The import documentation checklist for India
What Customs actually needs, who produces each document, and the mismatches that hold shipments at the port. Written from the paperwork we clear every week.
In this guide
Before you ship anything
Three registrations have to exist before your first import lands. Arranging them while a container sits at the port is expensive and entirely avoidable.
- IEC (Importer Exporter Code) — issued by DGFT. Without it you cannot legally import. It is a one-time registration linked to your PAN.
- GST registration — needed to claim input credit on the IGST you pay at import. Your GSTIN must appear correctly on the bill of entry.
- PAN — underpins both of the above.
Check that the name and address on your IEC, GST and bank records match exactly. Mismatches between them are one of the most common causes of a query at assessment, and they are tedious to resolve after the fact.
The documents Customs will want
These travel with every consignment. Your supplier produces most of them, which means their accuracy is largely outside your control — and entirely your responsibility.
| Document | Produced by | What it decides |
|---|---|---|
| Commercial invoice | Supplier | The transaction value — the basis for duty. Must show terms of sale. |
| Packing list | Supplier | Contents, weights and dimensions. Checked against the container at examination. |
| Bill of lading or AWB | Carrier or forwarder | Title to the goods and the delivery instruction. |
| Certificate of origin | Chamber or authority at origin | Whether you can claim a preferential duty rate. |
| Insurance certificate | Insurer | Feeds the assessable value if not already in the price. |
| Bill of entry | Your customs broker | The declaration itself, filed through ICEGATE. |
Documents you may also need
Depending on what you are importing, a further set applies. Establish which of these you need before the goods leave the factory, not after they arrive.
- MSDS for anything chemical, and a dangerous goods declaration if classified.
- BIS certification for products under mandatory standards — electronics, steel, toys and others.
- FSSAI licence and clearance for food products.
- Plant or animal quarantine certificates for agricultural goods.
- Import licence where the item is restricted under the EXIM policy.
- Letter of credit documents where payment is on LC terms.
Whether an item is free, restricted or prohibited is decided by its HS code under the current EXIM policy. Getting the classification right is not paperwork — it determines whether you are allowed to import at all.
This list moves. Steel and aluminium now need pre-shipment inspection, IT hardware needs import authorisation, and categories can be reclassified with immediate effect even for goods already contracted. We track the changes that affect importers on the blog.
The mismatches that actually hold shipments
In practice, consignments rarely stop because a document is missing. They stop because two documents disagree.
- Description differs between the invoice and the packing list, or between either and the bill of lading.
- Weights do not tie up — the packing list says one thing, the container weighs another.
- HS code on the supplier's export declaration does not correspond to the code being declared on import. This is common on China→India lanes and worth reconciling before filing.
- Consignee details on the bill of lading do not match the IEC exactly.
- Value shown does not reflect the actual terms — freight or insurance included on one document and not another.
Every one of these is cheaper to fix before the goods ship than after they land. Ask your supplier for draft documents while the cargo is still at the factory and check them against each other.
A practical sequence
- Confirm IEC, GST and PAN are active and consistent.
- Agree the Incoterm in writing so everyone knows who pays for what.
- Get the HS code settled, and check the item is freely importable under it.
- Ask the supplier for draft invoice, packing list and bill of lading.
- Cross-check descriptions, weights, values and consignee details against each other.
- Confirm any product-specific certification is in hand before shipment.
- Send the full set to your broker ahead of arrival so the bill of entry can be prepared, not started, when the vessel berths.
That last step is the one that saves the most money. Filing prepared in advance means clearance starts on arrival rather than days later, and free days are short. It matters more as customs processing gets faster — automation rewards a well-prepared filing and exposes a sloppy one, which we wrote about in ICEGATE 2.0 and the 48-hour clearance target.
If you would rather not run this yourself, our customs clearance desk prepares and files entries in-house rather than handing them to a third party.
Common questions
What documents are mandatory to import into India?
At minimum: a commercial invoice, a packing list, the bill of lading or air waybill, and a bill of entry filed by your customs broker. A certificate of origin is needed if you want to claim a preferential duty rate, and product-specific certificates such as BIS or FSSAI apply depending on what you are importing.
Do I need an IEC code to import?
Yes. The Importer Exporter Code is issued by DGFT and is required before you can legally import into India. It is a one-time registration tied to your PAN. Arrange it well before your first shipment.
What is the most common reason a shipment gets held at the port?
Documents that disagree with each other. A description on the invoice that does not match the packing list, weights that do not reconcile, or consignee details that differ from the IEC will all trigger a query. Missing documents are less common than inconsistent ones.
Who is responsible if my supplier sends the wrong paperwork?
You are, as the importer. The declaration is made in your name and the consequences of an incorrect description, value or classification fall on you. Check draft documents while the cargo is still at the factory.
Can my customs broker file the bill of entry before the vessel arrives?
Yes, and it is usually worth doing. Advance filing means assessment can begin on arrival rather than days afterwards, which matters because free days at the port are short and demurrage accrues quickly.