Bill of Entry (BOE): Meaning and definition

A Bill of Entry is an important document used in international trade to declare information to customs authorities regarding goods being imported – a key document in customs clearance process. It includes critical information such as the description and quantity of goods, their value, country of origin, mode of transit, and consignee’s or importer’s information.

A Bill of Entry is used in an export process to provide accurate information to customs officials so they can determine appropriate tariffs, taxes, and other import fees to be applied to the goods. It enables customs officials to check documents and ensure adherence to import laws, the authenticity of information declared, and stop fraud trade transactions.