Documents required for import in India: what Customs asks for, and what your product adds

You need five core documents for every consignment: an Importer Exporter Code, a commercial invoice, a packing list (or invoice cum packing list), a bill of lading or airway bill, and the Bill of Entry itself. Product approvals come on top.

The Foreign Trade Policy lists the mandatory documents for import of goods as the Bill of Lading, Airway Bill, Lorry Receipt, Railway Receipt or Postal Receipt, the commercial invoice cum packing list, and the Bill of Entry^[1]. Nobody may import goods without an IEC unless specifically exempted^[1]. Since December 2019 the invoice and the transport document must also be uploaded on eSanchit for every Bill of Entry, with their IRN and document code quoted in the declaration^[3].

That is the floor, not the ceiling. The Foreign Trade Policy also says that Indian technical, safety, health and environmental rules that apply to goods made in India apply equally to imports^[1]. So a power bank also needs its BIS CRS registration, a wireless speaker its WPC ETA, a battery-powered gadget its battery EPR registration, and anything sold in a retail pack its LMPC registration. Customs at Nhava Sheva and Bengaluru air cargo now say in writing that they expect these certificates uploaded with the Bill of Entry^[9].

This guide walks through each document, says who issues it, and shows how the list changes by product. If you only want a tick-list, use our customs clearance documents checklist. If you are not sure which approvals your product needs, start with the approval checker or send us the product for a free compliance check.

Four documents apply to every commercial shipment, a handful apply to most, and the rest depend on what you import. The table below separates them and names the source of each requirement.

Yes. Any person importing goods for business needs an Importer Exporter Code from DGFT, unless an exemption applies^[1]. It is the first document a customs broker will ask for.

The IEC is a 10-character code that, since GST, is the same as the entity's PAN, though DGFT still issues it on a separate online application^[1]. You apply in form ANF-2A on dgft.gov.in and the IEC is generated automatically^[21], for a fee of Rs 500^[2]. Only one IEC is issued per PAN^[21], and it is valid permanently unless suspended or cancelled^[21].

Two things trip up importers. First, the IEC must be updated online every year between April and June, even if nothing has changed^[1]; that update carries no fee^[2]. An IEC that is not updated is de-activated^[1], and a de-activated IEC stops your Bill of Entry. Second, once issued the IEC is transmitted to Customs, and the DGFT dashboard shows a 'CBIC Transmission Status'^[22]. Check it before your first shipment.

Personal-use imports and some government imports are exempt, and DGFT publishes permanent IEC numbers for those categories^[21]. A business importing for sale is not exempt. Our IEC code guide and the DGFT portal walkthrough cover the application screen by screen.

The invoice and packing list must describe the goods well enough for an officer to classify and value them without a query. Customs relies on them to check your self-assessed duty.

Section 17 of the Customs Act makes the importer responsible for self-assessing duty correctly and for making all information and supporting documents available when the Bill of Entry is filed^[9]. In practice that means the invoice should carry the supplier's full name and address, the buyer's name as it appears on the IEC, a clear description of each item with model numbers, quantity, unit price, total value, currency and Incoterm. The packing list adds the number of packages, net and gross weights and marks.

Customs notices at Nhava Sheva and Bengaluru air cargo are blunt about descriptions. They ask for a generic description that states the product's intended use and is neither cryptic nor a copy of the technical features column^[7]. For electric machinery components such as transformers, motors, ferrite cores and PCBs they want wattage, voltage, frequency and function declared^[9]. Where anti-dumping duty depends on the manufacturer, upload a document that names the manufacturer^[9].

For electronics, the model numbers on the invoice should match the models on your BIS registration and your WPC ETA. A mismatch between invoice model and certificate model is one of the reasons we list in why shipments get held at Indian ports.

Customs needs the transport document that matches the shipment in the import manifest: a bill of lading for sea cargo, an airway bill for air cargo. It must be uploaded on eSanchit for every Bill of Entry.

The eSanchit coding scheme separates the variants, so pick the right one: 705000 for a bill of lading, 714000 for a house bill of lading, 704000 for a master bill of lading and 740000 for an airway bill^[3]. Since 2 December 2019 the IRN and document code for each transport document declared in the Bill of Entry are mandatory in the system^[3].

The bill of lading date also matters for compliance, not just freight. When a Quality Control Order starts, relief orders often turn on the shipment date in the bill of lading. DPIIT's S.O. 775(E) of February 2026, for example, exempted imports shipped before a QCO's implementation date if the Bill of Entry was filed within 180 days^[23]. For CRS electronics, by contrast, MeitY's FAQ says the date the consignment lands in India decides whether a deadline applies^[24], and for MTCTE the import date is the date of dispatch from the foreign port^[25]. Keep the dated original; see our QCO tracker for live start dates.

The Bill of Entry is filed electronically on ICEGATE, normally before the end of the day before the vessel or aircraft arrives. It is your formal declaration of what you are importing and the duty you owe.

