Seasaw automates export compliance for Indian e-commerce exporters. Our platform connects banks, DGFT, GST, and ICEGATE systems in one intelligent layer, eliminating manual compliance work.

Does Seasaw handle DGFT compliance?

Yes, Seasaw automates DGFT EBRC applications, shipping bill regularisation, export bill regularisation, and IEC management, reducing errors and penalties.

Can Seasaw process GST refunds?

Yes, Seasaw supports GST refund applications with complete documentation, audit trails, and GSTR reconciliation for end-to-end automation.

Does Seasaw integrate with ICEGATE?

Yes, Seasaw integrates with ICEGATE for customs e-filing, BoE, Shipping Bills, and IGST refund processing, providing complete customs compliance automation.

Is Seasaw suitable for e-commerce exporters?

Yes, Seasaw is built specifically for Indian e-commerce exporters, Amazon sellers, Shopify merchants, and D2C brands, providing real-time reconciliation and AI-powered workflows.

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What Documents Do Indian Exporters Need to Export Goods?

Commercial invoice, shipping bill, B/L, certificate of origin, insurance. Every document with format requirements.

By Aaryan Kakani · 2026-08-09 · 3 min read

What documents do I need to export from India?

Export documentation serves three purposes: customs clearance (both Indian and destination), payment collection (banks release funds only against compliant documents), and regulatory compliance (FEMA, DGFT, RBI). Missing or incorrect documents cause shipment holds, payment delays, and penalty exposure.

Stage	Documents	Prepared By
Pre-shipment	Proforma Invoice, Commercial Invoice, Packing List, Certificate of Origin, Insurance Certificate, LC negotiation docs	Exporter, Chamber of Commerce, Insurance company
Shipment	Shipping Bill, Bill of Lading / Airway Bill, Mate's Receipt, Shipping Order, ARE-1/ARE-3, Let Export Order	CHA/customs broker, Shipping line, Customs officer
Post-shipment	Bill of Exchange, Bank Realisation Certificate (eBRC), FIRC, GR form (electronic), EDPMS closure docs	AD bank, Exporter, RBI (via bank)

What commercial documents do I prepare?

These are prepared by the exporter and form the basis of the transaction. Every other document references data from the commercial invoice.

Document	Purpose	Required Fields	Format / Copies
Commercial Invoice	Primary transaction document; basis for customs valuation and duty calculation	Exporter name/address/GSTIN/IEC, buyer name/address, invoice number and date, HS code (8-digit), item description, quantity, unit price, total FOB/CIF/C&F value, Incoterm (e.g. FOB Mumbai), currency, country of origin, payment terms, bank details, pre-carriage/port of loading/discharge	Original + 5 copies minimum. Signed by exporter. No prescribed format but must include all fields.
Packing List	Identifies contents of each package; used by customs, carrier, and buyer for verification	Invoice reference, package number/marks, item description per package, quantity per package, net weight, gross weight, dimensions (L x W x H in cm), total number of packages, shipping marks and numbers	Original + 3 copies. Must match commercial invoice quantities exactly.
Proforma Invoice	Pre-shipment quotation; used by buyer to arrange LC, advance payment, or import license	Same fields as commercial invoice but marked "Proforma", validity period, delivery timeline, payment terms, HS code, estimated shipping cost if CIF	No fixed copies. Often sent digitally. Becomes the basis for LC opening.

Which transport documents does my shipment need?

Transport documents evidence the contract of carriage and serve as receipt of goods by the carrier. For LC transactions, the bill of lading is often the most scrutinized document.

Document	Mode	Issued By	Key Details
Bill of Lading (B/L)	Ocean	Shipping line	Document of title (negotiable). 3 originals + 3 non-negotiable copies standard. Must be "clean on-board" for LC compliance. No clauses noting damage. Shows shipper, consignee, notify party, port of loading/discharge, vessel name, container number.
Airway Bill (AWB)	Air	Airline / freight forwarder	Non-negotiable (not a document of title). 3 originals: carrier, consignee, shipper. Shows MAWB and HAWB numbers, airport of departure/destination, flight details, weight, dimensions.
Mate's Receipt	Ocean	Ship's captain / mate	Acknowledges goods received on board. Exchanged for the B/L. Notes any damage or discrepancy in cargo condition.
Shipping Order	Ocean	Shipping line	Issued after booking confirmation. Authorizes port to accept cargo for loading. Contains vessel name, voyage number, port cut-off dates.

