The paperwork, decoded

The commercial record of the sale: goods, quantities, unit values, Incoterm, currency and both parties' details.

When

Prepared as soon as the order is confirmed; needed for the shipping bill and by the buyer's customs broker.

Issued by

Exporter

Carton-by-carton breakdown of contents, net and gross weight, dimensions and marks.

When

Finalised at packing, before the container is stuffed and sealed.

Issued by

Exporter

The primary Indian export declaration filed on ICEGATE; it authorises the goods to leave the country.

When

Filed before the goods reach the port, after the invoice and packing list are final.

Issued by

Customs broker on ICEGATE

Certifies where the goods were produced; preferential versions unlock lower duty under a trade agreement.

When

Applied for once the invoice is final, usually two to five working days before sailing.

Issued by

Chamber of commerce or DGFT (preferential)

The carrier's contract and receipt. A bill of lading is a title document; an air waybill is not.

When

Issued after the goods are loaded; the draft is checked before release.

Issued by

Shipping line or airline

A Letter of Undertaking lets you export without paying IGST; otherwise you pay and claim a refund.

When

Filed once per financial year, before the first export of that year.

Issued by

GST portal

Evidence of cargo cover, typically Institute Cargo Clauses A at 110% of the invoice value.

When

Required whenever the Incoterm places the insurance duty on the seller, such as CIF or CIP.

Issued by

Insurer

Confirms plant or food consignments meet the importing country's sanitary requirements.

When

Inspection booked five to seven days before loading for agri and food goods.

Issued by

Plant Quarantine or authorised laboratory