One-time registrations
| Registration | Why it is needed |
|---|---|
| IEC (Import Export Code) | Mandatory for exporting, issued by DGFT |
| GST registration | For invoicing and IGST refund or LUT |
| AD code registration | Your bank’s code registered at each port of export |
| LUT (Letter of Undertaking) | To export without paying IGST, filed yearly on the GST portal |
| RCMC | Membership of an export promotion council, needed for many incentives |
| ICEGATE registration | For tracking shipping bills and incentives |
Documents for each shipment
- Commercial invoice with buyer details, HS code, Incoterm and currency
- Packing list with weights, dimensions and marks
- Purchase order or LC copy
- Shipping Bill filed by your customs broker on ICEGATE
- Bill of Lading or Airway Bill issued by the carrier
- Certificate of origin if the buyer needs it or for FTA benefits
- Insurance certificate if you sell on CIF or CIP
- Product-specific certificates such as phytosanitary, fumigation or test reports when required
Common first-time mistakes
- Invoice and shipping bill values or names not matching
- Wrong HS code, which reduces incentives
- LUT not filed, leading to IGST being blocked
- AD code not registered at the port
After shipment
Track the shipping bill on ICEGATE, make sure the export proceeds are realised through your bank, and claim RoDTEP and drawback where applicable.
Frequently asked questions
Do I need an RCMC to export?
Not for every export, but it is required to claim many export incentives and benefits.
What is an LUT?
A Letter of Undertaking filed on the GST portal that lets you export goods or services without paying IGST.
This article is general information, not legal advice. Rules and rates change; talk to our team before acting on it.