Join Us & Grow Your Business
Let’s explore opportunities, tailor strategies, and chart a course to financial success together.
.png)
International trade is heavily regulated and a Bill of Entry (BOE) is an important document to comply with these regulations. Countries and their governments are always concerned about the goods leaving or entering the country.
Are there illegal goods? Are local businesses protected? A correct Bill of Entry is essential as it helps companies avoid delays at customs.
Learn more about this crucial document in this article.
A Bill of Entry is a document that importers or exporters give to customs to show what goods are coming into or going out of a country. It's needed so customs can check the goods and decide what taxes or fees must be paid. A BOE has key details like the goods' value, and how they will be used.
It’s not just Indian trade, a Bill of Entry is essential in global trade too. It records what goods are moving and helps keep trade legal safe and fair. It also helps stop smuggling and protect local businesses. If done right, a Bill of Entry helps traders avoid long waits at customs and fines. All businesses trading across borders need it.
There are three main types of Bills of Entry, categorized based on the purpose and mode of clearance:
1. Bill of Entry for Home Consumption (White Form) - Used when the imported goods are intended for direct use or consumption in India.
2. Bill of Entry for Warehousing (Yellow Form): This form is used when imported goods are to be stored in a bonded warehouse without immediately paying customs duty.
3. Ex-Bond Bill of Entry (Green Form): This form is used to clear goods from a bonded warehouse for home consumption.
While the above three are the primary categories, some additional distinctions can arise based on the nature of the goods and the customs process, such as:
4. Bill of Entry for Re-export: Filed when goods are imported to be re-exported.
Here is a standardized BOE format that is used by customs authorities to ensure clarity and consistency across submissions.
Importer Information:
Name
Address
Contact Info
Goods Information:
Type: A short explanation of what the goods are like electronics or clothes
Quantity: How many items are coming in
Weight: How heavy the whole shipment is in kilograms
Customs Duty:
Duty Rate: Percentage of added charges on the goods
Duty: Full amount of what needs to be paid based on the goods' worth
Value of Goods:
Total Cost: Full price of the goods shown in local currency.
Below we outline the technical aspects and the step-by-step procedure for filling and submitting of a BOE in India.
The mode of shipment determines which Customs department will clear your shipment. The appropriate department ensures that the shipment is cleared under the proper jurisdiction. Thus, if u receive a -
Air Freight Shipment: They are handled by the ACC Import Commissionerate of the airport or air cargo terminal where the shipment is to arrive.
Courier Shipment: Shipments through international couriers such as DHL or FedEx are dealt with under NCT, ACC Export Commissionerate. Customs procedure in the case of couriers are a little different because the clearance happens much quicker.
You can verify the mode of shipment with your CHA if required.
The main method of filing a BOE is through Electronic Data Interchange (EDI) via the ICEGATE portal. The filing process is entirely electronic.
The importer must first register on the ICEGATE portal. Registration is mandatory for submitting any import documentation. The portal offers templates for the format of Bill of Entry, which the CHA or importer can download.
The BOE form will need essential information about the shipment:
Importer's Details: Importer's name, address, GSTIN, IEC, and other importer's details.
Shipping Details: This comprises the Port of Import, Customs Division, Bill of Lading (B/L) number, Airway Bill number, and other shipping details.
Cargo Description: Detailed descriptions of the goods being imported, such as "Laptop Computers," "Electronics," or "Clothing."
HSN Code: This is an important field. HSN (Harmonized System Nomenclature) codes classify products for customs purposes. Every product has a unique 8-digit HSN code, which determines the tariff to be applied.
CIF Value: CIF value is the Cost, Insurance, and Freight value. It is essentially the cost of the goods in question along with the import insurance and freight charges.
Calculation of Tariff and Duty: On the basis of the HSN Code and CIF, the duties will be calculated.
After the BOE has been submitted through ICEGATE, the system will work on the same and will initiate the customs clearance procedure. A challan of Customs Duty Payment is issued. The same can be paid by the importer through the bank challan or RTGS/NEFT.
After the payment, the goods are registered in the system under BOE and the electronic clearance process goes on.
In certain instances, the customs officials may need to physically inspect the goods to confirm its description, quantity, and value. Once customs is satisfied with the documentation and physical inspection, an OOC order is issued. This means the goods are cleared from customs and the importer is authorized to take possession of the goods.
The OOC order is uploaded on ICEGATE, and a notification is sent to the importer and CHA.
The process of clearing imported goods has a Bill of Entry very well integrated with the Indian Customs System via ICEGATE.
ICEGATE is the Indian government’s online portal to connect businesses with the customs department. Getting your Bill of Entry from the ICEGATE website is easy. Just follow these steps to find your document.
1. Go to the ICEGATE website - icegate.gov.in
2. Sign in to your account or create a new account.
3. Check for the ‘services’ tab in the menu.
4. Find the Bill of Entry section
5. Fill in the required info
6. BOE number: this is a special number for your bill of entry.
7. Date of filing: The day you gave the bill of entry.
8. Click ‘search’ after adding these details.
9. A list of bills of entry will show. Find the one you need.
The document can be downloaded in PDF format. Go to your downloaded files and open the PDF. Look inside to make sure everything is correct.
By following these steps, you can easily download your Bill of Entry from the ICEGATE portal.
Knowing what’s happening with your BOE is very important to follow up on your imported goods and follow the customs rules. Want to know how to check it?
After entering information like BOE number and date of filing, the system will show the current status. Common statuses are:
Pending: Your BOE is still being looked at.
Cleared: Customs has said the entry is good to go and your goods are ready.
Rejected: Something went wrong with your submission and needs fixing.
A Shipping Bill is filed by exporters when goods are shipped out of the country, acting as a declaration to customs that includes essential details such as the description, quantity, and value of the goods. It facilitates the export process by allowing customs to assess any applicable export duties. Conversely, a Bill of Entry is submitted by importers upon the arrival of goods, providing customs with a detailed account of the imported items, including their value and the duties owed. This document is crucial for clearing customs and ensuring compliance with regulations.
The Shipping Bill is needed to start sending goods abroad. And the Bill of Entry helps manage goods coming in. Why are these papers important? They help in regulatory compliance and ensure no illegal trade is being committed.\
Processing time for a Bill of Entry depends on many things like the shipment details, the information accuracy, and how busy customs are. Typically, processing can take anywhere from a few hours to several days. When shipments need inspection papers or have mistakes it could take more time. Importers should send their Bill of Entry early to avoid delays.
Changing a Bill of Entry after sending it is usually not allowed because it's an official paper for customs. But if there are mistakes importers may ask customs to correct them. This needs a reason and maybe extra papers.
Yes, a Bill of Entry shows who owns the imported goods. Customs gives this paper to prove the goods came legally and follow rules.
Yes, wrong details on a BOE bring big penalties. Customs could fine you, ask for more payment, or confiscate the goods. Importers must give correct info to avoid any legal problems.
The following documents are required to be filed with the Bill of Entry
A Bill of Entry should be filed within 24 hours of the arrival of goods at the port of entry.
Yes, a bill of entry is mandatory for any incoming goods to India. It is a legal document that must follow the procedure for getting imported goods cleared through customs.
A Bill of Entry is valid for one year from the date of filing. Additional penalties or procedures would apply if the goods are not cleared during this period.
%20(1).png)
