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Published on: Jun 24, 2026

Documents Required for Import or Export

The Government of India recently made ‘Ease of Business’ a more streamlined process. One of the steps was to reduce the number of documents required for export-import. The documents required are not the same for all product's exports/imports. To import or export goods into India, the following mandatory documents are prescribed per the Foreign Trade Act 1992.

Import Export Code (IEC)

The Import Export Code is a primary document necessary for commencing Import-export activities. The IE code is to be obtained for exporting or importing goods or services.IEC has numerous benefits for the growth of the business. Indeed, you cannot ignore the necessity of IE code registration, as it is mandatory. You can apply for an

Import Export code through IndiaFilings and obtain it within 6 to 7 days.

Documents Required for Export of Goods

It requires the following documents for the export of goods from India:

Bill of Lading / Air Way Bill
Commercial invoice-cum-packing list
Shipping ill or Bill of Export

Documents Required for Import of Goods

It requires the following documents for the import of goods into India:

Bill of Lading / Air Way Bill
Commercial invoice-cum-packing list
Bill of Entry

In addition to the above documents, Import Export Code (IE Code) would always be required to undertake an import or export transaction.

World Bank's 2015 Report listed mandatory documents respectively for export and import to India.

Export of Goods

The below following documents are for the Export of Goods.

Shipping Bill
Commercial Invoice
Packing List
Bill of Lading
Foreign Exchange Control Form (SDF)
Terminal Handling Receipt
Technical Standard Certificate

Import of Goods

The below following documents are for the Import of Goods.

Bill of Entry
Commercial invoice
Packing List
Bill of Lading
Foreign Exchange Control Form (Form A-1)
Terminal Handling Receipt
Certified Engineer's Report
Cargo Release Order
Product Manual
Inspection report

Bill of Lading

A Bill of Lading is a legal document between a shipper and a carrier that specifies the type, quantity, and destination of the goods being carried. The bill is also a shipment receipt when the carrier delivers goods at the predetermined destination. This document accompanies the shipped goods, not considering the mode of transportation. An authorized carrier representative, shipper, and receiver must sign it. Click here to learn more about the Types of Bills of Lading

Shipping Bill or Bill of Export

To acquire clearance for export from the Customs, an exporter must apply called the ‘shipping bill.’ One cannot load the goods unless the exporter files the shipping bill. The export may be by air, vehicle, or vessel. The goods can only be taken on board if the goods are accompanied by certain documents as described below:

At the seaport/ airport	Shipping bill
At the land customs station	Bill of export
For goods transshipment	Bill of transshipment.

A shipping bill is to be submitted electronically. However, the Principal Commissioner or the Commissioner may grant an exemption and accept a physical application where electronic submission is not feasible. A shipping bill has various forms which are differentiated by color. The color schemes denote the following:

Sr. No.	Form Name	Colour
1.	Dutiable Goods	Yellow
2.	Duty-free goods	White
3.	Goods with drawback claims	Green
4.	Goods allowed to be exported as duty-free ex-bond	Pink
5.	Export goods under DEPB Scheme	Blue

Click here to learn more about the Shipping Bill or Bill of Export

Bill of Entry

When goods are imported, a legal document is filed by the importer or a customs agent on their arrival. This legal document is called a bill of entry. The bill of entry forms an essential part of the customs clearance procedure and is submitted to the customs department. Click here to learn more about the Bill of Entry.

Frequently Asked Questions

Common questions about Import Export Code and Documents Required for India.

An Import Export Code (IEC) is a unique code assigned to an individual or a company for undertaking import and export activities. It is a mandatory document required by the Foreign Trade Act 1992 to commence any import or export transactions. Obtaining an IEC is necessary as it facilitates the growth of the business and enables legal trade operations.

The essential documents required for exporting goods from India are: Bill of Lading/Airway Bill, Commercial Invoice-cum-Packing List, and Shipping Bill or Bill of Export. Additionally, an Import Export Code (IEC) is mandatory for all export transactions.

The essential documents required for importing goods into India are: Bill of Lading/Airway Bill, Commercial Invoice-cum-Packing List, and Bill of Entry. An Import Export Code (IEC) is also a mandatory document for all import transactions.

A Bill of Lading is a legal document issued by a carrier to a shipper, detailing the type, quantity, and destination of the goods being carried. It serves as a contract between the shipper and the carrier and acts as a receipt for the goods when delivered to the predetermined destination. It is a crucial document in import-export transactions, irrespective of the mode of transportation.

A Shipping Bill or Bill of Export is a document that an exporter must file to obtain clearance for export from the Customs authority. It is required before loading the goods for export, whether by air, vehicle, or vessel. Without filing this document, the goods cannot be loaded for export.

A Bill of Entry is a legal document filed by the importer or a customs agent upon the arrival of imported goods. It is an essential part of the customs clearance procedure and must be submitted to the customs department. The Bill of Entry is a crucial document for importing goods into India.

Yes, for the import or export of certain goods or categories of goods that are subject to restrictions or require specific compliance, such as food products or pharmaceutical products, additional documents may be required by the respective regulatory authorities. These authorities can notify additional documents or information as deemed necessary for legal compliance on a case-to-case basis.

An Import Export Code (IEC) can be obtained by applying through authorized service providers like IndiaFilings. The application process is generally straightforward, and the IEC can be obtained within 6 to 7 days.

The color schemes used in Shipping Bills differentiate the various forms based on the nature of the goods being exported. For instance, yellow shipping bills are used for dutiable goods, white for duty-free goods, green for goods with drawback claims, pink for duty-free ex-bond goods, and blue for goods exported under the DEPB Scheme.

According to the World Bank's 2015 Report, in addition to the standard documents like Bill of Entry, Commercial Invoice, Packing List, and Bill of Lading, some additional documents are required for the import of goods into India. These include a Foreign Exchange Control Form (Form A-1), Terminal Handling Receipt, Certified Engineer's Report, Cargo Release Order, Product Manual, and Inspection Report.