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For a standard export of physical goods from India, prepare a transport document, a commercial invoice and packing list, and the applicable shipping bill or bill of export. That is only the India-side baseline: the EU importer or its representative must arrange EU customs clearance, and the goods may also need permits or other product-specific compliance. The exact requirements depend on the goods, destination country, transport mode, and transaction terms.
Which documents do you need 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, Chapter 2 allows a commercial invoice and packing list to be combined or provided separately.
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- Transport document: the document appropriate to the route, such as a bill of lading, airway bill, lorry receipt, railway receipt, or postal receipt.
- Commercial invoice and packing list: one combined document or two separate documents.
- Export declaration: a shipping bill, bill of export, or postal bill of export, as applicable.
For goods exported by vessel or aircraft, India’s Customs Act provides for an electronic shipping bill; for goods exported by land, it provides for a bill of export. The Act describes an alternative where electronic filing is not feasible and customs permits another method. See Section 50 of the Customs Act, 1962.
These are baseline categories, not a guarantee that every shipment needs only three documents. DGFT notes that specific goods or categories may have additional requirements, including policy conditions, no-objection certificates, or compliance under other laws. Customs or a regulator may also request more information for a particular shipment.
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What happens at the EU border?
A customs declaration must be lodged
A customs declaration tells customs which procedure applies to the goods. The goods must be cleared before they can circulate freely in the EU. The owner or a representative may lodge the declaration, which is generally submitted electronically. The European Commission explains the customs declaration and the steps involved in importation.
Release for free circulation involves collecting applicable duties and other charges and applying relevant trade-policy and product requirements. Before the goods leave India, agree with the buyer who will arrange the EU declaration and who will provide the necessary shipment information. A customs representative can lodge declarations for an operator, but the parties should confirm the representative’s role and scope for the destination.
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Check whether the declarant needs an EORI
An Economic Operators Registration and Identification (EORI) number is required for EU customs clearance operations. EU-established economic operators need one; a non-EU operator needs 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. The Commission’s EORI guidance sets out the rule.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchAn Indian seller does not automatically need an EORI simply because it exports to the EU. First establish who will lodge the customs declaration and what customs activities the Indian business itself will perform. Confirm the answer with the EU importer or its customs representative.
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How are EU duty, VAT, and product controls determined?
Classification and product rules
The product’s customs classification helps determine the applicable duty and rules. Check the goods by CN/HS code using EU classification and tariff resources, and verify product measures with the customs authority in the destination country. The EU’s guidance on customs duties and import procedures notes that goods such as chemicals, medicines, food, and weapons may be restricted or require permits.
Do not quote a duty rate based only on a broad product name. A reliable assessment needs the classification, origin, customs value, and destination-country check. Product-specific rules can also require permits or compliance evidence beyond the India-side baseline documents.
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Import VAT and commercial costs
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 applicable amount and accounting treatment depend on the country and shipment facts; the VAT rate and which party ultimately bears the commercial cost cannot be determined without those details. Review the applicable EU VAT rules and agree the cost allocation with the buyer in the transaction terms.
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The carrier is responsible for supplying advance safety and security information for the EU Entry Summary Declaration (ENS). Filing deadlines depend on transport mode and route. Coordinate the shipment data and timing with the carrier early enough for it to meet the applicable deadline; the European Commission includes ENS information in its importation guidance.
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A practical shipment-planning sequence
- Identify the goods and destination. Record the precise product, intended EU Member State, origin, transport mode, and transaction terms. These determine which customs and product checks apply.
- Prepare the India-side baseline documents. Arrange the transport document, commercial invoice and packing list (combined or separate), and the applicable shipping bill or bill of export.
- Check for extra product requirements. Verify restrictions, permits, policy conditions, and other product-specific compliance for the goods and destination. Ask the relevant regulator or customs authority where the rule is unclear.
- Agree who handles EU clearance. Establish who is the importer, who lodges the customs declaration, whether a representative is involved, and which party will supply the required information.
- Verify classification, customs value, duties, and VAT. Have the party responsible for EU clearance check the tariff classification and current destination-country measures rather than relying on a generic rate.
- Confirm EORI and carrier data needs. Check whether the party performing a covered customs activity needs an EORI, and coordinate ENS information and deadlines with the carrier.
Requirements can change, and national authorities apply product measures in the context of the specific EU destination. DGFT’s surfaced consolidated Chapter 2 was updated around a year before the information check on 7 October 2026, so confirm current amendments and shipment-specific rules before dispatch.
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