A bill of entry is a legal document filed by the importer or customs agent when the goods arrive in a country. It is a crucial part of the customs clearance procedure and logistics process, serving as a declaration of imported goods.

The bill of entry documents state the type, quantity and value of goods entering a country. The importer or their authorised agents generally submit the bill of entry document to the customs departments for the purpose of assessing and clearing goods.

After submission of the documents, the importer can also claim an input tax credit on the imported products.

There are various types of bills of entry in India based on the nature of transactions and goods. Some of the primary categories of bill of entry are mentioned below:

Regular Bill of Entry

This is a standard bill of entry document for imported goods intended for consumption within the country. It is generally filed to obtain customs clearance from the authorities for the goods or products to be released in the domestic market.

Re-import Bill of Entry

This is another type of bill of entry document used when re-importing products into the nation or country after they have been exported. Under this, tariff exemptions and refunds can be obtained in specific circumstances.

Transshipment Bill of Entry

This is another type of bill of entry, which is filed when goods are transported inside the same port from one port of transportation to another for delivery to a different location.

Warehouse Bill of Entry

This is another type of bill of entry document when imported goods are not immediately required for home consumption. It allows importers to store goods at custom-bonded warehouse facilities without paying any customs duty.

High-Sea Sales Bill of Entry

This type of bill of entry is used for items sold while they are in a bonded warehouse or transit. It basically approves the sale of goods for domestic use.

Ex-bond Bill of Entry

This is a type of bill of entry for goods stored in a customs-bonded warehouse that is later released for domestic consumption. The documents facilitate the payment of customs duty and enable the release of the goods from the warehouse.

Project Import Bill of Entry

This is a type of bill of entry document designed for goods or products imported for projects such as building infrastructure. It is subject to certain custom guidelines and rates.

Postal Bill of Entry

This is another bill of entry type used for goods imported by the postal service. This document is subject to customs processes and duties typically used for small-scale commercial shipments or personal shipments.

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The bill of entry in the shipping business is crucial because of several reasons.

Legal Compliance

One of the reasons a bill of entry is essential for business is due to legal compliance. For the lawful entry of imported goods, this document is required by the customs regulations. Failing to fill it out correctly can result in fines and penalties from the authorities.

Custom Clearance

This document is essential for clearing the imported goods through customs. Customs authorities use the information provided in the Bill of Entry to verify the nature, classification and value of the goods. Only after assessment and payment of the required duties and taxes, including IGST, are the goods allowed to enter the domestic market.

Record keeping

The bill of entry serves as a key record for import transactions and is vital for maintaining proper documentation. It helps businesses keep track of their import history, monitor compliance, and prepare for audits.

Additionally, it supports internal accounting and inventory management, and it may be required during tax assessments or regulatory inspections.

Duty and Tax Assessment

The bill of entry is the primary document used by customs to assess the various duties and taxes applicable to imported goods. These include Basic Customs Duty, Social Welfare Surcharge, and Integrated GST (IGST).

The values and classifications declared in the Bill of Entry directly impact the amount of tax liability. Accurate filing ensures correct duty calculation and helps importers claim eligible input tax credits under GST.

The bill of entry in India is crucial in the context of the Goods and Services Tax. When collecting Integrated Goods and Services Tax on imported goods, the bill of entry plays a crucial role in the process.

The bill of entry for import is calculated at the time of customs clearance. This document serves as a formal declaration of the nature, value, and quantity of the imported goods.

Below are some of the components of the standard bill of entry in shipping documents.

• Importer details such as name, business address, phone number, etc
• Code of customs house agent
• Licence number and port code
• Code for Import-Export (IEC)
• Consignment's country and code
• Name of the vessel
• Origin nation and its code
• Shipment port
• Monetary value and description of the goods
• Any other crucial information for imported goods.

Sample Bill of Entry Format

Below is the standard format of the bill of entry used by customs authorities.

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The bill of entry is issued either by the importer or their agent. The prepared bill of entry needs to be submitted to the customs authorities. Once the bill has been submitted to the customs officer, they will verify the provided details.

