Here’s a comprehensive list of Export-Related Compliances that an Exporter must adhere to for smooth and hassle-free completion of export operations from India:
✅ 1. Importer Exporter Code (IEC)
- Mandatory for any exporter (individual or company).
- Issued by the Directorate General of Foreign Trade (DGFT).
- Acts as the primary identification number for all export/import transactions.
✅ 2. Registration with DGFT and Export Promotion Councils
- Exporters must register with DGFT and relevant Export Promotion Council (EPC) based on the product category.
- This enables access to schemes like RoDTEP, EPCG, Advance Authorization, ROSCTL, Duty Drawback, MAI Scheme etc.
✅ 3. Goods and Services Tax (GST) Registration
- Exporters need to be registered under GST to:
- Claim input tax credit (ITC).
- File for GST refunds.
- File LUT (Letter of Undertaking) for exporting without payment of IGST.
✅ 4. Letter of Undertaking (LUT) / Bond
- For export without payment of IGST, exporters must file an LUT annually with the GST Department.
- In absence of LUT, Bond with Bank Guarantee is required.
✅ 5. Classification and Documentation
- Accurate HSN classification of goods is vital for:
- Claiming incentives.
- Proper customs clearance.
- Key export documents:
- Invoice
- Packing List
- Shipping Bill
- Bill of Lading / Airway Bill
- Certificate of Origin
- GR Form (for RBI compliance)
- Any License / Authorization, if applicable
✅ 6. Shipping Bill Filing
- The Shipping Bill is the primary customs document for exports.
- It is filed electronically through the ICEGATE portal (Indian Customs EDI system).
✅ 7. Customs Clearance
- Exporter must ensure:
- Goods are inspected and cleared by Customs Officer.
- Any required certificate (e.g. Plant Quarantine, FSSAI, Drug Controller) is in place.
✅ 8. Export Incentive Schemes Compliance
If availing benefits under schemes like:
- RoDTEP
- RoSCTL
- EPCG
- Advance Authorization Then ensure:
- Proper application on DGFT portal.
- Realization of export proceeds within allowed time.
- Timely submission of E-BRC and documents for closure.
✅ 9. Realization and Repatriation of Export Proceeds
- As per FEMA guidelines, export proceeds must be realized and repatriated to India within 9 months from the date of export.
- Bank Realization Certificate (BRC) or E-BRC is proof of realization, needed for incentives and DGFT closure.
✅ 10. Filing of Export Returns (Shipping Returns)
- Periodic filing of returns related to exports, such as:
- Export General Manifest (EGM) – filed by shipping line.
- DGFT returns – if incentives are availed.
✅ 11. Foreign Exchange Regulations
- Comply with RBI/FEMA norms regarding:
- Realization and settlement in foreign currency.
- Advance payments, letter of credit terms, etc.
✅ 12. Compliance with Export Quality Standards
- Exporters must adhere to:
- Product-specific standards (like APEDA for food, EIC for quality inspection).
- Labelling and marking norms of importing countries.
✅ 13. Packaging and Labelling Compliance
- Follow country-specific regulations.
- ISPM-15 compliance for wooden packaging (for phytosanitary reasons).
✅ 14. Anti-Dumping and Export Restrictions
- Ensure the product is not restricted/prohibited for export.
- Check for anti-dumping duties or export curbs.
✅ 15. Maintain Proper Records
- Maintain records for:
- GST
- Customs filings
- DGFT claims
- Banking documents for a minimum period (usually 5 years) as per customs and DGFT norms.
✅ 16. Other Sector-Specific Compliances
- For pharma: CDSCO approvals.
- For food/agriculture: FSSAI, APEDA registrations.
- For gems & jewelry: Hallmarking, SEZ/Bonded warehouse procedures.
🟢 Optional Best Practices for Smoother Export Flow
- Use Digital Signatures for online filings.
- Subscribe to ICEGATE for real-time shipment tracking.
- Obtain AEO (Authorized Economic Operator) status for fast-track customs clearance.
- Stay updated with DGFT Trade Notices and Customs Circulars.
Absolutely! Here's a neatly structured Export Compliance Checklist followed by a printable guide version in a clean format — ideal for keeping at your workspace or sharing with your export team.
