Export related Compliances as required to be adhered by an Exporter for smoother completion of Exports.

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)

📄 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