Since the 2021 amendment to section 46, the importer must file before the end of the day (including holidays) preceding arrival^[4]. Notification 34/2021-Customs (N.T.) allows filing as late as the end of the arrival day for imports at airports and land customs stations and for some sea imports^[26]. File late without good reason and you pay Rs 5,000 a day for the first three days and Rs 10,000 a day after that^[5].

Only an 'authorised person' files: the importer itself, or a licensed customs broker or its card-holding employee^[6]. Either way the filer needs ICEGATE registration^[8], and an importer registering on ICEGATE must enter a valid IEC and GSTIN^[27]. The Bill of Entry is deemed filed and self-assessed when the system generates its number; after assessment, and examination if required, the goods get an out of charge order^[6].

Using a broker does not move the legal risk off you. In a 2026 order, JNCH held the importer liable to penalty for invalid PESO licences its broker had submitted^[28]. Read our ICEGATE portal guide for registration, and the customs broker glossary entry for what a broker can and cannot do.

eSanchit is the ICEGATE service for uploading supporting documents electronically^[29]. Every document Customs relies on goes there, and each upload gets an Image Reference Number (IRN) that you quote in the Bill of Entry.

The Bill of Entry regulations of 2018 define supporting documents as those relevant to assessment under sections 17 and 46 of the Customs Act^[3]. Customs has moved fully away from paper: JNCH told its officers to ensure no physical copy of any supporting document is accepted, and that certificates of origin and licences from other agencies come in only through eSanchit^[3].

What is mandatory and what is expected are different things:

• Mandatory for every Bill of Entry: the invoice or invoice cum packing list and the transport document, each with its IRN and document code^[3].
• Expected where relevant: purchase order, freight invoice, catalogue, certificate of origin, BIS, MTCTE, WPC and LMPC certificates, EPR authorisations, high-sea-sale papers and DGFT licences^[9].

The 2025 notices also ask you to tag every IRN to the right Bill of Entry, choose the correct document code and, when answering a query, quote the IRN of what you uploaded^[7]. An untagged upload is invisible to the officer reviewing your file.

Most queries happen because the Bill of Entry arrives with only the bill of lading or airway bill attached. The officer cannot verify value, classification or compliance, so a query goes out and the clock on your cargo keeps running.

That is not our guess. The National Assessment Centre for electric machinery ran a query analysis and found many Bills of Entry filed with only the transport document, missing purchase orders, freight invoices, remittance copies, SVB orders, BIS, ETA, MTCTE and WPC licences and EPR authorisations^[9]. Both JNCH and Bengaluru air cargo turned that finding into public notices, citing CBIC Circular 45/2020 on faceless assessment^[9].

Each query adds days, and days at the port cost money in demurrage and storage. The cheapest fix is to upload the full pack on day one:

1. Invoice and packing list, transport document (mandatory).
2. Purchase order and freight invoice (supports value).
3. Catalogue or datasheet with product photos (supports classification)^[7].
4. Every product certificate that applies, already granted, not applied for^[7].

Our post on why shipments get held at Indian ports covers the compliance reasons in more detail.

The extra documents depend on what the product is, not where it comes from. Use this table to see which certificate Customs will expect for common product types, then check your exact model with the approval checker or the HS code approval finder.

For electronics on the Compulsory Registration Order, Customs checks that the model has a valid BIS registration and that the goods carry the Standard Mark with the R-number. The registration belongs to the factory, not to you.

The orders bar anyone from importing covered goods that do not meet the Indian Standard and carry the Standard Mark with a BIS registration number^[12]. CBIC Instruction 28/2023 reportedly directs officers to check BIS registration in the system for every such consignment^[30], and DGFT reportedly made BIS registration a condition of import for these goods in 2019^[39]. The 2025 port notices add that the BIS registration certificate should be uploaded on eSanchit^[9].

Because the CRS licence is granted per manufacturing unit, not to importers or traders^[12], ask your supplier for:

• the registration certificate showing your brand and the exact models on the invoice;
• confirmation that the factory address on the certificate is the factory that made this lot;
• a photo of the product and box label showing the Standard Mark with the R-number and IS number^[40].

You can check any R-number yourself; our guide on how to verify a BIS licence shows how. Samples imported only for testing in India are outside the order^[41]; see importing samples for BIS testing. The full application file is covered in BIS CRS documents.

Wireless products in licence-exempt bands need a WPC Equipment Type Approval; for most, the Saral Sanchar import undertaking is enough at customs. Notified telecom equipment also needs an MTCTE certificate.

For RF devices in licence-exempt bands that are 'Free' under DGFT policy, the system-generated import undertaking from Saral Sanchar is enough to import, with no separate WPC import licence^[14]. Customs may treat the importer's or authorised representative's self-declaration as sufficient evidence to clear them^[13]. Devices that are 'Restricted' need a scrutiny-based ETA and then a separate import licence^[14]. The self-declaration ETA fee is Rs 10,000 per model^[13]. Devices imported only for testing, prototyping or pre-launch are exempt from ETA, but the importer gives Customs an undertaking in the prescribed format^[14].

MTCTE is separate. No telecom equipment covered by a notified standard may be sold or used in India without a valid certificate^[15], though mobile handsets, servers, smart watches, smart cameras and POS devices are exempt under S.O. 2372(E)^[42]. See WPC ETA vs MTCTE for which applies to your product, and the MTCTE approval page for the process.

