Courier Bill of Entry requirements: electronic itemisation, mandatory document upload, and declarant duties for low value consignments. 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.