Section 4 in The Foreign Exchange Regulation Rules, 1974
4. [ Indication of import-export code number
.-The import-export code num-ber allotted by the Director General of Foreign Trade under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) shall be indicated on all copies of the GR or PP or VP/COD forms completed and lodged by the exporter or his agent with the Customs or the Postal Authorities and in all correspondence of the exporter with its bank or the Reserve Bank, as the case may be.]
