Most export shipments that get stuck are not stuck because of the product. They are stuck because a document is missing, vague or inconsistent with another document. A courier cannot fix that at the airport, and the buyer abroad only sees a parcel that has stopped moving.
This guide lists the export shipment documents an Indian online seller needs, in the order you will meet them: one-time registrations, the papers that travel with every shipment, and the extras that depend on what you sell and where it is going. Take a seller like Ritu in Jaipur, who sells block-printed cushion covers on her own website and has just received her first order from a boutique in Melbourne. Her checklist looks like the one below. If you are still deciding whether to export at all, start with our guide on how to start exporting from India.
Layer 1: Registrations you set up once
These are not attached to each parcel, but the shipment documents refer to them, and the courier will ask for them before your first export.
Importer-Exporter Code (IEC)
DGFT describes the IEC as mandatory for export from India or import into India unless you are specifically exempted. Since GST, the IEC carries the same number as your firm’s PAN, but it is still issued separately on application through the DGFT portal. To apply you need a PAN, a bank account in the firm’s name and a valid address, which DGFT may verify physically. Sole proprietors, partnerships, LLPs, companies and several other forms of business can all hold one.
GST registration and a Letter of Undertaking (LUT)
Exports are treated as zero-rated supplies under GST. A registered exporter can either pay IGST on the export and claim a refund, or ship without paying IGST under a Letter of Undertaking filed on the GST portal in Form GST RFD-11. The GST circular on LUTs says an LUT is valid for the whole financial year in which it is filed, so it has to be filed again each year. Many small exporters prefer the LUT route because it keeps cash from being locked up in refunds, but this is a decision to make with your CA.
AD code registered with customs
Your bank gives you an Authorised Dealer (AD) code linked to the current account where export proceeds will arrive. You then register that AD code and bank account with customs on ICEGATE. The courier shipping bill for commercial goods has a field for the AD code, and ICEGATE’s advisory notes that AD code bank account registration is mandatory for drawback refund claims. Ask your bank for the AD code letter early; it is a common reason first exports slip by a few days.
RCMC, if you want export benefits
A Registration-cum-Membership Certificate comes from the export promotion council for your product category. It is usually needed if you plan to claim benefits under the Foreign Trade Policy. It is not needed to physically ship a parcel, but check with the relevant council if incentives matter to your margins.
Layer 2: Documents that travel with every shipment
| Document | Who prepares it | What it must show |
|---|---|---|
| Commercial invoice | You | Your name, address, IEC and GSTIN; buyer’s name and address; clear description, HS code, quantity, unit value, total value and currency; terms of sale; whether IGST was paid or the export is under LUT |
| Packing list | You | Number of boxes, contents of each box, net and gross weight, box dimensions |
| Airway bill (AWB) | The courier or airline | Shipper, consignee, pieces, weight; the tracking number for the shipment |
| Courier shipping bill | The authorised courier, using your data | Filed electronically with customs; links your IEC, AD code, invoice and the parcel |
| Shipping bill (cargo mode) | Your customs broker | Filed on ICEGATE when goods go as air or sea cargo instead of courier |
Commercial invoice
This is the document customs officers at both ends read most closely. Three habits prevent most problems:
- Describe the goods plainly. “Cotton cushion covers, hand block printed, 40 x 40 cm” is clear. “Home decor items” or “gift” invites questions.
- Use the right HS code. The code decides how the goods are classified at the destination and what duty applies there. If you are unsure, ask a customs broker once and reuse the answer for that product.
- Make the value match the money. The invoice value should match what the buyer actually pays you. Under-declaring to save the buyer duty is a customs offence, and it also creates a mismatch when your bank reports the export receipt.
Packing list
For a single small parcel the packing list can be short, but it should still agree with the invoice line by line. For multi-box shipments, number the boxes (“1 of 3”) and list what each contains. Weight and dimensions on the packing list should match what the courier measures; otherwise you will pay for the difference, as our guide to volumetric weight and shipping charges explains.
Courier shipping bills: CSB-III, CSB-IV and CSB-V
When you export through an international courier, you do not file the shipping bill yourself. The authorised courier files it on the customs Express Cargo Clearance System. The courier regulations define three export forms:
- CSB-III for documents.
- CSB-IV for bona fide gifts, commercial samples and prototypes.
- CSB-V for commercial goods involving foreign exchange, which is what most online sales abroad are.
The CSB-V form asks for your IEC, AD code, GSTIN, invoice number and value, HS code, destination, whether the export is through e-commerce, and whether IGST was paid or the goods are going under bond or LUT. That is why the courier asks you for these details before pickup.
One recent change matters for growing sellers. From 1 April 2026, CBIC removed the earlier ₹10 lakh value cap per consignment on commercial courier exports, so higher-value orders no longer have to move to cargo mode only because of value. Our guide to customs clearance for international shipments covers what happens after the shipping bill is filed.
Planning your first shipment abroad? With Courier Tales you can book international shipments from your dashboard: compare carriers for the destination, see an estimated price, and send the parcel to our warehouse, where it is re-measured before the final price is set.
