Exporting is not importing in reverse. The document is a Shipping Bill, the deadline is the vessel cut-off, and missing it costs you a sailing rather than a day of demurrage.
Most guidance written for Indian traders covers imports. Exporters get less attention, and the process differs in ways that matter: the declaration is different, the pressure is a vessel cut-off rather than a free period, and your incentive claims are decided by what you declare at filing.
Before the first shipment
IEC from the DGFT. The same code serves imports and exports. See our IEC registration guide.
AD Code registration. Your bank's Authorised Dealer code must be registered at every port you intend to ship from. This catches people out — it is port-specific, so adding a new gateway means a new registration, and it takes days you will not have in the moment.
GST: LUT or pay-and-refund. Exports are zero-rated. File a Letter of Undertaking on the GST portal and export without paying IGST; skip it and you must pay IGST then claim it back. The LUT is free, takes minutes, and must be renewed each financial year. Most exporters should simply file it in April and forget it.
ICEGATE registration with a Class 3 digital signature, so filings and queries move electronically.
The clearance sequence
1. Shipping Bill filed. The export declaration, lodged through ICEGATE. It carries your HS classification, FOB value, the scheme you are claiming under, and your bank details for incentive credit. Choose the correct Shipping Bill type — free, drawback, or under an export promotion scheme — because the type determines which benefits you can claim later.
2. Goods arrive at the port or ICD and are registered against the Shipping Bill.
3. Risk assessment. Low-risk consignments are facilitated through without physical examination; others are marked for inspection.
4. Examination, where applicable. The officer verifies the goods match the declaration.
5. Let Export Order. The LEO is the moment that matters. Until it is granted, your cargo cannot be loaded. After it, the goods are cleared for export.
6. Loading and sailing.
7. Export General Manifest. The carrier files the EGM after departure. This is the step exporters forget, and it is the one that releases your money — IGST refunds and drawback do not process until the EGM is filed and matches your Shipping Bill.
8. Proof of export and BRC. Your bank issues realisation evidence once payment arrives, closing the loop for FEMA purposes.
The documents
- Commercial invoice and packing list
- Shipping Bill
- Letter of Undertaking (or proof of IGST payment)
- Certificate of Origin, where the buyer needs preferential treatment at their end
- Inspection or quality certificates required by the destination
- Insurance certificate under CIF or CIP terms
- Any export licence, for restricted goods
Where exporters actually lose time
The cut-off, not the clearance. Every sailing has a documentation cut-off and a gate-in cut-off, typically one to three days before departure. Miss it and you wait for the next vessel — often a week. Work backwards from the cut-off, not forwards from today.
AD Code not registered at that port. A last-minute switch from Nhava Sheva to Mundra fails at the first step.
Shipping Bill type wrong. Declare under the wrong scheme and the incentive is lost. Amending afterwards is possible but slow, and sometimes refused.
EGM mismatch. A discrepancy between the carrier's EGM and your Shipping Bill silently blocks refunds. Nobody tells you. Check that the EGM has been filed and matches, rather than waiting and wondering where the refund is.
Destination requirements discovered late. Fumigation, ISPM-15 treated pallets, a legalised Certificate of Origin, a pre-shipment inspection — these are your buyer's import requirements, and they must be arranged before the goods leave.
A realistic timeline
| Stage | Typical |
|---|---|
| Shipping Bill filing to LEO, clean file | same day to 2 days |
| With examination | add 1–2 days |
| Gate-in before vessel cut-off | 1–3 days before sailing |
| EGM filing after departure | 1–3 days |
| IGST refund after EGM match | 1–3 weeks |
Related reading
- Customs clearance process for imports — the mirror process
- RoDTEP and duty drawback — claiming what the Shipping Bill entitles you to
- Incoterms 2020 — who carries the cost and risk on your sale
We file Shipping Bills daily and plan backwards from the cut-off. Tell us what you are shipping and where.
