The documents required to import goods into India fall into three groups: the papers that the Foreign Trade Policy makes mandatory for every import, the registrations that identify the importer, and the product-specific papers that depend on what you are bringing in. A gap in any group can stop the bill of entry or hold the cargo at the terminal. This guide takes each group in turn, explains why each document exists and ends with a matrix of who issues what, a note on documents by transport mode and a checklist.
For the full sequence in which these papers are used, see customs clearance in India step by step.
Group 1: The Three Mandatory Import Documents
India's Foreign Trade Policy 2023 lists the mandatory documents for importing goods into India as a transport document, a commercial invoice cum packing list and a bill of entry. The policy notes that a separate commercial invoice and packing list are also accepted.
The transport document
For sea cargo this is the bill of lading and for air cargo it is the airway bill. The policy also names the lorry receipt for road, the railway receipt for rail and the postal receipt, in form CN-22 or CN-23, for post. The transport document matters to the filing because Section 46(2) of the Customs Act, 1962 says the bill of entry includes all the goods mentioned in the bill of lading or other carrier receipt, unless the officer permits otherwise. Our guide to bill of lading types explains the sea document in more depth.
The commercial invoice and packing list
The invoice is the main evidence for the description and value you declare. Under Section 14, the value is the transaction value, and the Act says it includes costs such as transportation to the place of importation, insurance, loading, unloading and handling, to the extent and in the manner the rules provide. So the invoice should state the trade term. The ICC publishes the Incoterms rules, and our guide to Incoterms for China sourcing shows how the term changes who pays freight and insurance. As good practice, the invoice should show the seller, the buyer, the description, the quantity, the unit price, the total, the currency and the payment terms. The packing list should show what is in each package and the weights, and its counts should match both the invoice and the carrier's document.
The bill of entry
The bill of entry is the declaration itself. Section 46(4) requires the importer to make and sign a declaration as to the truth of its contents and to produce the invoice and any other documents prescribed. Our guide to the bill of entry goes through it field by field.
Group 2: Documents That Identify the Importer
- Importer Exporter Code. The Foreign Trade Policy says no import may be made without an IEC unless specifically exempted, and that the IEC is the same as the PAN. The Handbook of Procedures says it has permanent validity unless suspended or cancelled, and the policy requires it to be updated each year between April and June. See our guide to the importer exporter code.
- GST registration, where applicable. CBIC's guidance note for importers and exporters, issued ahead of the 2017 GST rollout, advises importers to quote their GSTIN in the bill of entry in addition to the IEC, because the GSTIN is the identifier used for the credit flow of IGST paid on imports.
- Authorisation to a customs broker. Regulation 10(a) of the Customs Brokers Licensing Regulations, 2018, as reproduced in a CESTAT order, requires a broker to obtain an authorisation from each firm, company or individual it works for and to produce it when an officer asks. Keep a signed authorisation ready.
- Identity and address documents. The same regulation, at clause (n), requires the broker to verify the IEC, the GSTIN, the client's identity and the client's functioning at the declared address using reliable, independent and authentic documents, data or information. Expect a broker to ask for them.
Group 3: Documents That Depend on Your Goods
Imports are free unless the policy regulates them. Para 2.01 of the Foreign Trade Policy says imports are free except where regulated by prohibition, restriction or exclusive trading through State Trading Enterprises under the ITC (HS), and that some free items are subject to conditions in other laws. Four kinds of document follow from that:
- A licence or authorisation for restricted goods. Para 2.08 says goods whose import is restricted may be imported only in accordance with an authorisation or permission, or under the procedure notified for them.
- Evidence of compliance with other laws. Para 2.03 applies the domestic laws, rules, technical specifications and safety, health and environmental norms that govern Indian goods to imports as well, unless specifically exempted. Para 2.06(c) adds that for goods subject to restrictions, policy conditions, a no-objection certificate or product-specific compliance, the regulatory authority concerned may notify additional documents.
- A certificate of origin. The Handbook of Procedures describes a certificate of origin as an instrument that establishes evidence of the origin of goods imported into any country, in a preferential or a non-preferential form. Ask your broker whether the treatment you rely on needs one.
- Supporting documents for the description. Section 17(3) lets the officer require any document or information from which the duty can be ascertained, and para 2.06(d) lets the regulatory authority ask for additional documents or information to ensure legal compliance. A catalogue, a data sheet, drawings or a purchase order can answer such a query quickly, so keep them with the shipment file.
