For Individuals (B2C Shipments)
Any one document from each column (Proof of Identity + Proof of Address):
Proof of Identity (POI)
- PAN Card (most preferred)
- Passport
- Voter ID
- Driving License
- Aadhaar Card
- Government-issued Photo ID
Proof of Address (POA)
- Aadhaar Card
- Voter ID
- Driving License
- Utility Bills (Electricity/Water/Gas)
- Bank Account Statement (latest 3 months)
- Rental/Lease Agreement (registered)
Note: Aadhaar must be linked to the mobile number for OTP-based validation
For Businesses/Companies (B2B Shipments)
Business PAN Card
Mandatory for customs clearance
GST Registration Certificate
Required if goods are for resale or trade
IEC (Import Export Code)
For importers; issued by DGFT
Company Address Proof
Utility bill, bank statement, property tax
Authorisation Letter
From company to logistics provider
Director/Authorized Signatory ID
PAN + Aadhaar/Passport/Driving License
Shipping & Customs Documents (All Shipments)
Commercial Invoice
Describes items, quantity, value
Packing List
Item-wise packaging details
Air Waybill (AWB)
Shipment tracking & carrier info
Purchase Order / Sales Invoice
Especially for B2B transactions
Import Declaration / BOE
Filed by customs broker/logistics provider
Letter of Authorization (LOA)
If the shipment is handled by a third party
MSDS (if applicable)
For dangerous goods
Product Catalogue or Website Link
If customs requests additional clarification
Payment Proof for B2C
To verify the value for customs duty
Special Cases (Returns, High-Value Items, Restricted Goods)
High-Value Goods (₹50,000+)
PAN + Aadhaar mandatory
Returns (RTO)
Return declaration, invoice copy, GR Waiver, and get a return form from the bank saying there will be no money involvement in this
Restricted/Regulated Goods
License/NOC/Certificate (e.g., pharma, food)
Unaccompanied Baggage
Baggage declaration form