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Which documents are required to export goods from India?
India’s Directorate General of Foreign Trade (DGFT) lists three baseline document categories for exports of goods. Its Foreign Trade Policy also allows additional documents for particular goods or categories subject to restrictions, policy conditions, no-objection certificates, or requirements under other laws. The list is a starting point, not a guarantee that a shipment needs no other paperwork. See DGFT Foreign Trade Policy, Chapter 2.
| Document category | What it covers |
|---|---|
| Transport document | The document for the transport mode, such as a bill of lading, airway bill, lorry receipt, railway receipt, or postal receipt. |
| Commercial invoice and packing list | DGFT accepts a combined commercial invoice-cum-packing list, or separate commercial invoice and packing-list documents. |
| Export customs entry | The applicable shipping bill, bill of export, or postal bill of export. |
Indian customs law provides for an electronic export entry through the customs automated system: a shipping bill for goods exported by vessel or aircraft and a bill of export for goods exported by land. The Act provides an exception where electronic filing is not feasible and customs allows another method. See Section 50 of India’s Customs Act, 1962.
What extra documents or approvals might the goods need?
Product-specific rules can add permits, certificates, or other evidence to the baseline export paperwork. DGFT identifies goods subject to restrictions or policy conditions and compliance requirements under other laws as cases where additional documents may be notified. On the EU side, some goods—including chemicals, medicines, food, and weapons—may be restricted or require permits. Check the measures applicable to the particular product and destination rather than treating a general export checklist as sufficient.
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The EU’s Your Europe guidance on import customs duties and procedures directs businesses to check product classification and applicable rules. For a specific shipment, verify current measures using the product’s CN/HS classification and the relevant national customs authority.
How does EU import customs clearance work?
A customs declaration is the legal act by which an operator indicates the customs procedure to be applied to goods. The owner or a representative may lodge it, and declarations are generally submitted electronically. Goods entering the EU must be cleared before they can circulate freely. Release for free circulation involves collection of applicable duties and other charges and application of relevant trade-policy and product requirements. The European Commission explains the process in its pages on customs declarations and importation.
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Before agreeing who will handle import formalities, establish with the EU buyer and any customs representative who will lodge the declaration and who is responsible for supplying the required shipment information. The applicable responsibilities depend on the transaction and the parties’ roles; the general rules do not establish that the Indian seller must always file the EU declaration.
Does an Indian exporter need an EORI number?
An EORI number is required for EU customs clearance operations by operators covered by the rule. EU-established economic operators need one. A non-EU operator may need one when it undertakes covered customs activities, such as lodging a customs declaration or acting as a carrier. For a non-EU operator without an EU establishment, the relevant issuing authority is generally in the Member State where it plans its first customs operation.
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This does not mean every Indian seller automatically needs an EORI. Confirm who will perform the customs operation and the exporter’s role with the EU importer or customs representative. The European Commission’s EORI guidance describes the registration rule.
How are EU customs duty and import VAT determined?
There is no reliable general duty rate for “Indian goods” as a category. The EU tariff classification determines which customs duties and rules apply; the shipment’s origin, customs value, and destination also matter. Identify the goods accurately and check the current tariff and measures for the relevant product and destination before quoting landed costs. Without those details, a duty figure or preferential-origin conclusion would be speculative.
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Importing goods is a taxable transaction under EU VAT rules, and the European Commission describes the importer as liable for VAT on the transaction. The rate and practical accounting treatment require the relevant country and shipment facts. The commercial agreement determines how the parties allocate costs, so do not assume that the party liable under tax rules and the party bearing the cost under the sale terms are necessarily the same. See the Commission’s guidance on VAT taxable transactions.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Who handles the EU Entry Summary Declaration?
The carrier is responsible for providing advance safety and security information for the EU Entry Summary Declaration (ENS). Filing deadlines vary by transport mode and route, so coordinate the shipment data and timing with the carrier rather than assuming one deadline applies to every consignment. The European Commission describes ENS information in its importation guidance.
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What should a small business confirm before shipping?
Before dispatch, resolve the shipment-specific details that determine the paperwork and import treatment. The broad rules cannot settle these points without information about the actual goods and transaction:
- Who is the EU importer and who will lodge the customs declaration—directly or through a representative?
- What product classification and origin evidence will be used, and what customs value and destination apply?
- Do the goods face product-specific restrictions, permits, or technical requirements in the destination market?
- Which party prepares each export and import filing, and has the carrier confirmed the information and timing it needs for ENS?
DGFT’s consolidated Chapter 2 was surfaced as updated around a year before this guide’s research check on 7 October 2026. Verify that no later amendment or product-specific rule changes the applicable requirements before shipment. EU measures and national implementation can also vary; use current official tariff and regulatory resources for the named goods and destination.
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