Layer 3: Documents that depend on the product and the destination
Some shipments need more than the core set. Common examples:
- Certificate of origin. Proves where the goods were made. It can let the buyer claim a lower duty rate under a trade agreement between India and the destination country. DGFT runs an online platform for these certificates; whether a preferential certificate applies depends on the agreement and your product.
- Product-specific certificates. Food, cosmetics, medicines, plant products, animal products and some chemicals can need health, safety or phytosanitary certificates at either end. Check both India’s export policy for the item and the destination country’s import rules before taking the order.
- Licences for restricted items. A small number of goods need an export authorisation from DGFT. Check your product’s export policy on the DGFT site.
- Buyer-side details. Some destinations ask for the receiver’s tax or import identification number, a phone number or an email address for customs contact. Collect these at checkout so you are not chasing the buyer later.
A customs broker or your courier’s export desk can tell you which of these apply to a specific product and country. Ask before you quote a delivery date to the buyer.
Mistakes that hold up export parcels
| Mistake | What happens | Fix |
|---|---|---|
| Invoice says “gift” for a paid order | Wrong shipping bill category; questions at both ends | Declare it as a commercial sale with the real value |
| HS code missing or guessed | Classification query; duty reassessed at destination | Confirm the code once per product with a broker |
| Invoice value differs from payment received | Customs query now, bank reconciliation trouble later | Invoice exactly what the buyer pays |
| Weight on documents lower than actual | Extra charges and possible hold | Weigh and measure the packed box |
| LUT not renewed for the new financial year | Export treated as if IGST should have been paid | Diary the renewal for April each year |
| AD code not registered with customs | Shipping bill cannot be completed | Register it on ICEGATE before the first pickup |
A pre-pickup checklist
Run through this before every export parcel leaves your premises:
- IEC active and details up to date on the DGFT portal
- LUT filed for the current financial year (or IGST paid, as agreed with your CA)
- AD code registered with customs
- Commercial invoice with clear description, HS code, value, currency and terms of sale
- Packing list matching the invoice, with weights and box dimensions
- Any product-specific certificate ready
- Buyer’s full address, phone number and any import ID the destination asks for
- Copies of everything saved against the order number
Keep one folder per shipment, with the invoice, packing list, AWB, shipping bill number and payment record together. When you later reconcile export payments with your bank or answer a query from customs, that folder saves hours. For how these documents affect your landed cost, see our guide on international shipping costs from India.
Requirements change, and they differ by product and country. Treat this checklist as a starting point and confirm the details for your goods with a CA or customs broker.
Final thoughts
Export paperwork looks heavy the first time, but most of it is set up once. After that, each shipment needs an accurate invoice, a matching packing list and the details your courier asks for. Sellers who build that habit early find that international orders move much like domestic ones.
If you already sell across India and want to add buyers abroad, Create your Courier Tales account and book your first international shipment from the dashboard.
Frequently asked questions
Which documents do I need to send a commercial parcel abroad by courier?
At a minimum, expect a commercial invoice, a packing list and the airway bill the courier generates. The authorised courier then files a courier shipping bill with customs using your details, including your IEC and, for commercial goods, your AD code. Regulated products may need extra certificates, so ask your courier before you pack.
Is IEC compulsory for exporting goods from India?
DGFT describes the Importer-Exporter Code as mandatory for exporting goods from India unless a specific exemption applies. It carries the same number as your business PAN but is issued separately on application through the DGFT portal. You need a PAN, a bank account in the firm's name and a valid address to apply.
What is an LUT and do small exporters need one?
A Letter of Undertaking, filed on the GST portal in Form GST RFD-11, lets a registered exporter ship goods without paying IGST upfront. It is valid for the financial year in which you file it, so it has to be renewed each year. Your CA can tell you whether exporting under LUT or paying IGST and claiming a refund suits your business.
What is the difference between CSB-IV and CSB-V?
Both are courier shipping bills filed by the authorised courier. Under the courier regulations, CSB-IV covers bona fide gifts, commercial samples and prototypes, while CSB-V covers commercial goods involving foreign exchange. If you are selling to a buyer abroad and getting paid, your parcel is normally a CSB-V shipment.
Can a wrong invoice delay my export shipment?
Yes. A vague description, a missing HS code or a value that does not match the payment can lead customs at either end to hold the parcel and ask questions. Fixing the paperwork after the parcel reaches the airport takes far longer than getting it right before pickup.
Sources
- IEC Profile Management, Directorate General of Foreign Trade, Government of India (accessed 2 November 2026)
- Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 (updated text with forms), Central Board of Indirect Taxes and Customs (accessed 2 November 2026)
- Circular No. 8/8/2017-GST: furnishing of Bond/Letter of Undertaking for exports, GST Council (accessed 2 November 2026)
- AD Code Bank Account Registration Advisory, ICEGATE, Central Board of Indirect Taxes and Customs (accessed 2 November 2026)
Courier, marketplace and tax rules change. Check the current terms with your courier, marketplace or adviser before relying on them.