Step-by-Step Guide to Export Documentation for the EU

Embarking on exports to the European Union requires careful preparation of specific documents to ensure smooth customs clearance, reliable logistics, and timely payment. The following checklist and step-by-step explanations will help Indian exporters understand each required document, its purpose, issuing authority, and key data elements.

Checklist

• Import Export Code (IEC)

  
  

• Registration with Export Promotion Councils (EPCs)

  
  

• Commercial Invoice

  
  

• Packing List

  
  

• Bill of Lading (Sea) / Air Waybill (Air)

  
  

• Certificate of Origin (CoO)

  
  

• Health Certificate (for food) / Phytosanitary Certificate (for plant products)

Import Export Code (IEC)

The Import Export Code is a ten-digit alphanumeric license necessary for any export or import transaction from India. It uniquely identifies exporters before Indian Customs, enabling shipment clearance and remittance of export proceeds. The Directorate General of Foreign Trade (DGFT) issues the IEC upon application. Key elements include the IEC number, legal name and address of the firm, PAN details, and validity dates.

Registration with Export Promotion Councils (EPCs)

Export Promotion Councils support exporters by providing market intelligence, quality certification assistance, and promotional events. Registration is sector-specific for example, the Apparel, Made-ups & Home Furnishing Council for textile exporters, or the Engineering Exports Promotion Council for machinery exports. An EPC registration certificate carries the exporter’s name, membership number, product category, and validity period. This registration helps in obtaining export incentives and simplifies documentation for preferential programs.

Commercial Invoice

A Commercial Invoice is the primary document used by customs authorities to determine the customs value of goods and by banks to process payment under letters of credit. It details the exporter and importer contact information, a clear description of goods, Harmonized System (HS) code, quantity, unit price, total invoice value, Incoterms (e.g., FOB, CIF), currency of transaction, invoice date, and invoice number. Consistency of names, addresses, and HS codes with other documents is crucial to avoid delays.

Packing List

The Packing List complements the Commercial Invoice by breaking down the shipment at the package level. It assists customs officers and freight handlers in inspection and handling. Typical entries include type of packaging (cartons, drums, pallets), number of packages, marks and numbers on each package, net weight, gross weight, and dimensions (length × width × height). Accurate weights and dimensions are vital for correct freight calculation and storage planning.

Bill of Lading (Sea) / Air Waybill (Air)

A Bill of Lading (B/L) is issued by the ocean carrier or its agent, while an Air Waybill (AWB) is issued by the airline or its agent. Both serve as evidence of the contract of carriage, receipt of goods, and title document (in the case of negotiable B/L). Essential fields include shipper’s and consignee’s names and addresses, departure and destination port or airport, vessel or flight number, shipment date, number of packages, gross weight, and descriptions matching the Commercial Invoice. Exporters should verify the document type (negotiable or non-negotiable) as required by the consignee and financing terms.

Certificate of Origin (CoO)

The Certificate of Origin certifies that the goods being exported originate from India and may qualify for preferential or non-preferential treatment under EU trade agreements. Authorized agencies such as Chambers of Commerce issue the CoO. Core data elements include exporter name and address, consignee name and address, detailed description of goods, HS code, country of origin declaration, and the date and place of issue. Exporters must choose the correct CoO type based on the applicable trade arrangement but should confirm the specific scheme requirements with the concerned EPC or customs authority.

Health Certificate / Phytosanitary Certificate

Food items and plant products require additional sanitary and phytosanitary documentation to meet EU safety standards. A Health Certificate for food products confirms compliance with microbial and chemical residue limits; an authorized agency such as the Food Safety and Standards Authority of India (FSSAI) issues it. A Phytosanitary Certificate for plant goods verifies that consignments are free from pests and disease, issued by the Plant Quarantine Authority. Both certificates include exporter and consignee details, description of goods, quantity, country of origin, certifying officer’s signature, and validity period. Requirements may vary by product and EU member state, so exporters should refer to official lists of permitted treatments and testing methods.

Exporters must ensure that all documentation carries consistent information- names, addresses, HS codes, quantities, and weights to minimize the risk of clearance delays. Because specific requirements can differ by product category and destination, always verify the latest guidelines published by Indian Customs, relevant EPCs, and EU competent authorities before shipment.