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What is the bill of entry (BOE)? Know meaning, types, importance, and filing process

Bill of Entry is a document filed by importers or customs clearing agents upon the arrival of imported goods. In this blog, learn about its need and usage.

A key step in the export procedure is documentation. Every shipment must comply with customs procedures to ensure the correct taxes are applied and the goods are properly inspected. One key document in this process is the Bill of Entry. Without a proper bill of entry, importers can face significant delays, penalties, and even seizure of their shipments.

This blog post breaks down the bill of entry — its purpose, importance, and the step-by-step process for preparing and submitting it.

What is the bill of entry (BOE)?

Bill of Entry (BOE) is a legal document filed by importers or customs clearing agents upon the arrival of imported goods. It is submitted to the Customs Department of the origin country under the customs clearance process.¹

The Bill of Entry is usually issued by two agencies:
● Agencies importing goods from foreign nations, and
● Agencies selling goods in a country after buying them from Special Economic Zones.²

Importance of bill of entry (BOE)

The bill of entry plays a crucial role in the import process for several important reasons:

● Legal compliance:

It is a mandatory document required by customs regulations for the lawful entry of imported goods. Not filing it or filing it incorrectly can lead to fines, delays, or even seizure of goods.

● Customs clearance:

The bill of entry starts the customs clearance process. It provides customs officials with the necessary information to assess duties, inspect goods, and approve their entry into the country.

● Duty and tax assessment:

Customs uses the details from the bill of entry such as the product value and tariff codes to calculate the import duties and taxes.

● Record keeping:

The bill of entry serves as an official record of the import transaction, which is essential for the importer’s accounting purposes and customs audits.

● Facilitating trade statistics:

The information collected through bill of entry documents contributes to the compilation of national and international trade statistics.³

Bill of entry in GST

In the context of the Goods and Services Tax (GST), the bill of entry is crucial for levying and collecting Integrated Goods and Services Tax (IGST) on imported goods. IGST on imports is similar to GST on domestic goods and is calculated at the time of customs clearance based on the BOE. Importers can claim input tax credit on the IGST paid, if they have a valid BOE and supporting documents.⁴

Need of bill of entry in exports

While the bill of entry is primarily associated with imports, it is important to clarify its role in exports. Generally, a bill of entry is not required for goods being exported from a country. The primary document for exports is typically a shipping bill or an export declaration. However, in specific scenarios, such as the re-importation of goods that were previously exported, a bill of entry might be required to clear the goods through customs upon their return.⁵

Types of bills of entry

There are different types of bills of entry to cater to various import scenarios:

● Bill of entry for home consumption:

This is the most common type, filed when the imported goods are intended for domestic consumption after the payment of applicable duties and taxes.

● Bill of entry for warehousing:

Also called the ‘bond bill of entry,’ this type is filed when the importer wishes to store the imported goods in a customs bonded warehouse without immediate payment of duties. The duties are paid only when the goods are cleared from the warehouse for home consumption.

● Bill of entry for ex-bond clearance:

This is filed when goods previously stored in a customs bonded warehouse are being cleared for home consumption and the applicable duties are paid at this stage.

● Bill of entry for trans-shipment:

This type is used when imported goods are intended to be transported to another customs station or country without being cleared for home consumption at the port of entry.⁶

Benefits of bill of entry

The proper filing and processing of a bill of entry offer several benefits to importers:

● Smooth customs clearance:

A correctly filed bill of entry facilitates a faster and more efficient customs clearance process, reducing delays and associated costs.

● Legal compliance:

It provides legal authorization for the imported goods to enter the domestic market and be used or sold.

● Accurate duty assessment:

A bill of entry ensures accurate assessment of import duties and taxes, preventing potential disputes with customs authorities.

● Claiming input tax credit:

For businesses registered under GST, a valid bill of entry serves as a crucial document for claiming tax credit on the IGST paid on imported goods.⁷

Contents of bill of entry

The standard bill of entry typically includes the following details:

● Importer details: Name, address, Importer-Exporter Code (IEC), and GST Identification Number (GSTIN) of the importer.

● Customs information: Port of entry, date of arrival of the goods, details of the carrier (e.g., vessel name, flight number), customs house agent code, license number.

● Consignment details: Invoice number and date, details of packing, marks and numbers on packages.