Which type of bill of lading do I need?

Type	Negotiable?	When Used
Clean On-Board B/L	Yes	Standard for LC transactions. Confirms goods loaded without damage notations.
Through B/L	Yes	Multi-modal or transshipment. Single B/L covers entire journey (e.g., Mumbai to Rotterdam via Colombo).
Received for Shipment B/L	Yes	Cargo received at port but not yet loaded. Not accepted under most LCs unless specifically allowed.
Sea Waybill	No	Non-negotiable. Used for trusted buyer relationships (advance payment, open account). Faster cargo release.
Claused / Foul B/L	Yes	Notes damage or discrepancy. Banks reject under LC. Avoid at all costs.

How do I file customs documents for export?

Filed with Indian Customs via ICEGATE. The Shipping Bill is the central export customs document and triggers EDPMS tracking by RBI.

Which type of shipping bill should I file?

Type	Code	When Used	Key Difference
Free Shipping Bill	SB-I	Goods not subject to any export duty or cess	Simplest form. Most common for e-commerce exports.
Dutiable Shipping Bill	SB-II	Goods attracting export duty (e.g., iron ore, leather)	Export duty must be paid before LEO.
Drawback Shipping Bill	SB-III	Claiming duty drawback on imported inputs used in exported goods	Requires drawback schedule rate or brand rate. DBK amount auto-calculated.
EPCG Shipping Bill	.	Exports against EPCG (Export Promotion Capital Goods) license obligation	Links to EPCG license number. Export obligation tracking.
Advance Authorisation SB	.	Exports fulfilling Advance Authorisation (duty-free import) obligation	Links to AA license. Value addition norms must be met.

What other customs documents might I need?

Document	Issued By	Purpose
Let Export Order (LEO)	Customs officer	Final clearance to load goods onto the vessel/aircraft. Issued after physical/documentary examination of the shipping bill.
ARE-1 (Application for Removal)	Central Excise (now electronic)	For goods removed from factory/warehouse for export without payment of excise duty. Still relevant for bonded warehouse exports.
ARE-3	Central Excise (now electronic)	For goods removed from factory for export by a merchant-exporter. Tracks duty-free removal.
GR Form (now e-BRC linked)	AD bank / RBI	Declares export value for FEMA compliance. Fully electronic since 2014. Auto-generated when shipping bill is filed; closed when proceeds are realised.
Customs Declaration (Form V)	Exporter	For postal/courier exports up to INR 5 lakh. Simpler than a full shipping bill. Filed with postal customs.

Which regulatory certificates do I need?

Certificates and permits required by Indian regulations or destination-country import rules. Which ones you need depends on your product category and destination.

Certificate	Issuing Authority	When Required	Processing Time
Non-Preferential CoO	Chamber of Commerce, FIEO	Buyer/destination customs requires proof of Indian origin. No duty benefit.	1-2 days
Preferential CoO (FTA-based)	DGFT, Export Inspection Agency (EIA)	To claim reduced/zero duty under FTAs: India-UAE CEPA, India-Australia ECTA, India-ASEAN, India-Japan CEPA, India-Korea CEPA, SAFTA	2-5 days (apply via DGFT portal)
Phytosanitary Certificate	Plant Quarantine Authority (Directorate of Plant Protection)	All plant/plant-product exports: spices, rice, fruits, vegetables, cotton, wood products, herbs	2-3 days (inspection required)
Health Certificate	Export Inspection Agency (EIA) / FSSAI	Processed food, dairy, meat, seafood exports. Most destinations require it.	3-7 days (lab testing may be needed)
FSSAI License / Registration	Food Safety and Standards Authority of India	Mandatory for any business involved in food manufacturing, processing, or export from India	30-60 days (new license); 7-15 days (renewal)
BIS Certificate (ISI mark)	Bureau of Indian Standards	Products under mandatory BIS certification (electronics, steel, cement, certain chemicals). Required for domestic sale; some buyers demand it for exports.	60-90 days (factory inspection)
Fumigation Certificate	Approved pest control agency	Wood packaging (ISPM-15 compliance), agricultural products, shipments to Australia/New Zealand/EU	1-2 days
Test Reports (NABL-accredited lab)	NABL-accredited testing labs	Product safety/quality testing. Required by many destinations for textiles (azo dyes), food (pesticide residues), chemicals (REACH), toys (EN 71).	5-15 days depending on tests

