With reference to customs law, state the mandatory documents required for (any two for each): (i) Export of goods (ii) Import of goods
CA Final · Indirect Tax Laws · MTP · November 2026
With reference to customs law, state the mandatory documents required for (any two for each): (i) Export of goods (ii) Import of goods
Suggested Answer and Working Notes:
(i) Mandatory documents for export of goods: The following documents are mandatory- 1. Bill of Lading/Airway Bill/Lorry Receipt/ Railway Receipt/Postal Receipt 2. Commercial Invoice cum Packing List (or separate invoice and packing list) 3. Shipping Bill/Bill of Export/ Postal Bill of Export (ii) Mandatory documents for import of goods: The following documents are mandatory- 1. Bill of Lading/Airway Bill/Lorry Receipt/ Railway Receipt/Postal Receipt 2. Commercial Invoice cum Packing List (or separate invoice and packing list) 3. Bill of Entry
Topics: Customs: Importation and Exportation of Goods
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