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.
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