A shipment of imitation jewellery rarely gets stuck because of the jewellery. It gets stuck because of paper: an invoice that does not match the packing list, a missing origin certificate, a vague description that makes customs open the cartons. This checklist covers every document a typical export from India uses, who prepares it and what goes on it.
Requirements vary by country and change over time, so treat this as a working checklist and confirm the final list with your customs broker and your buyer.
The core set: every shipment
| Document | Prepared by | What it does |
|---|---|---|
| Commercial invoice | Exporter | The sale: goods, value, currency, terms |
| Packing list | Exporter | What is in each carton, weights and sizes |
| Shipping bill | Customs broker or courier, filed on ICEGATE | Indian customs' record of the export |
| Airway bill or bill of lading | Airline, forwarder or shipping line | Contract of carriage and receipt for the goods |
Commercial invoice
This is the document everyone reads. It should show:
- exporter name, address, GST number and IEC
- buyer (consignee) name and full address, and notify party if different
- invoice number and date, and the pro-forma or purchase order it refers to
- for each line: a clear description, HS code, quantity, unit price and line total
- total value and currency, the Incoterm (EXW, FOB, CIF or DAP) and payment terms
- country of origin: India
- for exports under a Letter of Undertaking, the statement that the supply is meant for export without payment of IGST, with the LUT reference
Describe each item properly: "Earrings, jhumka style, of zinc alloy, antique gold plated, with glass stones and plastic pearls, imitation jewellery". A description customs can picture is a description customs does not need to check.
Packing list
Carton by carton: carton number, what is inside (design codes and quantities), net and gross weight, and carton dimensions. Totals must equal the invoice. Number every carton "1 of 12, 2 of 12" and write the same numbers on the cartons.
Shipping bill
Filed electronically with Indian customs by your broker (or by the courier under courier mode). It records the export, links to your GST refund or LUT, and to the bank's record of payment. Check the draft before it is filed: value, HS code and description must match your invoice.
Airway bill or bill of lading
Issued by the carrier. The airway bill (air) or bill of lading (sea) is the contract to carry the goods and, for sea shipments under some payment terms, the document of title the buyer needs to collect them.
Documents often required
- Certificate of origin. A non-preferential certificate just proves Indian origin. A preferential certificate lets the buyer claim a lower duty under a trade agreement, for example the India-UAE CEPA or India-Australia ECTA. For the UK agreement, origin is declared by the exporter on the invoice. See certificate of origin for jewellery exports.
- Letter of Undertaking (LUT). Filed once a financial year on the GST portal to export without paying IGST.
- Insurance certificate. When you sell on CIF or arrange cover yourself.
- Material declaration or test report. Buyers in the EU, UK, US and Canada increasingly ask for a statement on nickel, lead and cadmium, sometimes backed by a lab test. See nickel and lead rules for jewellery exports.
Bank and payment papers
For payment to be linked to the shipment, your bank needs the shipping bill details and, depending on terms, the full document set. Export proceeds must now be brought into India within 15 months of export (extended from 9 months in November 2025). Your bank reports this, so keep invoice numbers consistent everywhere. More in export payment terms.
Consistency is everything
The single biggest cause of delay is documents that disagree. Before dispatch, check that these match across the invoice, packing list and shipping bill:
- buyer name and address
- number of cartons and total weight
- item descriptions and HS codes
- quantities and total value
- currency and Incoterm
Tips from the packing table
- Keep an invoice and packing list template and reuse it.
- Photograph each open carton before sealing, then the sealed and labelled cartons.
- Put one copy of the invoice and packing list inside carton 1, and one in a document pouch on the outside.
- Keep a folder per shipment with every document and the tracking number.
What the manufacturer contributes
Your factory's GST invoice, product descriptions and carton details feed straight into your export documents. At Jagruti we describe base metal, finish and stones on every invoice line and pack by design code, which makes the packing list simple to prepare. Tell us the destination when you order and we plan labels and packing for it.
See also: HS code 7117, export packaging and labelling and our export supply page.