Mandatory uploading of specified documents & mention of document code and IRN in Bills of Entry

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In order to simplify the process of import of goods and in tune with the government’s objective of ‘electronic processing’, the Central Board of Indirect Taxes & Customs (“the CBIC”) had taken various steps as provided in its previous circulars such as Circular No. 14/2019 – Customs dated June 3rd, 2019 which simplified auto-registration of beneficiaries (IEC holders) on ICEGATE for eSANCHIT and other benefits.

In a move intended to further simplify the procedures and bring ease of doing business, the CBIC has issued a Circular No. 42/2019 – Customs, dated November 29th, 2019 (“the said circular”) providing for mandatory uploading of specified supporting documents and mention of document code and IRN in Bills of Entry (“BOE”).


The CBIC vide the said circular has clarified that from now onwards uploading of specified documents is mandatory on e-SANCHIT for every BOE, Invoice/Invoice cum packing list and Transport Contract i.e. Bill of Lading/Airway Bill etc., as the case may be.

The Directorate of Systems have issued an advisory 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 BOE and subsequent declaration of document code and IRNs in the BOE.

W.E.F December 2, 2019, for every Invoice & Bill of Lading/Airway Bill declared in the BOE, the reference of IRN generated from e-SANCHIT with the relevant document code must be provided. The reference of the document code from e-SANCHIT in the BOE has been made mandatory in System.

Since it is emphasized to make Customs duty truly paperless hence uploading of all other supporting documents viz. Country of Origin Certificate (“COO”) or license/permission from any government agency in relation to eligibility for import/clearances or claim of duty exemption etc. through e-SANCHIT either by beneficiaries or by Participating Government Agencies is to be ensured administratively which shall be enforced by DG (Systems) in due course.

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