After verifying the document and submission of the applicable payment, the customs officer will approve the clearance of the goods. Additionally, government regulatory bodies and agencies require specific approvals and certifications before customs clearance is granted.

The bill of entry process is simple. It involves several key steps that must be completed to ensure proper customs processing. Here are the steps of the bill of entry filing procedure.

Step 1: Document Submission & BOE Filing

To initiate the filing process, the importer or their agent must submit the necessary documents, such as packing lists and invoices, to the customs authorities. The BOE is filed online through the ICEGATE portal. Importers first need an ICEGATE portal.

Step 2: Assessment & Duty Calculation

Next, the customs authorities assess the BOE to determine the correct classification, value, and applicable customs duties. These include Basic Customs Duty, Social Welfare Surcharge, Integrated GST, and, in some cases, Compensation Cess. The system automatically calculates the total duty payable based on the assessable value of the goods.

Step 3: Examination by Customs Officer

Once the assessment is done, the customs officer will conduct a physical examination or may allow clearance without examination under the Risk Management System. If selected for examination, customs officers verify the goods against the details declared in the BOE.

Step 4: Claiming ITC on IGST and Compensation Cess

After payment of applicable duties and taxes, including Integrated GST (IGST) and Compensation Cess, GST-registered importers are eligible to claim these amounts as Input Tax Credits in their GST returns. The credit can be availed only if the importer has a valid Bill of Entry, the goods are received, and all conditions under the GST law are satisfied.

Step 5: Final Clearance & Release of Goods

Once the examination is completed and all duties are paid, customs will issue an Out of Charge order. This indicates that the goods have been cleared for home consumption or further transportation. The importer can then take delivery of the goods from the port, completing the customs clearance process.

There are various types of documents required to obtain a bill of entry based on the type and nature of the import. Some of the crucial bills of entry documents are listed below:

• Packing list
• Shipping invoice
• Bill of lading
• Custom house agents (CHA) or importer’s declaration
• Bank draft or letter of credit
• Insurance documents

To download the bill of entry documents, you need to follow the steps below.

• Step 1: Visit the ICEGATE website or portal.

• Step 2: Sign into your account.

• Step 3: Once you have logged into the account, go to the “Services” tab in the menu.

• Step 4: Next, go to the “Bill of Entry” section.

• Step 5: Enter all the necessary details, such as BOE number, location, date of filing and more and then click on the "Search" button.

• Step 6: A bill of entry will appear; download it for future use.

Let us understand the bill of entry format with an example. It is basically a custom detailing document of imported goods. Suppose a company named ABC Pvt. Ltd., based in Mumbai, imports 100 mobile phones from China. The goods arrive at the Nhava Sheva port on 21st June 2025 via the vessel.

The importer files a Bill of Entry with the unique number dated 22nd June 2025. The invoice value is $20,000, with each unit priced at $200. The declared HS Code for the goods which correspond to mobile phones and the applicable customs duties.

This Bill of Entry includes critical details such as the importer’s IEC, shipping details, invoice reference, description and classification of goods, assessable value, and the calculated duty, all of which are used by customs officials to verify the legality of the shipment and collect the appropriate taxes before the goods are released.

Understanding all the nuances of the bill of entry procedure is crucial for businesses involved in import and export activities. It is an official document required by customs authorities that contains the details of imported goods, such as a description, tariff, value, and more.

Without the bill of entry for import, businesses can invite fines and penalties from the customs authorities. Therefore, proper filing of the bill of entry is crucial for businesses to use their goods without any disturbance.

In addition to this, import and export business is risky, which is why businesses should also invest in marine insurance to protect their goods during transit. Marine and cargo insurance safeguards businesses against financial losses that may occur during transit, such as theft, damage and other risks.

Along with marine insurance online, TATA AIG offers various other small business insurance options like Fire & Burglary and Workmen Compensation plans, which are designed to support businesses in maintaining continuity of operations even in adverse circumstances.