✅ EXPORT COMPLIANCE CHECKLIST
(For Smooth Completion of Exports from India)
|
Sr. No.
|
Compliance Item
|
Details / Action Point
|
|
1
|
IEC (Importer Exporter Code)
|
Apply via DGFT portal. Mandatory for all exporters.
|
|
2
|
DGFT & EPC Registration
|
Register with DGFT and relevant Export Promotion Council.
|
|
3
|
GST Registration
|
Mandatory for claiming GST refund / ITC.
|
|
4
|
Letter of Undertaking (LUT)
|
File LUT to export without IGST. Renew annually.
|
|
5
|
Product Classification (HSN Code)
|
Accurate HSN essential for documentation & incentives.
|
|
6
|
Shipping Bill Filing
|
File electronically via ICEGATE. Includes invoice, packing list, etc.
|
|
7
|
Customs Clearance
|
Coordinate with CHA; ensure inspection, if required.
|
|
8
|
Export Incentive Scheme Application
|
RoDTEP / RoSCTL / Advance Authorization / EPCG as per eligibility.
|
|
9
|
Realization of Export Proceeds
|
Must be within 9 months (FEMA). Obtain e-BRC from the bank.
|
|
10
|
Filing of Export Returns
|
Ensure EGM is filed by shipping line. Submit return filings for incentive claims.
|
|
11
|
Foreign Exchange Compliance
|
Follow RBI/FEMA rules for currency, LC, advance remittance, etc.
|
|
12
|
Product Certification
|
As required (e.g., APEDA, EIC, FSSAI, CE, ISO, etc.)
|
|
13
|
Packaging & Labelling Compliance
|
Country-specific; ISPM-15 for wooden materials.
|
|
14
|
Check for Prohibited/Restricted Goods
|
Refer to ITC(HS) classification and DGFT notifications.
|
|
15
|
Documentation Retention
|
Maintain records for minimum 5 years (shipping bills, e-BRC, invoices).
|
|
16
|
AEO Certification (Optional)
|
Apply for faster customs clearance & supply chain credibility.
|
|
17
|
Digital Signature Certificate (DSC)
|
For e-filing on DGFT, ICEGATE, GST portal, etc.
|
|
18
|
Sector-Specific Licenses
|
For pharma, food, gems, etc. Obtain CDSCO, FSSAI, SEZ, hallmark approvals as applicable.
|
|
19
|
Invoice & Payment Terms Clarity
|
Mention INCO terms, banking details, currency, payment timeline.
|
|
20
|
Regular Updates from DGFT / Customs / RBI
|
Subscribe to trade circulars, policy updates, and notices.
|
📄 PRINTABLE EXPORT COMPLIANCE GUIDE
🧾 Exporter’s Compliance Quick Reference Guide
(For All Indian Exporters)
✅ Essential Legal & Registration Requirements:
- IEC (Importer Exporter Code) – Apply via DGFT
- GST Registration – Required for refunds and ITC
- Registration with EPC – Based on product type (e.g., APEDA, EEPC)
- Digital Signature Certificate (DSC) for e-filings
- AEO Application (Optional – for supply chain fast-tracking)
📦 Product & Transaction Compliance:
- HSN Classification of goods
- Country-specific packaging and labeling norms
- Quality standards compliance (FSSAI, CDSCO, BIS, etc.)
- LUT/Bond filing under GST for zero-rated export
- Document checklist:
- Invoice
- Packing List
- Shipping Bill
- Transport Document (BL / AWB)
- Certificate of Origin
- e-BRC (Bank Realization)
🚚 Shipping & Customs Compliance:
- File Shipping Bill on ICEGATE
- Ensure EGM filing by shipping line
- Get Customs Clearance (CHA or self)
- Record all duty payments or exemptions used
- Sector-specific clearances (if needed)
💰 Banking & Foreign Exchange (FEMA) Compliance:
- Payment in foreign currency within 9 months
- Obtain e-BRC from AD Bank
- Maintain export remittance records
- Follow RBI rules for advance payments and LCs
🎯 Incentives & Refunds (DGFT/GST):
- Apply for RoDTEP / RoSCTL / EPCG / AA
- File GST returns regularly for ITC and refund
- Submit e-BRC and shipping bill for incentive claims
- Track refund status on DGFT and GSTN portals
📚 Documentation & Records:
- Maintain organized export files (electronic & physical)
- Keep export invoices, shipping bills, e-BRCs for 5+ years
- Archive incentive approvals & DGFT correspondence
9911796707
