The core export documents: invoice, packing list, bill of lading and more

Updated 1 Oct 2026

This guide is for new exporters who need to know which documents travel with a shipment, who issues each one and why it matters. It covers the documents almost every export needs and the product- and market-specific certificates that are often added.

The three documents Indian rules require

The Foreign Trade Policy treats three documents as mandatory for exports of goods:

a transport document: bill of lading, airway bill, lorry receipt, railway receipt, or postal receipt;
a commercial invoice cum packing list (they can be one document or two);
a shipping bill or bill of export.

Everything else depends on what your buyer, their customs, your bank, your payment terms and your product require. The document checklist generator builds a list for your country, product, Incoterm and payment term.

Who issues what

Document	Issued by	What it does
Commercial invoice	You, the exporter	The bill of sale: buyer, goods, HS code, quantity, unit price, total, currency, Incoterm and payment terms
GST tax invoice	You	Your invoice under GST law; its number and date must match your GST returns and the shipping bill
Packing list	You	Contents of each package, marks and numbers, net and gross weights, dimensions
Shipping bill	Filed by you or your customs broker; customs grants the let export order	Customs declaration of export; the basis for IGST refund, drawback and RoDTEP
Bill of lading	Shipping line, or a freight forwarder (house bill)	Receipt for goods, evidence of the carriage contract and, when made out "to order", a document of title
Airway bill	Airline or air consolidator	Receipt and carriage contract for air freight; not a document of title
Certificate of origin	Chamber of commerce or export promotion council (non-preferential); notified agency or, where allowed, the exporter (preferential)	Proves Indian origin; the preferential form supports a lower duty under a trade agreement
Insurance certificate or policy	Insurer, at the request of whoever must insure under the Incoterm	Evidence of cargo cover; required under CIF and CIP
Inspection certificate	Export Inspection Council or its agencies for notified products; otherwise a third-party inspector the buyer names	Confirms quality, quantity or specification before shipment
Phytosanitary certificate	Plant quarantine authority (Directorate of Plant Protection, Quarantine and Storage)	Confirms plants and plant products meet the importing country's pest rules
Health or veterinary certificate	Export Inspection Council or other competent authority	Required by many markets for food of animal origin such as fish, dairy and eggs
Bill of exchange	You, drawn on the buyer (or on the bank under an LC)	Formal demand for payment, used under documentary collections and many letters of credit

Notes on the key documents

Commercial invoice and GST invoice

Most exporters issue a commercial invoice in foreign currency for the buyer and a GST tax invoice for Indian compliance. The GST invoice for an export must carry the endorsement required under Rule 46 of the CGST Rules, stating whether the supply is made under bond or LUT without paying IGST, or on payment of IGST. Give your customs broker the GST invoice number, not only the commercial invoice number, or your IGST refund may be held up.

Bill of lading

Ocean bills of lading are usually issued in a set of originals. Whoever holds an original "to order" bill can normally take delivery, so do not release originals until your payment terms allow it. Check the shipper, consignee, notify party, ports, description and "shipped on board" date before the bill is issued; corrections after issue cost time and money. A seaway bill or telex release avoids paper originals but gives you no control over delivery once issued, so use them only with advance payment or a trusted buyer.

Certificates for food and agricultural products

Apply for a phytosanitary certificate well before shipment through the Plant Quarantine Management System (PQMS), after a one-time exporter registration. Fishery products for the EU, for example, need a health certificate from the Export Inspection Council and must come from an approved establishment. Check the importing country's requirements early, as some need pre-registration of your facility.

Bill of exchange

Under documents against payment (DP), the bill is payable at sight; under documents against acceptance (DA), the buyer accepts it for payment at a future date. Collections are handled under the ICC's URC 522 and letters of credit under UCP 600.

Keep every document consistent

Prepare the commercial invoice and packing list first, from the confirmed order or LC.
Use the same buyer name and address, description, HS code, quantities, weights, marks and invoice number across every document.
Send copies to your broker and forwarder so the shipping bill and bill of lading draft match them.
Check the draft bill of lading before it is issued.
Apply for the certificate of origin, insurance and any inspection or health certificates with the final invoice details.

Common mistakes

Weights or package counts that differ between the packing list, shipping bill and bill of lading.
Goods described differently on the invoice and the certificate of origin.
Under an LC, an invoice that does not use the description in the credit, or an insurance document dated after shipment.
Releasing original bills of lading to the buyer before payment on DP or LC terms.
Leaving phytosanitary or health certificates until the goods are at the port.

Related on Exportsmitra

Sources

Last checked 1 October 2026. Rules change: confirm with your customs broker and your bank before you act.

Spotted something out of date? Tell us

Our guides are drafted with the help of AI and checked against official sources, but rules change often and mistakes can slip through. Please confirm with DGFT, CBIC, RBI, ECGC or your bank before you act. General information only, not legal or financial advice.