Mandatory uploading of specified supporting documents and mention of document code and IRN in the Bill of Entry(BoE).

To,

All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs(Preventive),

All Principal Commissioners/ Chief Commissioners of Customs and Central Taxes,

All Principal Commissioners/ Commissioners of Customs / Customs(Preventive),

All Principal Commissioners/ Commissioners of Customs & Central Taxes,

Subject: mandatory uploading of specified supporting documents and mention of document code and IRN in the Bill of Entry(BoE).

Madam/Sir,

Reference is invited to the Bill of Entry( Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 [notified vide Notification No. 36/2018-Cus (NT) dated 11.05.2018]. In the said regulations, ”Supporting documents” have been defined under Regulation 2(g) as documents in the electronic form or otherwise, which are relevant to the assessment of the imported goods under Section 17 and 46  of the Customs Act, 1962.

Currently, on the import side, uploading at least one document on e-Sanchit is mandatory for every Bill of Entry. This is now being modified to mandatorily uploading on e-SANCHIT, for every Bill of Entry, Invoice/ Invoice cum packing list and Transport Contract i.e., Bill of Lading/ Airway Bill, etc., as the case may be. Directorate of Systems has issued Advisory No. 25/2019 dated(weblink) laying down the requirement of mandatory uploading on e-Sanchit, the Invoice/invoice cum packing list and Bill of Lading/ Airway bill, etc. for every Bill of Entry and the subsequent declaration of document code and IRNs in Bill of Entry.

As regards all the other supporting documents( such as Country of Origin Certificate (COO), license/ permission from any Government Agency( PGA ) in relation to the eligibility for import/ clearance or claim of duty exemption), it is emphasized that to make Customs duty truly paperless, uploading of these documents through e-SANCHIT either by beneficiary or by PGAs, should be ensured administratively. Therefore, the field officers must ensure that no physical copy of any supporting documentation is submitted and every relevant document is submitted only electronically via eSanchit either by the beneficiary or by the Participating Government Agency. DG(Systems) would also enforce the same in due course.

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