The B2B Guide to Indian Export Documentation & Customs

1. The Primary Legal Pre-requisites

Before any physical cargo can clear custom gates in India, the exporting entity must secure standard legal accreditations. The foundational requirement is the **Import Export Code (IEC)** issued by the Director General of Foreign Trade (DGFT). Additionally, registration under the **Goods and Services Tax (GST)** with an active Letter of Undertaking (LUT) is mandatory to execute tax-free export dispatches.

2. Key Commercial Shipment Documents

Every international ocean or air cargo container must carry a structured document pack. Missing papers will trigger customs detention at destination ports:

• Commercial Invoice & Packing List: Detailing exact weights, quantities, HS classifications, and itemized values in preferred trading currency (usually USD or EUR).
• Bill of Lading (B/L) / Air Waybill: Issued by the shipping carrier, acting as the primary contract of carriage and title transfer document.
• Certificate of Origin (CoO): Stamping that the commodities were manufactured in India. CoO issued under preferential trade agreements can lower import tariffs for B2B buyers.

3. Special Clearances: Phytosanitary & Fumigation

For wellness, agricultural, and timber-adjacent items (like bamboo-core incense or cotton tote bags), destination countries require special bio-safety clearances. A **Phytosanitary Certificate** issued by the Ministry of Agriculture certifies that the cargo has been inspected and is free from quarantine pests. Additionally, wood-packing materials must undergo standard fumigation and receive a certified stamp.