Directorate General of Foreign Trade (DGFT) on March 12, 2015 reduced mandatory documents for Import and Export of goods to below 3 documents:

a) Mandatory documents required for export of goods from India:

1. Bill of Lading/Airway Bill
2. Commercial Invoice cum Packing List
3. Shipping Bill/Bill of Export

(b) Mandatory documents required for import of goods into India

1. Bill of Lading/Airway Bill
2. Commercial Invoice cum Packing List*
3. Bill of Entry

* Separate Commercial Invoice and Packing List would also be accepted

Further, RBI has removed below documents

1. SDF Form (For Export)
2. A 1 Forms (For Import)

Reference:

1. DGFT Circular: Specifying documents required for Export and Import
2. Ministry of Commerce: Mandatory Documents Required For Export And Import Reduced To Three Each