Most of the startups assume that getting an Importer Exporter Code is the only step required before sending goods for exports.
That assumption can create easily avoidable problems. An IEC is essential, but exporters may also need GST registration, LUT, RCMC, ICEGATE access, AD Code registration and product-specific approvals.

Lets understand

The right registration depends on your business structure, product, destination country and export model.

If you are preparing for your first international order, this export registration checklist will help you identify the main registrations and documents to arrange in India. It separates registrations that are commonly required from approvals that apply only to particular products.

The usual starting point is a legally established business, PAN, a business bank account and an IEC from the Directorate General of Foreign Trade. DGFT describes IEC as a key identification number that is mandatory for export from India, subject to applicable exceptions. DGFT IEC Profile Management

The checklist below is designed for startups and MSMEs that want to avoid last-minute documentation issues.

1. Set up the business entity

Before applying for export-related registrations, decide how the business will operate. A startup may export as a proprietorship, partnership firm, LLP, private limited company or another permitted structure.

Keep these basic records ready:

• PAN of the business or proprietor.
• Proof of constitution, such as a partnership deed, certificate of incorporation or registration certificate.
• Business address proof.
• Current account in the business name.
• Active email address and mobile number.
• Digital signature or Aadhaar-based authentication, wherever required.
• A cancelled cheque or bank certificate showing the firm’s name.

The name and address should remain consistent across PAN, GST, bank records, IEC and invoices. A mismatch may not always stop an application, but it can create verification questions and shipment delays.

2. Apply for the IEC

The Importer Exporter Code is the core registration in most export transactions. The application is submitted online through the DGFT portal.

For the IEC application, DGFT guidance refers to documents such as proof of establishment, address proof and proof of the firm’s bank account. The portal also validates important firm and PAN details. DGFT IEC application guidance.

3. Complete GST registration and choose the export route

GST registration is an important part of export business registration, particularly when the business intends to claim export-related tax benefits or conduct regular commercial exports.

Exports are generally treated as zero-rated supplies under the IGST framework. A registered exporter may usually choose between:

• Exporting under a Letter of Undertaking, commonly called an LUT, without payment of integrated tax.
• Exporting on payment of integrated tax and applying for a refund, where applicable.

An exporter using the LUT route must furnish the LUT before making the relevant export supplies. The GST portal provides the path Services → User Services → Furnish Letter of Undertaking (LUT). GST portal LUT guidance

GST and LUT checklist

• GST registration certificate.
• Correct HSN or service classification.
• Exporter’s GSTIN on invoices.
• LUT filed for the relevant financial year, when using that route.
• Copies of export invoices and shipping documents.
• Reconciliation between GST returns, invoices and shipping bills.

A common misconception is that every exporter must pay IGST first. In practice, the suitable route depends on cash flow, eligibility, transaction structure and refund planning. Discuss the method with a qualified tax professional before issuing the first invoice.

4. Obtain RCMC when your product or benefit requires it

A Registration-Cum-Membership Certificate, or RCMC, links an exporter with the relevant Export Promotion Council, commodity board or development authority.

RCMC is not automatically the same for every product. Your main product and its ITC-HS classification help determine the appropriate authority. DGFT states that RCMC is issued by authorized EPCs, commodity boards, development authorities or other competent organizations, generally for five financial years. DGFT e-RCMC service

For agricultural and processed food products covered by APEDA, exporters can apply for e-RCMC through the DGFT portal after obtaining the IEC. APEDA began issuing RCMC through the DGFT portal from 17 July 2023. APEDA RCMC procedure

RCMC checklist

• Valid IEC.
• Product details and ITC-HS code.
• GST and PAN information.
• Business constitution documents.
• Bank details.
• Relevant EPC or commodity board selection.
• Membership fee and supporting documents.

RCMC may matter when you apply for certain export authorisations, incentives or council-specific services. Confirm the requirement before relying on it for a particular benefit.

5. Register with customs and your bank

IEC and GST registration do not, by themselves, complete the customs setup. Exporters should also prepare access to customs filing systems and coordinate with the authorised dealer bank.

ICEGATE is the customs electronic platform used for several customs-related services. Its guidance states that exporters can register through the portal’s registration module.

The bank-related step commonly involves AD Code registration. The AD Code identifies the authorized dealer bank branch handling foreign exchange transactions for the exporter. ICEGATE provides an advisory for registering the AD Code bank account through the exporter’s profile. ICEGATE AD Code advisory

Customs and banking checklist

• ICEGATE user registration.
• Current account linked to the export business.
• Authorized dealer bank branch confirmation.
• AD Code letter or bank-provided details.
• Bank account mapping at the intended port.
• Shipping bill and drawback or refund details reviewed with the customs broker.

This step deserves attention before cargo reaches the port. A bank or port mapping issue can affect the processing of export benefits and create operational delays.

6. Check product-specific approvals

There is no single registration that makes every product export-ready. The product category may trigger additional licences, certificates, testing and labelling conditions.

Examples include:

• Food products: FSSAI licence or registration, as applicable.
• Agricultural and processed products: APEDA or another commodity authority, depending on the product.
• Marine products: Marine Products Export Development Authority requirements.
• Pharmaceuticals and medical products: applicable drug or health authority permissions.
• Chemicals: safety documents, restricted-item permissions or destination-specific compliance.
• Handicrafts, textiles or engineering goods: buyer, destination and council-related requirements.
• Plant products: phytosanitary certificate where required.
• Animal products: veterinary or health certificates where required.

FSSAI provides a specific process for food exporters through FoSCoS, including selecting the exporter category, entering PAN/GST/CIN details where applicable, uploading documents and tracking the application. FSSAI exporter licensing procedure

Before committing to a shipment, verify:

• ITC-HS classification.
• Export policy status: free, restricted or prohibited.
• Required product certificates.
• Packaging and labelling rules.
• Import-country standards.
• Testing and inspection requirements.
• Whether a Certificate of Origin is needed.

Let’s try to understand with example: a spice startup

Suppose a Pune-based startup wants to export bulk turmeric powder to the United Arab Emirates. Its basic path may include:

1. Registering the business and opening a current account.
2. Obtaining the IEC.
3. Completing GST registration and filing an LUT if it chooses to export without payment of IGST.
4. Checking whether APEDA or another authority applies to the specific product and classification.
5. Arranging food-related compliance, product testing and labelling.
6. Registering on ICEGATE and coordinating AD Code details with its bank.
7. Preparing the commercial invoice, packing list, shipping bill, transport document and any required certificate of origin or health certificate.
   
   

The exact requirements can change with the product form, buyer’s specifications and destination-country rules. A turmeric powder shipment is not assessed in exactly the same way as raw turmeric, blended spices or a retail-packed consumer product.