Quick answer
Before your first export from India you need an IEC, GST registration, and your bank's AD Code registered with customs on ICEGATE. To export without paying IGST, you also need a Letter of Undertaking (LUT) filed on the GST portal each financial year. For each shipment you need a commercial invoice, a packing list and a Shipping Bill. Customs then gives Let Export Order (LEO), and the shipping line issues the Bill of Lading. Many exports also need a certificate of origin, and an RCMC from your export promotion council is needed to claim many benefits.
Key takeaways
- Set up IEC, GST, AD Code registration on ICEGATE and an LUT before your first shipment.
- The Shipping Bill is the export declaration. Let Export Order (LEO) is customs' approval to ship.
- Export benefits such as duty drawback are claimed in the Shipping Bill, so declare them at filing.
- Your GST invoice and Shipping Bill must match, or your IGST refund can get stuck.
- Fumigation, phytosanitary and origin certificates depend on the product and the buyer's country.
In this guide
One-time registrations before your first export
| Registration | Where | Why you need it |
|---|---|---|
| IEC (Importer Exporter Code) | DGFT portal | Needed for every export and import |
| GST registration | GST portal | Export invoices, input tax credit and refunds |
| LUT (Letter of Undertaking) | GST portal, renewed every financial year | Lets you export without paying IGST |
| AD Code registration | Code from your bank, registered on ICEGATE | Needed to file Shipping Bills and to receive export benefits in your bank account |
| ICEGATE registration | ICEGATE | To track Shipping Bills, refunds and benefits online |
| RCMC | Your export promotion council | Needed to claim many benefits under the Foreign Trade Policy |
The RCMC comes from the export promotion council for your product: for example, GJEPC for gems and jewellery, or SRTEPC for synthetic and rayon textiles, which covers much of Surat's textile trade. Some agri products also need APEDA registration.
Documents for every export shipment
- Commercial invoice: buyer, description, HS code, quantity, value, currency and Incoterm.
- Packing list: packages, contents and weights.
- Shipping Bill: your export declaration, filed on ICEGATE by you or your customs broker.
- Bill of Lading or Airway Bill: issued by the carrier once the cargo is loaded.
- Certificate of origin: a preferential certificate if your buyer wants to claim a lower duty under a trade agreement, or a non-preferential one if the buyer or their bank asks for it.
- Product certificates where needed: a phytosanitary certificate for plants and agri products, a fumigation certificate for wooden packaging, and health or test certificates for food.
How an export clears customs, step by step
- You prepare the invoice and packing list, and book space with the shipping line or forwarder.
- Your customs broker files the Shipping Bill on ICEGATE and uploads documents through e-Sanchit.
- The goods reach the port, CFS or ICD, either factory-stuffed in a sealed container or stuffed at the CFS.
- Customs assesses the Shipping Bill. If the cargo is selected, it is examined.
- Customs gives Let Export Order (LEO), which is permission to load.
- The container is loaded, the vessel sails, and the shipping line files the export manifest.
- The Bill of Lading is issued, and any IGST refund or drawback is processed.
Export benefits you claim in the Shipping Bill
- Duty drawback: a refund of customs duty on inputs used to make the export goods. You declare it in the Shipping Bill, and it is paid to your registered bank account.
- IGST refund: if you export with payment of IGST instead of under LUT, the refund is processed once the Shipping Bill and your GST returns match.
- Remission schemes such as RoDTEP, where available for your product, are also declared in the Shipping Bill.
Mistakes first-time exporters make
- The AD Code isn't registered at the port of export, so the Shipping Bill can't be filed.
- The LUT isn't renewed for the new financial year.
- The invoice value or number in GST returns doesn't match the Shipping Bill, so the IGST refund is held.
- The wrong HS code, which changes the drawback rate and any benefits.
- Wooden pallets without ISPM-15 treatment marks, which are rejected at destination.
- Not tracking when export payment is received from the buyer, which the bank must report within the time allowed under FEMA.
Exporting from Surat with Neptoria
We help exporters in Surat and across Gujarat with registrations, Shipping Bills, certificates of origin and benefit claims, and clear export cargo at Hazira, ICD Sachin, Mundra, Kandla and Ahmedabad Air Cargo. See our export documentation service and ocean freight for shipping to China, the UAE, Europe, South Africa and beyond.
Frequently asked questions
Let Export Order is the permission customs gives after assessing the Shipping Bill and examining the cargo, if it was selected. Only after LEO can the goods be loaded on the vessel or aircraft.
No. You can either export without paying IGST under an LUT, or pay IGST on the export and claim it back as a refund. Most regular exporters file an LUT so their money isn't held up.
The Shipping Bill is your export declaration to Indian customs. The Bill of Lading is issued by the shipping line as a receipt for the cargo and a contract of carriage, and it is often the document of title your buyer needs to collect the goods.
The exporter or their licensed customs broker files the Shipping Bill electronically on ICEGATE, with the supporting documents uploaded through e-Sanchit.
You can export without one, but an RCMC from your export promotion council is needed to claim many benefits under the Foreign Trade Policy. Most regular exporters get one.
Related services
Neptoria customs team
Written by the customs and documentation team at Neptoria Clearing And Logistics, a customs house agent in Surat that clears cargo at Hazira, ICD Sachin, Mundra, Kandla and Ahmedabad Air Cargo.
Rules and rates change. This guide is general information, not legal advice. Last updated 9 November 2026.
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