The Document Matrix
| Document | Who prepares or issues it | Why it is needed | Check before filing |
|---|---|---|---|
| Transport document | The carrier or its agent | The entry must include all goods in it | Parties, packages and weight match the packing list |
| Commercial invoice | The seller | Basis of the declared description and value | Names, description, quantity, price, currency and trade term |
| Packing list | The seller | Shows the contents of each package | Counts and weights match the cargo |
| Bill of entry | The importer or the broker | The declaration under Section 46 | Agrees with all of the above |
| IEC | DGFT | Mandatory for import unless exempt | Active and updated |
| GST registration | The GST authorities | Quoted in the entry where registered | Number and name match |
| Broker authorisation | The importer | A licensed broker must hold one | Signed and current |
| Licence or permission | DGFT or the relevant authority | Needed for restricted goods | Covers the goods and quantity |
| Certificate of origin | An authorised issuing agency | Evidence of origin where it matters | Matches the goods and invoice |
| Insurance document | The insurer | Supports the insurance element of the value | Cover and goods match |
A Made-Up Example
An importer buys 1,200 units on FOB terms for 5,400 in total (all figures are made up). The freight and the insurance are billed separately by the forwarder and the insurer. Because the value for duty includes transport and insurance to the extent the rules provide, the broker needs the freight invoice and the insurance document as well as the seller's invoice. If the importer sent only the seller's invoice, the broker would have to chase the rest, and the filing would wait. The packing list says 24 cartons, so the bill of lading should say 24 packages too.
Common Document Problems
- The invoice describes the goods in one way and the packing list in another.
- The carton count differs between the packing list and the transport document.
- The invoice omits the trade term, so freight and insurance cannot be added correctly.
- The IEC has been de-activated because it was not updated.
- A goods-specific licence or certificate is requested at the last minute.
- No signed authorisation is on file for the broker.
Our guide to avoiding documentation errors shows how to catch these before filing.
A Document Checklist
- The transport document, invoice and packing list agree line by line.
- The invoice states the trade term and the currency.
- The IEC is active and the GST registration details are correct.
- A signed broker authorisation is on file.
- Any licence, certificate or compliance document for the goods is in hand.
- Supporting literature for the description is in the shipment file.
- Freight and insurance documents are available for the value.
Get Your Import Documents Checked by RR Brothers and Logistics
RR Brothers and Logistics reviews the invoice, packing list and transport document before the cargo ships and supports customs clearance at the destination. Send us your shipment details and we will tell you which documents your goods need.
Frequently Asked Questions
The Foreign Trade Policy 2023 lists a transport document, a commercial invoice cum packing list and a bill of entry. A separate commercial invoice and packing list are also accepted.
Yes, unless you fall in an exempt category. The Foreign Trade Policy says no import may be made without one, and the Handbook of Procedures lists the exemptions.
Only where a rule or a claim depends on the origin of the goods. The Handbook of Procedures describes it as evidence of origin, in a preferential or non-preferential form. Ask your broker.
Section 17(3) of the Customs Act lets the officer require any document or information from which the duty can be ascertained, and the Foreign Trade Policy lets regulators seek additional documents for legal compliance.
The transport document, invoice and packing list, your IEC and GST details, a signed authorisation and any licence or certificate for the goods, plus freight and insurance documents for the value.
Yes. The policy says restricted goods may be imported only under an authorisation or permission, and the regulator concerned may notify further documents for goods with product-specific compliance.
Sources
- DGFT: Foreign Trade Policy 2023, Chapter 2 (paras 2.01, 2.03, 2.05, 2.06, 2.08)
- DGFT: Handbook of Procedures, Chapter 2, July 2026 edition (paras 2.07, 2.10, 2.90)
- CBIC: Customs Act, 1962 (Sections 14, 17 and 46)
- CBIC: Guidance note for importers and exporters on GST
- CESTAT Mumbai, Final Order No. A/87478/2023 (reproduces Regulation 10 of the Customs Brokers Licensing Regulations, 2018)
- ICC: Incoterms rules
This article is general information, not legal, tax or customs advice. Rules, rates and procedures change; confirm current requirements with the relevant authority or a licensed customs professional before you ship. Regulatory references were checked against the official sources listed above on 26 October 2026.
Image credits: header photo by Camilo Rueda López on Unsplash; photo by Jakub Żerdzicki on Unsplash. Used under the Unsplash License.
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