Yes, for most consumer goods. CPCB has asked Customs to verify EPR registration for batteries and for plastic packaging, and retail packs need an LMPC registration and correct labels.

CPCB wrote to CBIC in December 2022 asking Customs to verify CPCB registration certificates for batteries and equipment containing batteries^[16], and again in June 2025 asking it to verify plastic packaging EPR registration for importers^[17]. Importers of batteries, including batteries inside equipment, must register before importing^[31]. Under the e-waste rules, anyone who sells imported electrical and electronic equipment is a producer^[43] and must register before doing business^[32]. If you are small, read EPR for small importers.

For Legal Metrology, every person importing a commodity for sale in retail packs must register under rule 27^[18], within 90 days of starting to import^[18], for a Rs 500 fee^[18]. The retail pack must carry the mandatory declarations, including importer name and address, country of origin, net quantity, month and year of manufacture, MRP and consumer care details^[44]. Since May 2026 importers may complete those declarations at AEO Tier-2 or Tier-3 bonded warehouses before the goods leave^[45]. See the LMPC approval page and label rules.

To claim a preferential duty rate you need a certificate (proof) of origin for each item, a declaration in the Bill of Entry, and the origin information in Form I ready to produce. Without them Customs charges the normal rate.

Under CAROTAR 2020, the importer must declare in the Bill of Entry that the goods qualify as originating goods, cite the tariff notification for each item and enter the certificate of origin reference^[10]. The importer must also hold the Form I information showing how origin criteria are met and keep supporting records for at least five years^[11]. If Customs asks, you have ten working days to answer^[46], and an incomplete or altered certificate can be rejected without verification^[47].

Bengaluru air cargo lists Form I sections I to III among the documents to upload where preference is claimed on regional value content^[9]. Country guides cover the agreements that apply: importing from Vietnam, Japan, South Korea and Thailand.

A high-sea-sale buyer files the Bill of Entry with the high-sea-sale agreement, the high-sea-sale invoice, the original commercial invoice and the bill of lading. Customs checks them at assessment.

JNCH lists the documents as the high-sea-sale contract signed by both parties and notarised or bank-attested no later than the IGM date, the bill of lading, the high-sea-sale invoice and the commercial invoice, among others^[19]. Since May 2017 JNCH does not need prior registration of the agreement; the Bill of Entry must give the buyer, seller and commission details correctly^[19]. Where there is a chain of sales, the broker must give documents for all of them^[19]. The product approvals still apply to the final importer. Read the high sea sales glossary entry and our distributors guide.

The legal list is the same everywhere, but port commissionerates issue public notices that spell out what they expect. In 2025 Nhava Sheva and Bengaluru air cargo issued near-identical notices, and Chennai reportedly followed.

The practical rule: prepare the Bengaluru list for any electronics shipment, wherever it lands. It is the most detailed published list we have found, and assessment is faceless, so your Bill of Entry may be assessed by officers outside the port of arrival. If your goods come from China, our China import guide covers supplier documents in more detail.

Use this checklist before the ship sails, not when it docks. Every item marked 'before filing' must exist before the Bill of Entry is submitted^[7].

A Bluetooth speaker with a built-in lithium battery, imported by sea into Nhava Sheva for retail sale, needs about a dozen documents. Here is the pack, line by line.

Core: IEC^[1], invoice cum packing list (code 331000) and bill of lading (code 705000)^[3], Bill of Entry filed before the day of arrival^[4].

Supporting value and classification: purchase order, freight invoice, remittance copy and the speaker's datasheet with photos^[9].

Approvals: the speaker's BIS CRS registration from the factory (see Bluetooth speakers); a WPC ETA or Saral Sanchar undertaking because it uses Bluetooth^[14]; battery EPR registration because it contains a battery^[31]; e-waste EPR registration as a producer of electronics^[43]; plastic packaging EPR if the box uses plastic^[33]; and LMPC registration with a compliant retail label^[18].

Government fees in this pack that we can cite: Rs 500 for the IEC^[2], Rs 10,000 per model for the ETA^[13] and Rs 500 for LMPC registration^[18]. The BIS fees are the factory's and are listed in BIS CRS fees. For a full cost picture use the compliance cost estimator.

If the supplier ships before the BIS registration is granted, the documents cannot be fixed at the port. That is why the approvals step comes before the purchase order.

Missing certificates and vague descriptions cause most delays, followed by mismatched model numbers and inactive IECs. Each one is avoidable before the goods ship.

Five years. The importer or customs broker must keep the assessed Bill of Entry and all original supporting documents for five years from the date the Bill of Entry was presented, and produce them in any proceedings^[6].

CAROTAR adds the same five-year minimum for origin records where you claimed a preferential rate^[11]. Keep the BIS, ETA, EPR and LMPC certificates with each Bill of Entry too: a trader may need to show the registration certificate and source-of-procurement documents during BIS market surveillance^[50]. If you sell on marketplaces, the same pack answers most seller-verification requests; see Amazon India compliance documents.