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<h1>Courier Bill of Entry requirements: electronic itemisation, mandatory document upload, and declarant duties for low value consignments.</h1> CBE XIII (Form D) prescribes the electronic data and declaration requirements for non document low value dutiable courier consignments, including courier and transport identifiers, consignor/consignee and IEC details, item wise commodity, origin and invoice particulars, assessable value components, ancillary charges and notification reliance; authorized couriers must declare authorization from consignors/consignees, truthfulness of entries, report any later contradictory documents to the Principal Commissioner/Commissioner, and upload HAWB images and invoices as mandatory attachments.