Importer-exporter code requirement: mandatory declaration on customs documents to enable compliance and processing. Any person importing into or exporting out of a customs port must state the importer-exporter code number allotted by the Competent Authority in the bill of entry, shipping bill or any other document prescribed under the Act or the Customs Act, 1962, making the declaration a mandatory documentation requirement for customs clearance under the foreign trade rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Importer-exporter code requirement: mandatory declaration on customs documents to enable compliance and processing.
Any person importing into or exporting out of a customs port must state the importer-exporter code number allotted by the Competent Authority in the bill of entry, shipping bill or any other document prescribed under the Act or the Customs Act, 1962, making the declaration a mandatory documentation requirement for customs clearance under the foreign trade rules.
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