Foreign Trade (Development and Regulation) Act, 1992
12. Declaration as to importer exporter code number. —
On the importation into, or exportation out of, any customs port shall , in the bill of entry or shipping bill or, as the case may be , in any other documents prescribed by rules made under the Act or the Customs Act, 1962 (52 of 1962) , state the importer exporter code number allotted to him by the Competent Authority.