The export document pack from India, and the mismatches that delay customs

A shipment clears customs, and a letter of credit pays, on the documents. Each document can be correct on its own and still cause a hold if it conflicts with another. This page lists what you receive from us and the mismatches to check before the goods sail. It is general information, as of November 2026, not legal or customs advice.

The three mandatory documents

India's Foreign Trade Policy 2023 lists three mandatory documents for exporting goods:

1. Bill of lading or air waybill (or a lorry, railway or postal receipt), issued by the carrier.
2. Commercial invoice cum packing list.
3. Shipping bill or bill of export, the Indian Customs export declaration.

Regulators can ask for more for particular goods or cases.

Commercial invoice

The destination's customs authority sets what the invoice must show. For the United States, 19 CFR 141.86 requires, among other things, the port of entry, the seller and buyer, a detailed description with grade or quality and marks, quantities, the price of each item and the currency, all charges itemised (freight, insurance, packing), the country of origin and the name of a responsible employee of the exporter, in English. HMRC may ask UK importers for commercial invoices, purchase orders and bills of lading to support the customs value.

Packing list

The packing list shows the contents of each package, the marks and numbers, and the net and gross weights and dimensions. US regulations require the invoice to state in adequate detail what each package contains.

Certificate of origin

A non-preferential certificate states where the goods originate. A preferential certificate supports a claim to reduced or nil duty under a trade agreement. In India, both are applied for electronically through DGFT's eCoO 2.0 platform; electronic filing became mandatory for non-preferential certificates from 1 January 2025 and for preferential ones from 17 January 2025. Tell us which certificate your import needs.

Mill test certificate and inspection report

The mill test certificate is the manufacturer's inspection document under EN 10204 or ISO 16228; the type has to be agreed when you order. As a trading firm, we pass on the manufacturer's document without alteration. The inspection report records our visual inspection before dispatch, or the report of a third-party agency if you appoint one.

The mismatches that cause holds

1. Goods description. For letters of credit, UCP 600 article 14(d) says data in documents need not be identical but must not conflict. The ICC's own example: a typing error is not a conflict, but "model 123" against "model 321" is.
2. Quantities and package counts that differ between invoice, packing list and bill of lading.
3. Weights. Gross and net weights on the packing list that do not match the transport document.
4. Commodity codes. The Harmonized System is shared only to six digits; each country adds its own digits. Agree the six-digit heading and give us the code your broker uses.
5. Names and addresses of buyer, consignee and notify party written differently across documents.
6. Incoterm and charges. The rule and named place on the invoice must match the contract, and US invoices must itemise charges.
7. Heat or lot numbers on the test certificate that do not match the marking on the goods or the packing list.

Under a letter of credit, documents containing original transport documents must normally be presented within 21 calendar days after shipment, so a correction late in the process can cost the payment window.

Who prepares the documents

Export documents are prepared with our Navbharat Group companies: NSIL, our customs broker and freight forwarder, or iKargos, depending on the order. iKargos also handles trade compliance and certification, so buyers can get certificates and compliance done under one roof.

What to send us before shipment

1. Your letter of credit or document instructions, if any.
2. Exact buyer, consignee and notify party details.
3. The certificate of origin type and the test certificate type you need.
4. The commodity code your broker uses, the Incoterm and the named place.