Complete Compliance Guide for Export Documents (2026)
Missing one mandatory field on a commercial invoice can delay your shipment by 2–3 weeks and cost thousands in demurrage charges. This guide covers every document Indian exporters need — and exactly what must be in each one.
Why Export Document Compliance Matters
Every time a shipment leaves India, it must be accompanied by a set of documents that customs authorities at both the origin and destination country review. A single error — a wrong HS code, a missing signature, or an incorrect buyer address — can result in:
- Shipment held at customs (demurrage: ₹10,000–₹50,000/day)
- Goods returned to origin (freight both ways)
- Payment delays from buyers citing “incorrect documentation”
- GST refund claims rejected by Indian customs
- Loss of trust with international buyers
In 2025, Indian customs authorities flagged over 2.3 lakh export shipments for documentation errors. The vast majority were avoidable. This guide tells you exactly what each document needs.
💡 Pro Tip: Velision's Export Docs AI automatically checks all mandatory fields for 100+ destination countries before you download. Try it free →
1. Commercial Invoice
The commercial invoice is the most important export document. It is required for every single international shipment and is used by customs to assess duties and taxes. Here is exactly what must be included:
Mandatory fields (every country)
- Invoice number and date — Unique sequential numbering (e.g., VEL-2026-0042)
- Seller details — Full legal name, address, country, GSTIN
- Buyer details — Full name, address, country, contact person
- Shipper / consignee details — If different from buyer
- Description of goods — Detailed, not vague (“textile fabrics, 100% cotton” not “fabric”)
- HS Code (Harmonised System Code) — 6–8 digit classification
- Quantity and unit of measurement — e.g., 500 kg, 200 pieces
- Unit price and total value — In agreed currency (USD, EUR, AED)
- Incoterms — FOB, CIF, EXW, DDP, etc.
- Country of origin — India
- Payment terms — T/T 30 days, LC at sight, etc.
- Authorised signature — With company stamp
⚠️ Most Common Mistake: Using vague product descriptions. “Chemical products” will get your shipment held. Always use specific descriptions matching your HS code.
2. Packing List
The packing list accompanies the commercial invoice and gives customs officers a detailed breakdown of what is physically inside each box or container. It must match the commercial invoice exactly.
Required fields
- Reference to commercial invoice — Same invoice number
- Number and type of packages — e.g., 10 cartons
- Gross weight per package — In kg
- Net weight per package — In kg
- Dimensions per package — L × W × H in cm
- Total gross weight — Must match Bill of Lading
- Contents per package — Items and quantities in each box
- Marks and numbers — Package markings for identification
3. Certificate of Origin (COO)
The Certificate of Origin (COO) proves that your goods were manufactured or substantially transformed in India. It is required when the buyer's country has a Free Trade Agreement (FTA) with India that provides preferential tariff rates.
When COO is mandatory
- UAE — India-UAE CEPA (significant duty reductions)
- ASEAN countries — India-ASEAN FTA
- Sri Lanka, Bhutan — SAFTA
- South Korea — India-Korea CEPA
- Japan — India-Japan CEPA
- Any country where your buyer wants to claim preferential tariffs
How to get a COO in India
- Apply through DGFT (Director General of Foreign Trade) portal
- Or through Export Promotion Councils (FIEO, APEDA, EEPC)
- Or through Chambers of Commerce (FICCI, CII, ASSOCHAM)
- Processing time: 1–3 working days
4. GST Export Invoice
Under Indian GST law, exports are treated as “zero-rated supplies”. You can either export without paying IGST (using a Bond/LUT) or pay IGST and claim a refund. In both cases, a proper GST export invoice is mandatory.
Required fields on GST export invoice
- Supplier's GSTIN
- “Supply meant for export under Bond/LUT without payment of IGST” (or with payment)
- Name and address of recipient — Buyer's country address
- Place of supply — State of export
- HSN code — For each line item
- Shipping Bill number — Filled after customs filing
- Port of export
- If paying IGST: IGST amount on each line item
📌 Note: Your GST export invoice must be filed in GSTR-1 by the 11th of the following month. Delays affect your GST refund claim timeline.
5. Country-Specific Requirements
🇦🇪 UAE
- Commercial invoice must be attested by Chamber of Commerce if value exceeds AED 10,000
- COO required for India-UAE CEPA benefits (up to 90% duty reduction)
- Packing list must show gross weight in metric tonnes for sea freight
- Arabic translation often required for food and pharma products
🇺🇸 USA
- Commercial invoice must state country of origin on every line item
- FDA registration required for food, cosmetics, and medical devices
- ISF (Importer Security Filing) required at least 24 hours before loading
- No need for attested/legalised invoice for most products
🇬🇧 UK
- Post-Brexit: UK has its own customs rules separate from EU
- EORI number required for importer and exporter
- Rules of Origin statement on invoice for UK-India trade
- Commodity codes must use UK Trade Tariff (not EU Combined Nomenclature)
🇩🇪 Germany (EU)
- EUR.1 movement certificate required for preferential tariff under India-EU (when applicable)
- Import VAT (19%) collected at German customs — buyer's VAT number must be on invoice
- CE marking required for electronics, machinery, PPE
- REACH compliance documents needed for chemical products
🇨🇦 Canada
- B3 (Canada Customs Coding Form) required for commercial imports over CAD 20
- NAFTA/CUSMA origin declaration on invoice if claiming preferential tariffs
- Country of origin must be declared on invoice and marking on goods
- CFIA permits required for food, plant, and animal products
Top 7 Common Compliance Mistakes
- Wrong HS code — Results in wrong duty calculation; can trigger inspection or seizure
- Vague product description — “Electronic goods” instead of “LED bulbs, 9W, E27 base”
- Missing authorised signature — Invoice rejected by customs or banks for LC
- Weight mismatch — Invoice says 100 kg, Bill of Lading says 102 kg — customs query
- Wrong incoterms — Using FOB when contract says CIF; affects duty calculation
- Missing COO when required — Buyer loses FTA tariff benefit, may refuse shipment
- GST invoice not linked to Shipping Bill — GST refund claim fails or is delayed
Free Compliance Checklist
Before shipping, run through this checklist for every document:
- ☐ All party details match the trade contract exactly
- ☐ HS code is correct and matches product description
- ☐ Invoice value matches LC/contract value
- ☐ Weights on invoice, packing list, and Bill of Lading all agree
- ☐ Authorised signature and company stamp present
- ☐ COO obtained if buyer's country has FTA with India
- ☐ GST export invoice filed in GSTR-1
- ☐ Country-specific requirements checked (attestation, translation, etc.)
How Velision Automates Compliance Checking
Velision's Export Docs AI validates every document before you download it:
- HS code validation — AI suggests the correct HS code based on your product description
- Mandatory field checker — Flags any missing field per destination country
- Weight reconciliation — Automatically checks that invoice, packing list, and B/L weights agree
- COO eligibility check — Tells you if a COO is needed and which authority to approach
- GST compliance — Generates GST-compliant invoice with correct zero-rating language
FAQ
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