What financial documents ensure I get paid?

Financial documents govern how and when you get paid, and provide proof of payment receipt for regulatory compliance.

Document	Issued By	Purpose	Key Details
Letter of Credit (LC)	Buyer's bank (issuing bank)	Payment guarantee. Bank pays exporter upon compliant document presentation.	Governed by UCP 600 (ICC). Types: irrevocable (standard), confirmed (adds exporter's bank guarantee), at-sight (immediate payment), usance (deferred 30-180 days). Must match all document terms exactly.
Bill of Exchange (Draft)	Exporter (drawer)	Unconditional order to buyer to pay a specified sum. Presented through banking channels.	Sight draft (pay on presentation) or usance draft (pay after X days). Must match LC amount and currency exactly. Negotiable instrument under Indian Negotiable Instruments Act, 1881.
Bank Realisation Certificate (eBRC)	AD bank	Confirms export proceeds received in India. Required for RoDTEP, MEIS, EDPMS closure, DGFT benefits.	Apply after proceeds credited. Shows shipping bill number, realised amount, date of credit. Issued electronically. INR 100-200 bank charge per eBRC.
FIRC (Foreign Inward Remittance Certificate)	AD bank	Proof of foreign currency receipt. Used for GST refund claims, IT filing, and audit.	Shows remitter details, currency, INR equivalent, purpose code (P0108 for goods export). Some banks issue e-FIRCs automatically; others require a request. INR 100-500 per FIRC.
Marine / Cargo Insurance Certificate	Insurance company	Covers transit risk. Mandatory for CIF shipments and most LCs.	Must cover 110% of CIF value (UCP 600 requirement). Institute Cargo Clauses A (all risks), B (named perils), or C (basic). Currency and amount must match LC.

How do I avoid LC discrepancies?

Banks reject documents with even minor deviations from LC terms. Common discrepancies that cause payment delays:

Top LC Discrepancies (and how to avoid them)

Late shipment. B/L on-board date after LC latest shipment date. Fix: confirm vessel schedule before booking.
Late presentation. Documents submitted to bank more than 21 days after B/L date. Fix: submit within 7 days.
Description mismatch. Invoice description differs from LC. Fix: copy LC goods description verbatim into your invoice.
Amount exceeded. Invoice exceeds LC value (even by $0.01). Fix: invoice at or below LC amount.
Missing documents. LC requires a certificate you did not include. Fix: checklist every LC clause before submission.

What extra documents does each country require?

Beyond the standard export document set, each destination may require additional certificates, markings, or prior notifications. This table covers the most common Indian export destinations.

