Export documentation for Indian Shopify sellers is one of the most overlooked — and most consequential — aspects of cross-border ecommerce. Get it wrong and your shipments get held at customs, your buyers file disputes, and your refund rate spikes. Get it right and your packages flow through international customs smoothly, your GST refunds arrive on time, and your business operates with clean compliance records. Whether you are shipping handloom textiles to the UK, brass figurines to the USA, or herbal cosmetics to the UAE, the documentation requirements are largely the same, and understanding them gives you a significant competitive advantage over poorly-documented competitors. This guide covers every key document and compliance step an Indian Shopify merchant needs for international exports in 2026.
IEC Code, LUT Filing and Commercial Invoice Essentials
Every Indian business exporting goods commercially requires an Import Export Code (IEC), issued by the Directorate General of Foreign Trade (DGFT). The IEC application is entirely online and typically processed within 2 to 3 working days. Without an IEC, your courier cannot process commercial customs clearance, and many payment gateways require it for foreign remittance. Once you have your IEC, the next critical step is filing a Letter of Undertaking (LUT) with GST authorities. LUT filing allows you to export goods as zero-rated supplies without paying IGST upfront and then claiming a refund — instead, you simply do not pay the 18% IGST at all on export supplies. LUT is filed online via the GST portal and is valid for one financial year. The commercial invoice is the cornerstone of every export shipment. It must include: seller and buyer name and address, IEC code, invoice number and date, description of goods, quantity and unit price, total FOB value in both INR and the destination currency, HS code (6-digit minimum, 8-digit preferred), country of origin (India), and terms of delivery. Your bank’s AD Code (Authorised Dealer Code) must also be registered with your shipping port’s customs system to link your export invoices to your bank account for foreign remittance tracking.
HS Codes, eBRC and Prohibited Exports
The Harmonized System (HS) code classifies your product for customs purposes worldwide and determines the applicable duty rate in the destination country. For Indian exporters, the correct HS code also determines whether your goods attract export incentives under schemes like RoDTEP (Remission of Duties and Taxes on Exported Products). Use the ICEGATE HS code search or the DGFT Trade Information Portal to find the correct 8-digit code for your products. Common codes for Indian exports include 6301–6310 (textiles and shawls), 7113–7117 (jewellery), 3304–3307 (cosmetics and beauty), and 4419–4421 (wooden handicrafts). Misclassifying your goods — even accidentally — can result in customs holds, fines, or seizure. After export and receipt of foreign payment, your bank issues an eBRC (Electronic Bank Realisation Certificate), which is proof that you have received the export proceeds and is required for GST refund claims and RoDTEP benefits. India maintains a list of prohibited and restricted export items — wildlife products, certain chemicals, and items of cultural heritage are strictly controlled. Check the DGFT’s Export Policy schedule before listing any new product category. OneOnic advises Indian Shopify merchants on export readiness as part of international market setup engagements.
Frequently Asked Questions
Is an IEC code mandatory for selling internationally on Shopify?
Yes. Any Indian business exporting goods commercially — including through Shopify — requires an IEC code from DGFT. Individual one-off personal shipments below a threshold are exempt, but for regular commercial ecommerce exports, the IEC is mandatory for customs clearance and foreign remittance processing by your bank.
What is LUT filing and why does it matter for Shopify exporters?
LUT (Letter of Undertaking) allows you to export goods as zero-rated supplies without paying IGST upfront. Without LUT, you would pay 18% IGST on your export invoice value and then wait months for a GST refund. Filing LUT annually via the GST portal is a simple step that significantly improves your cash flow as an exporter.
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