Paragraph 2 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 lists the documents that must accompany an export of goods from India and an import of goods into India: a transport document, a commercial invoice cum packing list, and the Customs document (shipping bill for export, bill of entry for import). It then lets a regulatory authority notify additional documents for specific goods, and seek more in a specific case.
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. Later Notifications, Public Notices and Trade Notices should be checked before you act. For the electronic filing of the two Customs documents, our ICEGATE registration service can set up the account.
For export, three documents are mandatory: a bill of lading, airway bill, lorry receipt, railway receipt or postal receipt; a commercial invoice cum packing list; and a shipping bill, bill of export or postal bill of export (paragraph 2.06(a)). For import, the same three in their import form, ending with the bill of entry (paragraph 2.06(b)). A regulator may notify additional documents for goods under restriction or other compliance (paragraph 2.06(c)), and may ask for more in a specific case (paragraph 2.06(d)). The paragraph states no period for presenting documents to a bank.
What the Policy says
Paragraph 2.06(a): export of goods from India
| No. | Mandatory document for export |
|---|---|
| 1 | Bill of Lading, Airway Bill, Lorry Receipt, Railway Receipt or Postal Receipt |
| 2 | Commercial Invoice cum Packing List |
| 3 | Shipping Bill, Bill of Export or Postal Bill of Export |
Paragraph 2.06(b): import of goods into India
| No. | Mandatory document for import |
|---|---|
| 1 | Bill of Lading, Airway Bill, Lorry Receipt, Railway Receipt or Postal Receipt in form CN-22 or CN-23, as the case may be |
| 2 | Commercial Invoice cum Packing List |
| 3 | Bill of Entry |
The Note
The paragraph carries a note with two limbs. For the export list, item 2 is marked with a first footnote: the commercial invoice cum packing list is "as per CBIC Circulars issued under the Customs Act, 1962". For the import list, the second footnote says that a separate commercial invoice and packing list would also be accepted. In other words, for import the combined document is not insisted upon. The circulars are not named in the paragraph and are not explained here.
The Customs side of the two Customs documents is dealt with in our articles on section 46 of the Customs Act, 1962 on the bill of entry and section 50 of the Customs Act, 1962 on the shipping bill, and our guides on the bill of entry, the shipping bill and the commercial invoice for export.
Paragraph 2.06(c): additional documents by a regulator
For export or import of specific goods or categories of goods that are subject to restrictions or policy conditions, or that require an NOC or product-specific compliances under any statute, the regulatory authority concerned may notify additional documents for export or import. The paragraph does not name any such authority or document. The declarations the Act expects in an export are in rules 11 and 12 of the Foreign Trade (Regulation) Rules, 1993.
Paragraph 2.06(d): documents sought in a specific case
In specific cases of export or import, the regulatory authority concerned may, electronically or in writing, seek additional documents or information as deemed necessary to ensure legal compliance. The test is legal compliance, and the request may come by electronic means or in writing.
What this paragraph 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 of any document. Time limits for presenting documents to a bank, if any, are not in this paragraph and nothing about them is stated here. The Policy rests on section 5 of the Foreign Trade (Development and Regulation) Act, 1992, and the paragraph names no section of the Act.
A practical example
Redstone Textiles, an invented exporter of fabric, ships by sea. Its file for the shipment contains a bill of lading from the carrier, a commercial invoice cum packing list prepared as per CBIC circulars, and a shipping bill. Those are the three documents of paragraph 2.06(a). The product is also subject to a requirement under another statute for which the concerned regulator has notified an extra document. Paragraph 2.06(c) allows that, and Redstone must add it. Later the Customs officer, in a specific case, writes to the firm for an additional document by e-mail; under paragraph 2.06(d) this is permitted where deemed necessary to ensure legal compliance. On the import side, an importer of equipment for Redstone can present a separate invoice and packing list, since the note accepts both forms.
Need help with Customs-side filing?
Getting the transport document, invoice and Customs filing to match is where most export and import files come unstuck. If your business needs to be set up for electronic filing, our team can help with an ICEGATE registration.
Key takeaways
- Export: transport document, commercial invoice cum packing list, shipping bill, bill of export or postal bill of export.
- Import: transport document (CN-22 or CN-23 for postal), commercial invoice cum packing list, bill of entry.
- For import a separate commercial invoice and packing list is also accepted.
- A regulator may notify additional documents for specific goods, and seek more in a specific case.
- The paragraph states no time for presenting documents to a bank.
Read next
- Paragraph 2.05: the Importer Exporter Code
- Paragraph 2.07: principles of restrictions
- Section 50 of the Customs Act, 1962: shipping bill and entry of goods for exportation
- Commercial invoice for export: format and particulars
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.