Foreign Trade (Regulation) Rules, 1993
12. Declaration as to importer-exporter code number
On the importation into, or exportation out of, any customs port of any goods, the importer or exporter 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.