AEO-Certified Licensed Customs Broker Est. 1988 FTP · DGFT · ICEGATE

Trade Documentation —
CoO, LC, EPCG & More

Correct documentation is where most trade delays and duty disputes begin. NG Pillai's licensed brokers prepare, scrutinise, and submit trade documents for both export and import — Certificate of Origin, Bill of Lading review, Letter of Credit scrutiny, Advance Authorisation, EPCG, and RoDTEP compliance.

Document Services

What we prepare and handle

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Certificate of Origin (CoO)

Preferential CoO (CEPA, ASEAN, SAFTA, SAARC) and non-preferential CoO. Application preparation, Rules of Origin verification, and submission to EIC, FIEO, or Chamber of Commerce.

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Bill of Lading Review

Draft BL scrutiny against LC terms and commercial invoice before issuance. Discrepancy identification prevents payment delays under Letter of Credit transactions.

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Letter of Credit Scrutiny

LC term review for trade compliance before shipment. We flag non-conforming clauses, identify documentation traps, and advise on achievable vs. problematic LC conditions.

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Advance Authorisation (AA)

Application preparation, SION (Standard Input Output Norm) assessment, and export obligation monitoring. For manufacturer-exporters importing duty-free inputs.

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EPCG Scheme

Export Promotion Capital Goods licence — 0% duty on imported capital equipment against export obligation. Application, bond execution, EODC filing, and closure.

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RoDTEP Compliance

Ensuring Shipping Bills are correctly declared for RoDTEP claim. Scrip value verification, ICEGATE credit monitoring, and utilisation guidance.

Document Reference

Common trade documents explained

Document	Issued By	Purpose	When Required
Certificate of Origin (Preferential)	EIC / FIEO / Chamber	Claim FTA preferential duty at destination	Exports to UAE (CEPA), ASEAN, SAARC, GCC
Certificate of Origin (Non-Preferential)	Chamber of Commerce	Prove Indian origin for regulatory purposes	When buyer or customs at destination requires proof of origin
Shipping Bill	Indian Customs (ICEGATE)	Indian export customs declaration	All exports from India — mandatory
Bill of Lading (BL)	Shipping Line / NVOCC	Title document and proof of shipment by sea	All ocean freight shipments
Air Waybill (AWB)	Airline / Air Forwarder	Proof of shipment by air (non-negotiable)	All air freight shipments
Phytosanitary Certificate	Plant Quarantine, APEDA	Certifies freedom from plant pests and diseases	Agricultural products, plant material exports
Advance Authorisation (AA)	DGFT	Duty-free import of inputs for export production	Manufacturer-exporters with import-export nexus
EPCG Licence	DGFT	0% duty import of capital goods	Manufacturers needing capital equipment for exports
RoDTEP Scrip	Customs (ICEGATE)	Refund of embedded duties not covered by GST	All eligible exports — claimed via Shipping Bill
Packing List	Exporter	Itemised contents, weights, and dimensions per package	All shipments — mandatory for customs and consignee

Certificate of Origin

Getting your CoO right

A CoO discrepancy — wrong product description, missing fields, incorrect issuing authority for the destination FTA — is one of the most common reasons for preferential duty benefit being rejected at the destination port. NG Pillai has handled CoO applications across all major FTAs India is party to, and prepares applications that hold up to customs scrutiny.

Preferential CoO — which authority applies?

CEPA (UAE): Export Inspection Council (EIC), FIEO, or notified Chambers. ASEAN: DGFT online portal. SAFTA (SAARC): Notified Chambers. GCC: Chamber of Commerce. We identify the correct authority for your destination and manage the application end-to-end.

Rules of Origin — do your goods qualify?

Not all goods exported from India meet the Rules of Origin for every FTA. Rules vary: some require a minimum percentage of value addition in India; others require a change in tariff heading (CTH) from input to output. We assess your HS code, manufacturing process, and input sourcing against the applicable RoO before applying.

FAQ

Documentation questions

What is a Certificate of Origin and when is it required?

A Certificate of Origin (CoO) certifies that goods were produced, manufactured, or processed in a specific country. It is required when claiming preferential duty rates under FTAs (like CEPA, ASEAN, SAFTA), for compliance with import regulations at destination, or when required by the buyer or their bank under LC terms. There are two types: non-preferential (for general use) and preferential (for FTA duty benefit).

What is Advance Authorisation and who should apply?

Advance Authorisation (AA) is a duty-free import licence issued by DGFT to manufacturer-exporters, allowing import of inputs without paying Basic Customs Duty, against an export obligation (typically 18 months). It is relevant for manufacturers who use imported raw materials, components, or packaging in their export products. NG Pillai assists with application, SION review, and export obligation fulfilment documentation.

What is the difference between EPCG and Advance Authorisation?

Advance Authorisation covers duty-free import of consumable inputs used in manufacturing export goods. EPCG (Export Promotion Capital Goods) allows import of capital goods — machinery, equipment, tools — at 0% duty against an export obligation of 6 times the duty saved, to be fulfilled within 6 years. AA is for raw materials; EPCG is for capital equipment.

What is RoDTEP and how do exporters claim it?

RoDTEP (Remission of Duties and Taxes on Exported Products) refunds embedded duties and taxes not covered under GST — state levies, electricity duties, fuel used in transport, and other input taxes. It is provided as transferable scrips credited to the exporter's ICEGATE account via the Shipping Bill. NG Pillai ensures Shipping Bills correctly declare RoDTEP eligibility and helps track scrip credits and utilisation.

Why does Bill of Lading review matter for LC payments?

Under a Letter of Credit, the bank pays only if all documents are exactly as specified in the LC terms. A discrepancy in the BL — wrong consignee name, incorrect notify party, missing clauses, or description mismatch — gives the buyer's bank grounds to reject the presentation. Discrepancy fees and delays follow. We review draft BLs against LC terms before finalisation, catching issues before they become payment problems.

Trade Documentation —CoO, LC, EPCG & More