Last checked: October 2026. Rules and rates change. This guide is general information, not tax or legal advice.
This guide is for Indian manufacturers and traders making their first shipment to Uganda or another African country. It covers the registrations you need once, the documents you need for every shipment, and the rules on getting paid.
Registrations you need once
- Importer-Exporter Code (IEC). Issued by the Directorate General of Foreign Trade (DGFT). You cannot export without it. Update your details on the DGFT portal every year between April and June, or the code can be deactivated.
- GST registration. Exports are zero-rated. You either export under a Letter of Undertaking without paying tax, or pay integrated GST and claim a refund.
- AD code. Your bank issues an Authorised Dealer code. Register it with customs at the port you will ship from before your first shipment.
- ICEGATE account. The customs portal where shipping bills are filed, by you or your customs broker.
- Registration with an export promotion council. A Registration-cum-Membership Certificate is needed to claim most export incentives.
Check your product is free to export
India's export policy lists each product as free, restricted or prohibited by tariff code. Restricted goods need a licence from DGFT. Dual-use goods have their own control list. Check your tariff code before you quote.
Documents for every shipment
- Commercial invoice and packing list, issued by you.
- Shipping bill, filed electronically with customs.
- Bill of lading for sea freight or airway bill for air freight, issued by the carrier.
- Certificate of origin. Non-preferential certificates are issued electronically through DGFT's eCoO platform. Electronic filing has been mandatory since January 2025.
- Certificate of Conformity for regulated goods going to Uganda. See our guide to pre-export inspection.
Agree who pays for what
Use an Incoterm in every quotation. Under FOB you deliver the goods on board at the Indian port and the buyer pays freight and insurance. Under CIF you pay freight and insurance to the destination port. African customs authorities usually charge duty on the CIF value either way.
Getting paid
Export payments must come through an authorised bank and be brought back to India within the time limit set by the Reserve Bank of India. The limit was extended from 9 months to 15 months from the date of export in November 2025.
Incentives worth claiming
- RoDTEP refunds embedded central, state and local taxes as a percentage of FOB value.
- Duty drawback refunds customs duty paid on imported inputs used in exported goods.
How Indhows helps. Indian suppliers who work with us get buyers in Africa and help with the destination paperwork. See how selling through Indhows works.