What is an "Import Export Code" (IEC) in India, and who issues it?

A mandatory 10-digit PAN-linked trading license issued electronically by the DGFT (Directorate General of Foreign Trade)

A tax certificate issued by municipal corporations

A quality mark issued by the ISI

A transport permit issued by railway stations

What is the primary commercial purpose of filing a GST "Letter of Undertaking" (LUT) before exporting textiles?

To export goods without paying upfront IGST, protecting working capital from delayed tax refunds

To receive free electricity from the government

To clear cargo without packing lists

What is the official customs document filed electronically via ICEGATE to record the export of goods out of India called?

Shipping Bill (or Bill of Export)

What does a "Certificate of Origin" (CoO) verify for international customs authorities?

The country where the textile product was actually manufactured or produced

The exact weight of the shipping container in kilograms

The personal passport number of the courier delivery boy

The bank account balance of the buyer

In international shipping, what does an "Air Waybill" (AWB) represent?

A non-negotiable contract of carriage between the shipper and the airline, serving as a receipt of goods and tracking document

A negotiable title of ownership for ocean vessels

What is an "ICEGATE" portal used for by Indian textile exporters and custom house agents?

Filing electronic customs declarations, shipping bills, and bill of entry documents online

Booking train tickets for factory workers

Checking daily wholesale saree prices in Surat

Paying electricity bills for powerlooms

What is the standard validity duration of a GST Letter of Undertaking (LUT) filed by an Indian exporter?

One financial year (April 1 to March 31)

In export packing lists and commercial invoices, what is the critical difference between "Gross Weight" and "Net Weight"?

Net weight is the actual weight of the goods (fabrics/garments) without packaging; gross weight includes the total weight of all packaging materials, cartons, and bales

Net weight includes wooden pallets and cardboard cartons; gross weight is pure fabric only

Gross weight is always lighter than net weight

There is no difference in export documentation

What government export incentive scheme replaced MEIS (Merchandise Exports from India Scheme) to refund embedded state and central taxes on textile exports?

RoDTEP (Remission of Duties and Taxes on Exported Products) and RoSCTL

Direct tax holiday on real estate

Why must an export commercial invoice state the exact 8-digit HSN or ITC-HS code for sarees or kurtis?

To enable customs authorities to verify applicable duty rates, tariff chapters, and regulatory compliance effortlessly

To confuse foreign customs officials

To calculate employee salaries in the factory

To determine the shipping container color

Textile Export Documentation Quiz: IEC, LUT

Study notes

Navigating Textile Export Documentation

Successfully shipping wholesale sarees, kurtis, or fabrics from Surat or Tiruppur to international buyers requires rigorous adherence to export paperwork and customs regulations.

Essential Export Documents

Import Export Code (IEC): A mandatory 10-digit PAN-linked license issued by DGFT for any entity engaged in cross-border trade.
Letter of Undertaking (LUT): Filed online on the GST portal to enable zero-rated tax exports without paying upfront IGST.
Commercial Invoice & Packing List: Itemized billing detailing accurate HSN codes, gross/net weights, carton dimensions, and piece counts.
Shipping Bill / Bill of Export: The primary customs document filed electronically (ICEGATE) to record the departure of goods from India.
Certificate of Origin (CoO): Certified by chambers of commerce to prove Indian manufacture, often required to claim reduced import duties under Free Trade Agreements (FTAs).

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About this quiz

Topic: Textile Export
Level: Intermediate
Questions: 10 multiple choice
Good for: Export managers, custom house agents (CHAs), textile manufacturers, international traders, logistics coordinators
Last reviewed: 3 November 2026

Sources

DGFT Export Guidelines & CBIC Customs Manual
BizTorq B2B eCommerce

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Textile Export Documentation & Compliance Quiz: IEC, LUT, Shipping Bill & Certificate of Origin

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Your answers

Study notes

Navigating Textile Export Documentation

Essential Export Documents

About this quiz

Sources