Indian Customs Export Procedure Flow Chart: A Step-by-Step Guide
Exporting goods from India involves a structured process governed by the Indian Customs Authority. Understanding the export procedure flow chart ensures compliance with regulations and smooth clearance of goods. Below is a detailed breakdown of the key stages in the Indian customs export process.
1. Obtaining an Importer-Exporter Code (IEC)
Before initiating exports, businesses must secure an IEC from the Directorate General of Foreign Trade (DGFT). This 10-digit code is mandatory for all export-import transactions and serves as a primary identifier for customs documentation.
2. Processing the Purchase Order
Once an order is received from a foreign buyer, exporters must finalize terms, including pricing, payment methods (such as Letter of Credit or advance payment), and delivery conditions (Incoterms like FOB or CIF).
3. Preparing Shipping Documents
Exporters must compile essential documents, including:
- Commercial Invoice: Details the value, quantity, and description of goods.
- Packing List: Specifies weight, dimensions, and packaging details.
- Bill of Lading/Airway Bill: Issued by the carrier as proof of shipment.
- Certificate of Origin: Validates the manufacturing country for tariff benefits.
4. Filing the Shipping Bill
The Shipping Bill is submitted electronically through ICEGATE (Indian Customs Electronic Gateway) under one of four categories: Free, Dutiable, Drawback, or Excisable goods. The bill includes Harmonized System (HS) codes for customs classification.
5. Customs Examination & Assessment
Customs officials inspect shipments to verify declared details against physical goods. Exporters may need to present samples or additional documentation if discrepancies arise. Duties or refunds (like Duty Drawback) are processed at this stage.
6. Let Export Order (LEO) Issuance
After clearance, customs issues an LEO authorizing shipment departure from India’s territorial waters or airspace. The exporter must submit this to the port/airport authorities for cargo loading onto vessels/aircrafts.
7. Post-Shipment Compliance
Exporters must submit proof of shipment (e.g., Bill of Lading) to banks for payment processing under trade agreements like Letters of Credit. Additionally, they file an Export General Manifest (EGM) within seven days post-departure to confirm