An export invoice template for FOB (Free on Board) shipments where the seller is responsible for goods until they are loaded onto the vessel at the port of shipment.
FOB (Free on Board) is the most commonly used Incoterm in Indian exports, particularly for sea freight and containerised shipments. Under FOB terms, the seller (Indian exporter) bears all costs and risks until the goods are loaded onto the vessel at the port of shipment. Once the goods pass the ship rail at the named port of loading, the risk transfers to the buyer. This template is specifically designed for FOB export transactions, with a clear structure that separates the FOB value from any additional charges. The FOB price is what appears on the shipping bill and is used for customs valuation and drawback calculation. The template includes critical fields for FOB exports: the FOB value per item (excluding freight and insurance), total FOB value in the contract currency, the exchange rate applied (as per CBIC notified rates or the date-of-invoice rate), the Indian Rupee equivalent of the FOB value (needed for GST reporting), and the drawback schedule and rate if applicable. For exporters claiming duty drawback, the template includes the All Industry Rate (AIR) drawback schedule number and the Brand Rate application reference. The template handles both containerised (FCL and LCL) and bulk shipments with fields for container number, seal number, and gross/net weight. The packing list is integrated into the invoice with details of marks and numbers, number of packages, and packaging type. For exporters under the Advance Authorization or EPCG scheme, dedicated fields capture the authorization number and duty saved. The pre-shipment inspection certificate reference is included for products under mandatory inspection by Export Inspection Council (EIC).
Indian manufacturers and traders exporting goods by sea freight, container exporters (FCL/LCL), commodity exporters, agricultural produce exporters, textile and garment exporters selling on FOB basis, handicraft exporters, and any business where the buyer arranges their own ocean freight and insurance.
Step 1: Enter your business name, GSTIN, IEC, and AD code. Step 2: Select export method (with IGST or under LUT). Step 3: Enter buyer details including full address and country. Step 4: For each item, enter description, HS code (8-digit), quantity, unit, and FOB unit price in contract currency. Step 5: Declare FOB Incoterm clearly on the invoice. Step 6: Enter container details (container number, seal number, type - 20ft/40ft). Step 7: Add packing details: marks and numbers, number of packages, gross and net weight. Step 8: Enter port of loading and vessel/voyage details. Step 9: If claiming drawback, add the All Industry Rate schedule number. Step 10: Add the exchange rate for INR conversion.
Under FOB terms (Incoterms 2020), the seller delivers the goods on board the vessel at the named port of shipment. Risk passes to the buyer once goods are on board. The FOB value is the assessable value for customs purposes and appears on the shipping bill. For duty drawback calculation, the FOB value in Indian Rupees is used. The exchange rate for conversion is the rate notified by CBIC on the date of filing the shipping bill. LUT exporters must declare "Supply meant for export under bond/LUT without payment of IGST" on the invoice. The export invoice must be raised before or at the time of removal of goods from the factory/warehouse.
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