GST & Export Documentation for Shipping to South Korea (2026): LUT, Shipping Bill, CSB-V, e-BRC & Refunds
Exports are zero-rated under GST — but only if your paperwork is right. This guide explains the LUT route, when a courier shipping bill (CSB-V) replaces a regular shipping bill, how to get ITC refunds and RoDTEP, and the exact documents each Korea-bound shipment needs.
Key takeaways
- Exports are zero-rated: ship under a Letter of Undertaking (LUT, Form RFD-11) without paying IGST and claim refund of input tax credit, or pay IGST and claim it back.
- Commercial courier exports from India are filed on a Courier Shipping Bill (CSB-V) with IEC and GSTIN — this is what enables GST refunds and RoDTEP; gifts and personal parcels go on CSB-IV without export benefits.
- Realise export proceeds within 9 months and get the e-BRC from your bank — it is needed for refunds, RoDTEP and RBI compliance.
- ShipKorea files the correct courier shipping bill and provides the export documents you need for GST and DGFT — see the checklist below.
Quick answer
Exports to South Korea are zero-rated under India's IGST Act. File an LUT (Form GST RFD-11) so you invoice without IGST, ship on a Courier Shipping Bill (CSB-V, for courier exports) or a regular shipping bill (for cargo), realise payment and obtain the e-BRC, then claim refund of unutilised input tax credit via RFD-01 and RoDTEP benefits through the shipping bill. ShipKorea.in files CSB-V exports with your IEC/GSTIN and gives you the documents your CA needs.
Zero-rated export: two routes
Route 1 — LUT: file Form GST RFD-11 on the GST portal (valid for the financial year, renew each April). Invoice your Korean buyer without IGST, marked 'Supply meant for export under LUT without payment of IGST'. Claim refund of accumulated input tax credit (ITC) on inputs and services via RFD-01. Route 2 — pay IGST: charge IGST on the export invoice, pay it, and claim refund of the IGST paid after the shipping bill and GSTR-1/3B match. Route 1 is standard for most exporters because it avoids blocking cash.
Shipping bill vs courier shipping bill (CSB-V)
Air cargo/consolidated freight through a CHA is filed on a regular Shipping Bill via ICEGATE — this supports GST refund, RoDTEP and drawback. Courier exports go through the Express Cargo Clearance System under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations: commercial shipments with IEC and GSTIN are filed on CSB-V (Courier Shipping Bill V), which since 2018 also transmits to GSTN/ICEGATE so you can claim IGST/ITC refunds and RoDTEP on e-commerce and B2B courier exports. Non-commercial parcels, gifts and samples without IEC are filed on CSB-IV — no export benefits. Tell us at booking whether the shipment is commercial so we file CSB-V.
Export invoice format
A GST-compliant export invoice must carry: 'Export invoice' title; your GSTIN, IEC, address; invoice number/date; buyer's name, Korean address and business registration number; place of supply = 'outside India'; each line with description, 6-digit HS code, quantity, unit price, currency, total; INCOTERM (e.g. DDP Seoul, Incoterms 2020); the LUT declaration or IGST amount; country of origin India; bank details with AD code and SWIFT. Values may be in USD/KRW with INR equivalent for GST reporting. Match the same HS codes on the packing list and CEPA Certificate of Origin.
Document checklist for a Korea-bound commercial shipment
1) Export invoice (as above). 2) Packing list with carton-wise contents, gross/net weights and dimensions. 3) LUT acknowledgement reference. 4) IEC and GSTIN (we file them on CSB-V). 5) AD code registration at the port/airport of export. 6) CEPA Certificate of Origin (Form KIN) for preferential Korean duty. 7) Product-specific: Spices Board/Tea Board/APEDA/FSSAI certificates, CoA for food and cosmetics, KC/test reports for electricals and children's goods, phytosanitary for wood/plant products, MSDS for chemicals or batteries. 8) Airway bill (issued by ShipKorea). 9) Korean import documents handled by us under DDP.
After shipment: e-BRC, refunds and RoDTEP
Get paid by your Korean buyer via bank transfer to your AD-code account; the bank issues an electronic Bank Realisation Certificate (e-BRC) on the DGFT platform. Realise proceeds within 9 months of export (RBI). File GSTR-1 with the shipping bill/CSB-V details in Table 6A and GSTR-3B; refunds under LUT are claimed in RFD-01 with the statement of invoices and shipping bills. RoDTEP (Remission of Duties and Taxes on Exported Products) is credited as e-scrips against the shipping bill when you declare the RoDTEP claim at filing — remember to opt in. Duty drawback applies mainly to cargo shipping bills for goods with imported inputs.
Common GST mistakes on the Korea corridor
Shipping commercial goods on CSB-IV (no IEC) and losing refund eligibility; forgetting to renew the LUT in April; invoice HS codes that differ from the CSB/shipping bill; declaring understated values to cut Korean duty (which also understates your export turnover and breaks e-BRC matching); missing the RoDTEP declaration; and not reconciling GSTR-1 Table 6A with ICEGATE data, which blocks refunds. Our export desk shares the CSB-V copy and AWB within 24 hours so your accountant can reconcile monthly.
How ShipKorea supports exporters
We file CSB-V courier exports with your IEC/GSTIN, prepare the customs declaration, share export documents for GST and DGFT compliance, guide CEPA CoO applications, and clear Korean import under DDP — one all-inclusive rate from ₹609/kg. For air cargo above ~300 kg we file regular shipping bills through partner CHAs. Related reading: how to export from India to Korea, HS codes for India–Korea shipments, import-export consulting.
