Guides

EXIM guides for Indian exporters and importers

Plain-language guides to customs, DGFT, GST and RBI requirements, with diagrams and charts you are free to reuse, as long as you link back to the guide.

October 2026

IEC registration and customs clearance process in India: from DGFT code to out of charge
IEC & customs

IEC registration and customs clearance process in India: from DGFT code to out of charge

IEC registration on DGFT and the customs clearance process for exports and imports: ICEGATE, Shipping Bill, Bill of Entry, duty and release.

· 7 min read
Foreign Trade Policy 2023 explained: pillars, schemes, status holders and where the rules live
DGFT policy

Foreign Trade Policy 2023 explained: pillars, schemes, status holders and where the rules live

India's Foreign Trade Policy 2023 explained: four pillars, no end date, main DGFT schemes, Export House status levels and RCMC.

· 7 min read
Customs show cause notices and appeals: what to do, time limits and pre-deposit
Customs disputes

Customs show cause notices and appeals: what to do, time limits and pre-deposit

What to do on a customs show cause notice: Section 28 reply, adjudication, appeals to Commissioner (Appeals) and CESTAT, and pre-deposit.

· 7 min read
Anti-dumping, countervailing and safeguard duty: how to check an import before you order
Customs duty

Anti-dumping, countervailing and safeguard duty: how to check an import before you order

How anti-dumping, countervailing and safeguard duties arise, what they add to landed cost, and how to check before you import.

· 7 min read
Rules of origin for exporters and importers: wholly obtained, tariff shift, value content and CAROTAR
Origin & FTAs

Rules of origin for exporters and importers: wholly obtained, tariff shift, value content and CAROTAR

How origin is decided under India's trade agreements: wholly obtained, tariff shift, value content, and importer duties under CAROTAR 2020.

· 7 min read
Export–import policy status in India: free, restricted, prohibited and state-trading items
DGFT policy

Export–import policy status in India: free, restricted, prohibited and state-trading items

Check if an item can be imported or exported in India: ITC(HS) policy status, restricted and prohibited items, STE goods and DGFT authorisation.

· 6 min read
Customs valuation in India: transaction value, Rule 10 additions and the other five methods
Customs valuation

Customs valuation in India: transaction value, Rule 10 additions and the other five methods

How Indian customs values imports: transaction value, Rule 10 additions like freight and royalty, the other methods and Rule 12 doubts.

· 8 min read
Shipping Bill explained: what it carries, how it reaches Let Export Order and how to amend it
Export customs

Shipping Bill explained: what it carries, how it reaches Let Export Order and how to amend it

What a Shipping Bill declares, how it is filed on ICEGATE, cleared to Let Export Order, and amended before or after LEO.

· 7 min read
Importer-Exporter Code (IEC): how to get one, update it every year and avoid deactivation
DGFT

Importer-Exporter Code (IEC): how to get one, update it every year and avoid deactivation

How to get an Importer Exporter Code (IEC) from DGFT, complete the 1 April–30 June annual update, and avoid deactivation.

· 6 min read
Denied-party and SCOMET screening for Indian exporters: who to check, when, and how
Trade compliance

Denied-party and SCOMET screening for Indian exporters: who to check, when, and how

How Indian exporters screen buyers against UN, OFAC, UK and EU lists, check the SCOMET list, clear matches and keep an audit trail.

· 7 min read
Letter of credit for Indian exporters: documents, UCP 600 deadlines and avoiding discrepancies
Trade finance

Letter of credit for Indian exporters: documents, UCP 600 deadlines and avoiding discrepancies

Letter of credit for Indian exporters: the nine-step flow, sight vs usance, UCP 600 deadlines, common discrepancies and a presentation checklist.

· 8 min read
Incoterms 2020 for Indian exporters: which term to quote and what it means for your Shipping Bill
Trade terms

Incoterms 2020 for Indian exporters: which term to quote and what it means for your Shipping Bill

Incoterms 2020 for Indian exporters: the 11 rules, risk and cost transfer, FOB vs FCA, CIF vs CIP and how the term changes your Shipping Bill.

· 8 min read
Import customs clearance in India: Bill of Entry steps and how import duty is calculated
Import process

Import customs clearance in India: Bill of Entry steps and how import duty is calculated

Import customs clearance in India: IGM, Bill of Entry on ICEGATE, assessment, duty payment, out of charge and a worked import duty calculation.

· 8 min read
HS codes for Indian exporters: how ITC(HS) classification works and how to get it right
Classification

HS codes for Indian exporters: how ITC(HS) classification works and how to get it right

How HS and ITC HS codes work in India: the 8-digit structure, classification rules, duty, GST, drawback and RoDTEP impact, and common mistakes.

· 7 min read

September 2026

DGFT Open API for Certificate of Origin: integrating your ERP
DGFT API

DGFT Open API for Certificate of Origin: integrating your ERP

DGFT's Open API for certificates of origin on Trade Connect: Auth Token, CoO File and Verification APIs, payload signing, IP whitelisting and onboarding.

· 8 min read
Export–import compliance deadlines in India: every clock after shipment
Compliance

Export–import compliance deadlines in India: every clock after shipment

Time limits Indian exporters and importers must track: 9-month export realisation, EDPMS, IDPMS, Advance Authorisation, EPCG, GST refund, e-way bill.

· 6 min read
Advance Authorisation and EPCG: tracking export obligation to redemption
DGFT licences

Advance Authorisation and EPCG: tracking export obligation to redemption

How Advance Authorisation and EPCG work: duty-free imports, export obligation periods, licence ledger and getting the EODC without paying duty back.

· 8 min read
RoDTEP, duty drawback and IGST refund: how exporters get money back
Export incentives

RoDTEP, duty drawback and IGST refund: how exporters get money back

RoDTEP, duty drawback and IGST refund compared: how exporters claim each through the Shipping Bill, where the money lands and why claims stall.

· 8 min read
How to generate an eBRC: IRM mapping, DGFT and common errors
Banking & DGFT

How to generate an eBRC: IRM mapping, DGFT and common errors

How to generate an eBRC on DGFT: IRM mapping, the step-by-step process, part-payments, bank charges and why eBRCs get held up.

· 7 min read
Export documentation in India: the 21 steps from inquiry to eBRC
Export process

Export documentation in India: the 21 steps from inquiry to eBRC

The export documentation process in India: invoice, packing list, Shipping Bill, LEO, bank realisation and eBRC, in 21 steps with a flow diagram.

· 9 min read
Reuse

Free to use, with a link back

The illustrations, diagrams and charts in these guides were made by EXIMnx. Use them in training material, presentations or your own articles, as long as you credit "EXIMnx" and link to the guide.

Topics

  • ExportDocumentation cycle, Shipping Bill, LEO
  • BankingIRM, eBRC, EDPMS, IDPMS
  • DGFTIEC, Foreign Trade Policy, Advance Authorisation, EPCG, origin
  • CustomsValuation, Shipping Bill, trade remedies, notices and appeals
  • GSTIGST refund, LUT, e-way bill