May 22, 2025
Compliance Checklist for Small Exporters on Amazon Global Selling
Expanding your business globally through Amazon Global Selling presents tremendous opportunities, but navigating the compliance landscape can be challenging. This comprehensive checklist helps small exporters meet all regulatory requirements while selling internationally through Amazon.
Key Takeaways:
- Essential registrations and documentation needed before listing products
- Tax compliance requirements for cross-border e-commerce
- Shipping and labeling standards for international markets
- Ongoing reporting obligations to maintain compliance
1. Business & Regulatory Registrations
Before you begin selling globally, ensure you have these fundamental registrations in place:
Import Export Code (IEC)
Obtain a 10-digit IEC from DGFT, mandatory for all physical exports. Required for customs clearance and foreign exchange transactions.
DGFT Official WebsiteGST Registration
Register under GST to export as zero-rated supply. Essential for claiming Input Tax Credit or IGST refunds, even when exporting under LUT.
Bank Account Setup
Ensure your PAN is linked to a current account (not savings) in your business name, enabled for foreign remittances.
Additional local registrations may include professional tax and shop establishment licenses depending on your business location.
2. Amazon Global Selling Account Setup
Proper configuration of your Amazon Seller Central account is crucial for international selling:
Step | Requirement | Details |
---|---|---|
1 | Seller Central Registration | Create Professional seller account with identity proof, address proof, and international payment card |
2 | Global Selling Enrollment | Complete eligibility questionnaire and agree to Global Selling Terms |
3 | Identity Verification | Upload government ID and bank statement; may require video verification |
3. Product Compliance & Documentation
Each product category has specific requirements for international markets:
Check Product Eligibility
Verify country-specific restrictions and required certifications for your products.
Prepare Commercial Documents
Create detailed Commercial Invoice and Packing List with HSN codes and values.
Obtain Certificates
Secure Certificate of Origin and any required product-specific certifications.
4. Tax & GST Compliance
Proper tax documentation ensures smooth exports and refunds:
- Shipping Bill: File electronically via ICEGATE with Customs
- LUT Submission: Submit Letter of Undertaking (Form RFD-11) for zero-rated exports
- GST Returns: Report exports in GSTR-1 (table 6A) and GSTR-3B
5. Logistics & Shipping Documentation
Efficient logistics management reduces delays and costs:
Choose Shipping Method
Select between FBA Export or Merchant-Fulfilled Network based on your capabilities.
Prepare Customs Documentation
Work with Customs House Agent for accurate tariff classifications.
Verify Shipping Documents
Ensure Bill of Lading/Air Waybill matches your Amazon shipment plan.
6. Packaging & Labeling Requirements
Amazon has strict standards for product presentation:
- FBA Requirements: Apply FBA Box ID labels and follow palletization standards
- Product Identification: Use scannable barcodes (UPC/EAN) or Amazon FNSKU labels
- Country Markings: Include "Made in India" and any required safety logos
7. Payment Reconciliation
Proper financial setup ensures smooth international transactions:
- Use NRE or FCNR account for Amazon payouts
- Address any tax withholding in destination countries
- Reconcile Amazon remittance reports with bank statements
8. Ongoing Compliance
Maintain compliance through regular reviews:
- File annual GSTR-9 return with export disclosures
- Maintain export records for 8 years
- Monitor regulatory updates from DGFT and CBIC
Final Thoughts
By systematically addressing each compliance area—from initial registrations to ongoing reporting—you can build a sustainable global export business through Amazon. The platform's extensive documentation and support resources can guide you through each step of the process.
Need to create GST-compliant invoices? Try our free online invoice generator with all required GST fields at https://invoicessy.com/