Mandatory Documents explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Paragraph 2.06(a) of the Foreign Trade Policy, 2023 lists three documents that are mandatory for an export of goods from India: a transport document, a Commercial Invoice cum Packing List, and the Customs document, which is a Shipping Bill, Bill of Export or Postal Bill of Export. The paragraph fixes no number of days within which any of these documents must be prepared or presented. If you have read a "21-day" rule for export documents, it is not in paragraph 2.06; this guide sets out what the paragraph does print and which other parts of the Policy bear on an export file.
This article is based on the chapter-wise text of the Foreign Trade Policy, 2023 published on the DGFT website, as consulted on 2 October 2026; the copy carries no "updated up to" date. The procedure is taken from Chapter 11 of the Handbook of Procedures, 2023 as published on the DGFT website (file of April 2023, as first issued), consulted on 2 October 2026. Later Notifications, Public Notices and Trade Notices should be checked before you act. If you are setting up an export desk and want the documentation process reviewed, our legal consultation service can help.
For export, paragraph 2.06(a) makes mandatory: (1) a Bill of Lading, Airway Bill, Lorry Receipt, Railway Receipt or Postal Receipt, (2) a Commercial Invoice cum Packing List, and (3) a Shipping Bill, Bill of Export or Postal Bill of Export. The note ties the combined invoice cum packing list to CBIC Circulars issued under the Customs Act, 1962. A regulator may notify additional documents for goods under restrictions or product-specific compliance (paragraph 2.06(c)) and may ask for more in a specific case (paragraph 2.06(d)). The paragraph prints no period.
The mandatory documents: paragraph 2.06
| Serial | Export (2.06(a)) | Import (2.06(b)) |
|---|---|---|
| 1 | Bill of Lading, Airway Bill, Lorry Receipt, Railway Receipt or Postal Receipt | The same, in form CN-22 or CN-23 for a postal receipt, as the case may be |
| 2 | Commercial Invoice cum Packing List (note: as per CBIC Circulars issued under the Customs Act, 1962) | Commercial Invoice cum Packing List (note: a separate Commercial Invoice and Packing List would also be accepted) |
| 3 | Shipping Bill, Bill of Export or Postal Bill of Export | Bill of Entry |
The Policy does not name the CBIC Circulars and this guide does not explain them. The Customs side of the third document is in section 50 of the Customs Act, 1962 on the shipping bill and, for imports, section 46 on the bill of entry. Practical guides are our articles on the shipping bill, the commercial invoice for export and the bill of entry. Amending a Customs document after filing is the subject of section 149 of the Customs Act, 1962. The Policy itself is made under section 5 of the Foreign Trade (Development and Regulation) Act, 1992; paragraph 2.06 names no section of the Act.
Additional documents: paragraph 2.06(c) and (d)
Paragraph 2.06(c) covers export or import of specific goods or categories of goods that are subject to any restrictions or policy conditions or that require a No Objection Certificate or product-specific compliances under any statute. For these the regulatory authority concerned may notify additional documents. Paragraph 2.06(d) lets that authority, in specific cases, seek additional documents or information electronically or in writing, as deemed necessary to ensure legal compliance. The paragraph names no regulator and no document. Whether an item is restricted is read from its entry in ITC(HS), which this article does not reproduce; see our guide to ITC(HS) classification for exports. Declarations on value, quality and the Importer-exporter Code are the subject of rules 11 and 12 of the Foreign Trade (Regulation) Rules, 1993.
Other parts of the Policy that touch an export file
Paragraph 2.06 is not the only document-related rule. The Policy contains these, each explained in its own article.
| Requirement | Where printed | What it says |
|---|---|---|
| Importer Exporter Code | Paragraph 2.05 | A 10-character alpha-numeric number, same as the PAN, mandatory for any export or import activity; no export or import of goods without an IEC unless specifically exempted; for services or technology, necessary on the date of rendering services for benefits under the Policy |
| IEC upkeep | Paragraph 2.05(d), (e) | Details updated electronically every year in the April-June period, even where unchanged; an IEC not updated within the prescribed period is de-activated |
| Electronic record of export proceeds | Paragraph 1.17 | e-BRC lets the DGFT capture realisation details directly from banks; RBI's EDPMS data available in the DGFT system can be used by exporters on the DGFT portal |
| Furnishing information | Paragraph 11.04 of the Handbook | Every importer and exporter furnishes information within the stipulated time called for by the DGFT or an authorised officer; failure warrants penal action |
| Certificate of origin | Paragraphs 1.15 and 2.62 | The e-CoO is issued online through designated agencies; self-certification is a separate scheme |
See our articles on paragraph 2.05 and paragraph 1.17 on e-BRC and EDPMS. For origin, see how to get a certificate of origin in India.
What the Policy does not say
Paragraph 2.06 does not set a time within which documents must be presented to a bank, and it does not define the form or content of any document. The Policy text consulted prints no "21-day" rule in this paragraph. Time limits for presenting documents to a bank, if any, are not in paragraph 2.06, and this article states nothing about them. For the rules on the realisation of export proceeds, which are a separate subject, see our articles on export declaration and realisation under the 2026 FEMA Regulations.
A practical example
Redstone Textiles, an invented exporter of fabric, ships by sea. Its file contains a bill of lading from the carrier, a commercial invoice cum packing list prepared as the note to paragraph 2.06 requires, and a shipping bill. Those are the three documents of paragraph 2.06(a). The fabric also needs an extra document that the concerned regulator has notified for it under paragraph 2.06(c), so Redstone adds that. Later a regulator writes by e-mail for further information in a specific case; paragraph 2.06(d) allows that where deemed necessary to ensure legal compliance. Before any of this, Redstone checked that its IEC had been updated in the April-June period under paragraph 2.05(d), because an IEC not updated within the prescribed period is de-activated.
Need help with an export documentation process?
A mismatch between the invoice, the transport document and the Customs filing is a common cause of delay. Our legal consultation service can review your documentation flow, and our dispute resolution team can assist where a regulator has sought further documents or issued a notice.
Key takeaways
- Three documents are mandatory for export: a transport document, a Commercial Invoice cum Packing List and a Shipping Bill, Bill of Export or Postal Bill of Export (paragraph 2.06(a)).
- The combined invoice cum packing list is tied by the note to CBIC Circulars.
- A regulator may notify additional documents (2.06(c)) and ask for more in a specific case (2.06(d)).
- Paragraph 2.06 prints no period for preparing or presenting documents.
- An IEC is mandatory and must be updated every April-June (paragraph 2.05).
Read next
- Paragraph 2.06: mandatory documents for export and import
- Paragraph 2.05: the Importer Exporter Code
- Paragraph 1.17: e-BRC and EDPMS
- Section 5 of the Foreign Trade (Development and Regulation) Act, 1992
Disclaimer: Based on the chapter-wise text of the Foreign Trade Policy, 2023 and the Handbook of Procedures, 2023 published on the DGFT website, and on the later Notifications named in this article, as consulted on 2 October 2026. The copies carry no "updated up to" date. Notifications, Public Notices, Trade Notices, the ITC(HS) schedules, Appendices and forms change often; the current text on the DGFT website should be checked before acting. This article is general information, not legal advice; check the official text before acting.