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Mandatory uploading of specified supporting documents and mention of document code and IRN in Bills of Entry (BOE)

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..... le at www.cbic.gov.in) issued by the Central Board of Indirect Taxes Customs, New Delhi vide F. No. 450/151/2019-cus IV. The matter pertains to Mandatory uploading of specified supporting documents and mention of document code and [RN in Bills of Entry (BOE). 2. In this regard, Reference is invited to 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 3. Referenc .....

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..... 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 have issued Advisory No. 25/2019 dated (web link) laying down 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 subsequent declaration of document code and IRNs in the Bill of Entry. The coding scheme developed by Directorate of Systems is given under: S. No. Document Type Name of the Document Document Code I. INVOICE (One of the two) - for ev .....

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..... air waybill 741000 10 Way Bill (Non Negotiable) 700000 With effect from 02.12.2019, for every Invoice and Bill of Lading / Airway Bill declared in the Bill of Entry, the reference of IRN generated from eSANCHiT with the relevant document code as given above must be provided, The reference of the above document codes from eSanchit in the Bills of Entry has been made mandatory in System. 5. As regards all the other supporting documents (such as Country of Origin Certificate (COO), licence/ permission from any Government Agency (PGA) in relation to the eligibility for import / clearances or claim o .....

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