Section 12 in The 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 [or goods connected with services or technology], 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. [Any person using someone else's Importer-exporter Code shall be held liable for violation of this rule and shall accordingly be liable for penalty under sub-section (2) of section 11.] [Added by Notification No. G.S.R. 300(E), dated 17.4.2015 (w.e.f. 30.12.1993).]
