CORAA

Export Turnover Certificate Format — IEC / Export Incentive Schemes (CA Issued, Word)

A CA-issued certificate of export turnover — physical (FOB value) and deemed exports — for IEC-linked incentive schemes such as RoDTEP, Advance Authorization, or EPCG.

Free · CORAA original — SA-aligned
Updated 27 Jul 2026
Type
Certificate (not an audit opinion)
Computes
Total export turnover = FOB value + deemed exports
Common use
RoDTEP / Advance Authorization / EPCG schemes
UDIN
Required on every CA certificate
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Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

CERTIFICATE OF EXPORT TURNOVER

This is to certify the export turnover of:

for the financial year ___, based on shipping bills, bank realisation certificates, export invoices and books of account produced before us and the information and explanations given to us.

This certificate is issued for the purpose of: ___.

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

What is "deemed export" and why is it shown separately from FOB value?
Deemed exports are transactions where goods do not physically leave India but are treated as exports for incentive purposes under the Foreign Trade Policy (e.g. supplies to EOUs, or against certain international competitive bids) — they are shown separately because the supporting documentation differs from physical exports (no shipping bill/BRC in the usual sense) and some schemes treat the two categories differently.
Why is FOB value used rather than the invoice value?
Free On Board (FOB) value excludes freight and insurance beyond the point of shipment, and most export-incentive schemes benchmark eligibility and incentive amounts against FOB value specifically — using invoice value (which may include freight/insurance, i.e. CIF) can overstate the figure the scheme actually recognises.
Does this certificate replace the need for shipping bills or bank realisation certificates?
No — it is the CA's attestation of the turnover figure derived FROM those documents, not a substitute for them. Scheme authorities (DGFT, customs) will typically still require the underlying shipping bills and BRCs to be available on record even where a CA certificate of aggregate turnover is also submitted.
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