Indian Import and Export Documentation: What to Prepare

An Indian import or export turns on three things being in place: the trader's registration, the declaration filed against the consignment, and the documents that support it. Getting the order right matters, because the declaration cannot be completed properly until the registration is settled and the supporting documents are consistent.

Registration: the Import Export Code

Importing or exporting from India requires an Import Export Code (IEC), issued by the Directorate General of Foreign Trade and linked to the entity's permanent account number. It is required for clearing customs and for sending or receiving payment in foreign currency. A limited set of categories is exempt, but for ordinary commercial trade the code is the starting point.

The declaration: the Bill of Entry

Importers furnish a declaration in the prescribed Bill of Entry, which records the nature, quantity and value of the goods that have arrived. The Bill of Entry is filed electronically through the customs gateway, and where it is filed through the electronic system no separate paper declaration is made. An importer may file it directly or appoint a licensed customs broker to file on its behalf.

Supporting documents are uploaded to the customs repository, which is the mechanism that makes paperless clearance work. Where the declaration is not filed through the electronic system, the supporting documents are submitted in hard copy instead.

Supporting documents to have ready

• Commercial invoice and packing list.
• Bill of lading or air waybill.
• Certificate of origin, where origin affects the duty treatment.
• Certificate of inspection, where the goods require one.
• Any product-specific permission or licence the goods attract.

After the declaration

The declaration is assessed against the goods, and where there is no discrepancy the goods are released. Where duty payment has been delinked from the verification step, the importer can complete the compliance verification and then make the duty payment before taking delivery. Where a discrepancy is raised, it is raised at this stage, and it is usually a documentary discrepancy rather than a question about the goods.

What to state in your enquiry

Give the port or airport, the goods, the direction of trade, and how far the importer or exporter has already got with preparation. Whether the IEC is in place, whether a broker has been appointed and whether the goods have arrived all change what can be arranged.

TCSA reviews the requirement and confirms what is possible, who would carry it out and at what rate before anything is commissioned. Coverage for India is confirmed with your enquiry rather than assumed.