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The export document set: what is statutory and what is not

Last reviewed 2026-10 · 5 sections

A shipment moves on paper as much as on a vessel or a plane. This guide covers the core set, what each document is for, and the distinction that matters most when you generate documents from software: a draft is not a statutory instrument.

The core set

  • Commercial invoice. The bill of sale: parties, goods, quantity, unit price, total, currency, Incoterm and country of origin. Customs uses it to value the goods, so an ambiguous invoice invites a valuation query.
  • Packing list. How the goods are packed — packages, net/gross weight, dimensions, marks and numbers. This is what the carrier and the warehouse work from.
  • Transport document. Bill of lading (sea) or airway bill (air). It is both a receipt and, for a B/L, often a document of title — whoever holds the original can claim the goods. This is why it is handled differently from everything else here.
  • Shipping bill / customs declaration. The filing that clears the goods through customs in the country of export. In India the shipping bill is a customs filing, not a document you write yourself.
  • Certificate of origin. States where the goods originate. It is what a preferential tariff claim rests on, and it must agree with the classification and the origin rules of the specific agreement.
  • Insurance certificate. Evidence of cover, normally required under CIF terms.
  • Inspection / compliance certificates. Where a product standard, phytosanitary rule or buyer requirement applies — scope, issuer and format depend entirely on the product and destination.

Which parts are actually statutory

It helps to separate three categories, because they carry different weight:

  • Customs filings (e.g. the shipping bill) — submitted to an authority, governed by its rules and formats.
  • Commercial documents (invoice, packing list) — private documents, but customs relies on them, so inaccuracies have customs consequences.
  • Negotiable / title documents (B/L, LC) — governed by banking and carriage rules, where exact wording matters and errors are expensive.

No tool can decide which of these apply to your shipment. That depends on the product, the destination, the Incoterm and the buyer's terms.

Why a generated document is a draft

The document generator in this toolkit produces drafts. It validates the arithmetic (quantities × prices, totals, the CIF build-up) so you are less likely to send out an internally inconsistent invoice — but it does not, and cannot, certify that a document is correct, compliant or acceptable to any authority, bank or buyer. Review every line against the underlying contract and the destination requirements before issuing.

Incoterms belong on the invoice

The single most common omission is the Incoterm. Without it, the invoice does not say whether the price includes freight or insurance, so a customs officer, a bank or a buyer is left to infer it. State the term and the named place (for example FOB Nhava Sheva), and make sure the amounts on the invoice match that term. Drafts generated here record the Incoterm as the basis of the price for exactly this reason.

Keep the set consistent

  • The quantity and description on the invoice should match the packing list and the transport document.
  • The invoice value should reconcile with the customs declaration and any insurance.
  • Origin statements should agree with the classification and the agreement you are claiming under.
  • Where a bank is involved (a letter of credit), check every document against the LC terms — banks pay against documents matching the LC, not against the goods.

Use the tools

Sources & further reading

International Chamber of Commerce — Incoterms & UCP Indian Customs (CBIC) — export documentation

These guides summarise public material from the bodies named above. They are general information, not advice on a specific shipment, and they are not a substitute for a ruling from your customs authority or a qualified customs broker / consultant.

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