Exporter guide

One accountable route. Clear ownership from the first document to final delivery.

By the Krishnavi India operations desk, New Delhi
Updated

How to Export from India: A Practical Shipment Guide

To export from India, get an Importer Exporter Code (IEC) from DGFT, set up GST and a Letter of Undertaking (LUT), register your bank's AD code at the port, check that the product can leave India and enter the buyer's country, agree price and Incoterm, prepare the invoice and packing list, file the shipping bill, book freight, and keep records until payment is realised.

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First IDIEC from DGFT
TaxGST and LUT for zero-rated exports
CustomsAD code and shipping bill
FinishPayment realisation and records

Route notes

What buyers and operators need to know.

01

0. Set up the registrations exporters usually need

Most Indian exporters start with these registrations. Requirements change by entity, product and incentive use, so confirm the current rules on the DGFT, GST and ICEGATE portals before the first shipment.

  • IEC (Importer Exporter Code) from DGFT, linked to the business PAN
  • GST registration and an annual LUT to export without paying IGST, or pay IGST and claim a refund
  • AD (Authorised Dealer) code from your bank, registered with customs at each port of export
  • RCMC from the relevant export promotion council where needed for scheme benefits
  • ICEGATE registration for customs filings, usually through your customs broker
02

1. Confirm the product and destination

Write a specific product description, proposed HS classification, materials, use, value, and origin. Then check whether India restricts the export and whether the destination restricts the import. Buyer eligibility and product standards should be verified before accepting the order.

03

2. Agree price, Incoterm, and payment

The quotation should state currency, quantity, unit price, Incoterm and named place, payment method, lead time, validity, packaging, and who pays for freight, insurance, customs, duty, and delivery. Incoterms allocate tasks and risk; they do not replace a sales contract.

  • Name the Incoterm and exact place
  • Map seller and buyer responsibilities
  • Confirm payment and bank-document needs
  • Build logistics and compliance into the price
04

3. Prepare the shipment file

The commercial invoice and packing list should match the goods, purchase order, customs inputs, and transport instructions. Add certificates, licenses, tests, insurance, and origin documents required by the product, buyer, bank, or destination.

05

4. File the shipping bill and move the cargo

Your customs broker files the shipping bill on ICEGATE using the invoice, packing list and AD code. Customs may assess or examine the goods and then gives the Let Export Order (LEO). Coordinate cargo readiness, pickup, terminal cut-off and carrier acceptance around that sequence, and review draft bills of lading or airway bills before final issue.

06

5. Close the transaction

Send the buyer and bank the agreed document set, track arrival and delivery, realise the export proceeds through your bank within the period RBI allows, reconcile GST refunds, incentives and e-BRC records where applicable, and keep a clean audit file.

Direct answers

Frequently asked questions

What is the process of export from India?

In short: register (IEC, GST and LUT, AD code), confirm the product and buyer, agree price and Incoterm, prepare the invoice and packing list, file the shipping bill through ICEGATE, get the Let Export Order, ship, send the documents and realise payment.

How do I start exporting products from India as a small business?

Get an IEC from DGFT, file a GST LUT, pick one product and one market, check that market's import rules, and run a small first shipment with a freight forwarder or customs broker who can review the documents before filing.

Is an IEC mandatory to export goods from India?

For most commercial exports, yes. DGFT lists limited exemptions, for example for certain government bodies and some personal or low-value cases, so check the current DGFT rules for your situation.

Do all exporters need the same registrations?

No. Requirements depend on the legal entity, tax position, product, export policy, marketplace, payment route, and incentive use. Confirm current requirements with the relevant authority and professional adviser.

Can a first shipment move without a freight forwarder?

Some shippers coordinate providers directly, but first-time exporters often benefit from one operating plan across documents, customs, booking, and delivery.

When should freight be booked?

After cargo details and readiness are reliable, but early enough to meet capacity and cut-offs. Booking too early with uncertain data can cause amendments or cancellation charges.