection Agency) or an approved chamber of commerce.
Your company KYC bundle
Most of the above registrations and most freight forwarders/IORs ask for the same KYC pack. Keep it as a single ready folder:
- Company PAN card
- Certificate of Incorporation (CoI)
- Memorandum & Articles of Association (MOA & AOA)
- Board resolution authorising the export operations and signatories
- Authorised signatory's PAN, Aadhaar, and photo
- Cancelled cheque / bank account proof in the company's name
- GST certificate (printout from the portal)
The complete checklist, in one table
| Document | Category | Issued / filed by | Frequency |
|---|---|---|---|
| IEC | Registration | DGFT | Once |
| AD Code registration | Registration | Your bank + port customs | Once per port |
| GSTIN | Registration | GST portal | Once |
| LUT | Registration | GST portal | Annual |
| Commercial Invoice | Per shipment | You | Every shipment |
| Packing List | Per shipment | You / your 3PL | Every shipment |
| Shipping Bill | Per shipment | You / customs broker on ICEGATE | Every shipment |
| Bill of Lading / AWB | Per shipment | Shipping line / airline | Every shipment |
| Certificate of Origin | Per shipment | EIA or Chamber of Commerce | Every shipment (FTA only) |
| KYC pack | Supporting | You | Once (refresh annually) |
Post-shipment: closing the loop
Two more documents arrive after the goods leave, but you'll need them to close the export cleanly with RBI and claim incentives:
- FIRC (Foreign Inward Remittance Certificate). Issued by your Indian bank when the export payment lands. Proves the foreign currency was received against a valid trade transaction.
- BRC (Bank Realisation Certificate). Ties a specific FIRC to a specific Shipping Bill — confirming the payment is for that export. Required for GST refund and Duty Drawback claims, and for FEMA compliance (export proceeds must be realised within 9 months).
"Most founders learn the export documents the hard way — by finding out which one is missing while their first container sits at JNPT."
First-time setup, in order
If you're starting from scratch, here's the sequence that minimises waiting:
- Week 1. Apply for IEC at dgft.gov.in. Get your KYC pack assembled in parallel.
- Week 1–2. Confirm your AD bank, get the AD Code letter, register it at your nearest export port's customs office.
- Week 2. File the LUT on the GST portal. Confirm GSTIN is active and current.
- Before first shipment. Set up your HS code classification, identify the FTA you're claiming (CEPA for UAE, AIFTA for ASEAN, etc.), apply for Certificate of Origin facility with EIA.
- Per shipment from then on. Commercial Invoice + Packing List + Shipping Bill on ICEGATE + Certificate of Origin if claiming FTA + BoL/AWB from your carrier. Repeat.
Total elapsed time, optimal: ~2 weeks before your first export. Add 1–2 weeks if your bank is slow with the AD Code letter.
Common mistakes
The five we see Indian D2C brands trip over most often:
- Skipping the LUT. The most expensive mistake. Pre-paying 18% IGST per shipment and chasing refunds for 60–120 days each time.
- Registering AD Code at only one port. Then trying to ship from a different one and discovering, at the gate, that you can't.
- Inconsistent HS codes. A different HS code on each Commercial Invoice triggers customs review and reclassification.
- Forgetting Certificate of Origin. Costs you 5% UAE duty per shipment under CEPA. On AED 2 lakh imports per month, that's AED 10,000 you didn't have to pay.
- Treating KYC as optional. Banks, IOR partners, and customs brokers all want the same documents. Brands that have it pre-assembled clear onboarding in 24 hours. Brands that don't take 2–3 weeks.
Xeliport handles IEC, AD Code, LUT, and per-shipment paperwork as part of the corridor service. Your Commercial Invoices, Packing Lists, and Shipping Bills are filed under our integrated workflow; Certificates of Origin for CEPA are filed automatically with each India → UAE shipment. You provide the products and the KYC pack. We handle the paperwork.