Introduction : In the Previous we learn the importance and the role of experts in a developing country like India as well as the policy framework in which exporting firms operate from India. You have also been exposed to the nature of exports sales contract which describe the respective rights and duties of exporter and importer. In this unit, you will learn various perspectives, kinds and functions of export documents. You will also learn about the documents needed for fulfilling the commercial obligations of an exporter and various legal and other document involved in export trade.