LWSDocumentationCarrier-Mandated
Letter of Undertaking (LUT) / Bond for Export Obligations
A legal undertaking submitted by Indian exporters to claim GST (Goods and Services Tax) exemption on export goods. The LUT is a bank/financial guarantee that the exporter will fulfill their export obligations.
Per Shipment
Category:Basic Shipping FeeChina Export Local ChargesDestination Import Charges
Applies to:
FCLLCLAirRailCourierRoadFBAAs Request
Typical Cost Range
$0–$200
flat rate
LUT filing with DGFT: free for eligible exporters. Bank guarantee (if required): 0.5-2% of guarantee amount per year.
Who Pays?
Shipper (When CIF, DAP)
Consignee (When EXW, FOB)
Negotiability
Set by carrier or port authority — not negotiable.
LUT filing with Indian customs is free for eligible exporters. Bank guarantee costs are set by banks.
Adjustment Frequency
MonthlyWeeklyFixed
Current rate reviewed: per export
Chargeable Unit
Flat Rate
Formula / Calculation
LWS = Bank Guarantee Cost (if required) or LUT Processing Fee per Export DeclarationLUTIndiaDGFTGST exemptionexport obligation
Frequently Asked Questions
Who can file a Letter of Undertaking in India?
Registered Indian exporters with GST registration and a clean compliance record. New exporters may need a bank guarantee instead.
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