Destination	Extra Documents / Requirements	FTA Certificate
USA	FDA Prior Notice (food, cosmetics, drugs, medical devices. Submit via FDA portal before shipment arrives). CPSC certificate (children's products). FCC certification (electronics). TSCA compliance (chemicals). CBP bond for commercial shipments >$2,500. ISF 10+2 filing (24hrs before loading).	No India-US FTA. Standard CoO only.
EU	CE marking (toys, electronics, machinery, PPE, medical devices). EUR.1 movement certificate (for GSP benefits). REACH registration (chemicals >1 tonne/year). EPR registration (packaging. Germany VerpackG, France CITEO). EU Responsible Person (cosmetics, electronics). Entry Summary Declaration (ENS).	GSP Form A (reduced duty for developing countries). REX registration for self-certification if exports >EUR 6,000.
UK	UKCA marking (replacing CE post-Brexit for most product categories). UK Responsible Person (cosmetics, electronics). UK REACH compliance (separate from EU REACH). PEACH/IPAFFS notification (food/animal products).	India-UK CETA came into force during 2026 and changed the preferential position. Confirm whether CETA preference or UK DCTS applies to your HS line, and which origin proof each requires, before you ship.
UAE	Halal certificate (food/cosmetics. From an ESMA-recognised Indian certifier). ECAS conformity (electronics, low-voltage equipment). Emirates ID of importer on documents. Arabic translation of key documents (some categories).	India-UAE CEPA. Preferential CoO from DGFT. 0-5% duty on ~90% of tariff lines.
Saudi Arabia	SASO conformity certificate. SABER platform registration (product certificate + shipment certificate required per consignment). Halal certificate (food). SFDA registration (food, drugs, cosmetics). Arabic labeling mandatory.	No India-Saudi FTA. India-GCC FTA under discussion.
Japan	JIS mark (Japanese Industrial Standards. Voluntary but expected). PSE mark (electrical products. Mandatory). Food Sanitation Act compliance. Japanese-language labeling mandatory. JAS mark (agricultural products).	India-Japan CEPA. Preferential CoO from DGFT. Reduced duties on many tariff lines.
Australia	Biosecurity import permit (all food, plant, animal products). DAFF inspection on arrival. ISPM-15 compliance (wood packaging). TGA registration (therapeutic goods). Electrical safety certificate.	India-Australia ECTA. Preferential CoO from DGFT. 0% duty on ~85% of Australian tariff lines.
ASEAN (Singapore, Malaysia, Thailand, etc.)	Varies by country. Singapore: minimal requirements. Malaysia: Halal (food), SIRIM (electronics). Thailand: TISI (Thai Industrial Standards). All: ISPM-15 for wood packaging.	India-ASEAN FTA. Preferential CoO from DGFT or EIA. Significant tariff reductions.

What is the step-by-step document flow from order to BRC?

Step-by-step from order receipt to BRC closure. Each row shows what document is prepared, by whom, and submitted where.

#	Stage	Document(s)	Prepared By	Submitted To	Timeline
1	Order confirmed	Proforma Invoice	Exporter	Buyer	Day 0
2	LC received / advance payment	Letter of Credit (if applicable)	Buyer's bank	Exporter's AD bank	Day 5-15
3	Production / procurement done	Commercial Invoice, Packing List	Exporter	CHA, buyer, shipping line	Day 15-30
4	Regulatory certificates	CoO, Phytosanitary, Health Certificate, test reports (as applicable)	Chamber / DGFT / EIA / lab	Exporter (to include with shipment docs)	Day 20-30
5	Booking & insurance	Shipping Order, Insurance Certificate	Shipping line, insurance company	Exporter / CHA	Day 25-32
6	Customs filing	Shipping Bill (filed on ICEGATE)	CHA / customs broker	Indian Customs (ICEGATE)	Day 28-35
7	Customs examination & LEO	Let Export Order	Customs officer	CHA / port terminal	Day 30-36
8	Cargo loaded	Mate's Receipt, Bill of Lading / Airway Bill	Ship's captain, shipping line	Exporter / CHA	Day 32-38
9	Bank document submission	Full set: Invoice, Packing List, B/L, CoO, Insurance, Bill of Exchange, any LC-required docs	Exporter	AD bank (for LC negotiation or collection)	Within 21 days of B/L date
10	Payment received	FIRC (auto or on request from bank)	AD bank	Exporter	Day 45-90 (varies by payment terms)
11	EDPMS closure	EDPMS matching document (shipping bill to bank credit mapping)	Exporter + AD bank	RBI (via AD bank)	Within 9 months of shipping bill date
12	eBRC issuance	Bank Realisation Certificate (eBRC)	AD bank	DGFT (for incentive claims: RoDTEP, MEIS)	After EDPMS closure; apply within 1 year

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Update history

2026-08-09 First published.