● Goods description: Detailed description of the imported goods, including their quantity, value, serial number, and the applicable harmonized tariff code (HS code).

● Duty and tax details: Applicable rates of basic customs duty, IGST, and any other taxes or cess.

● Supporting documents: List of documents attached with the bill of entry, such as invoice, packing list, bill of lading or airway bill, and certificate of origin.⁸

Format of bill of entry

Who issues the bill of entry?

The importer or their designated clearing agent is responsible for preparing and submitting the bill of entry to customs authorities. Upon submission, a customs officer verifies the provided details. Following verification and the payment of applicable duties, the customs officer approves the clearance of the goods.

Documents required for bill of entry

To file a bill of entry, the following documents are needed:

● Commercial invoice

● Packing list

● Certificate of origin

● Import license (if required)

● Insurance certificate

● Duty payment proof⁹

How to file bill of entry: A step-by-step process

The following is an overview of some of the key steps involved in a D/A transaction:

Step 1: Gather necessary documentation

Collect all mandatory documents, including the commercial invoice, packing list, bill of lading/airway bill, import license (if applicable), insurance certificate, and certificate of origin.

Step 2: Register with ICEGATE

Ensure that the importer is registered on the ICEGATE (Indian Customs Electronic Gateway) portal to access e-filing services and track the status of customs documentation.

Step 3: Determine the correct HS code

Classify your goods using the appropriate Harmonized System (HS) code, which is vital for duty assessment and regulatory compliance.

Step 4: Log in and file online

Access the ICEGATE portal and log in with the registered credentials. Use the electronic bill of entry (e-BOE) module to file the BOE form, entering details such as importer information, invoice number, goods description, and declared value.

Step 5: Upload required documents

Attach scanned copies of supporting documents, including the invoice, packing list, and shipping documents. Ensure that the uploaded files meet the required size and format specifications.

Step 6: Customs assessment

After submission, the customs authorities will assess the declaration and verify the classification, valuation, and eligibility for exemptions or concessions, if any.

Step 7: Duty payment

Pay the assessed import duty and taxes through the ICEGATE payment gateway, using internet banking or NEFT/RTGS through authorized banks.

Step 8: Customs clearance and inspection

Once payment is confirmed, customs officers may inspect the consignment. If the inspection is waived or completed successfully, clearance is granted.

Step 9: Obtain out-of-charge (OOC) order

The customs system issues an OOC order, which is the final clearance allowing the goods to be released from the port or warehouse.

Step 10: Track status

Regularly monitor the status of your bill of entry on ICEGATE using the tracking option by entering the bill of entry number and date.

How to make payment of bill of entry

Importers can pay duties through:

● Online banking via the ICEGATE portal

● Authorized bank branches at ports

● NEFT/RTGS transfers from business accounts

Difference between bill of entry and bill of lading

The bill of entry is for customs declaration, while the bill of lading is for goods shipment. Their differences include:

Feature

Bill of entry

Bill of lading

Purpose

Customs declaration

Shipment acknowledgment

Issued by

Importer

Carrier

Recipient

Customs

Shipper/consignee

Key info

Goods, value, harmonized tariff code, duties

Goods, shipper, destination

Timing

Filed after the arrival of goods at the port of entry

Issued after the goods are loaded onto the vessel or aircraft at the port of loading

Legal Status

Required for taxation

Proof of shipment

Required For

Import process

Transport of goods¹¹

Conclusion

The bill of entry is a crucial document for any business involved in international trade, particularly for businesses involved in importing goods. Knowing its purpose, types, format, and filing process is essential for staying compliant with customs rules and ensuring smooth shipment clearance. Properly preparing and submitting the BOE with the required documents helps avoid delays, fines, and other issues.

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Frequently Asked Questions

1. Who issues the bill of entry?

The bill of entry is typically issued by importer or customs agents.

2. Who files the bill of entry (BOE)?

A BOE is filed and submitted by the importer declaring important details like quantity and value of goods imported.

3. When should a BOE be filed?

The bill of entry should be filed by the end of the next business day after the goods reach the designated customs station.

4. What is the difference between a bill of entry and a shipping bill?

A bill of entry is required for importing goods and clearing customs, while a shipping bill is used for exporting goods from a country. The bill of entry helps determine applicable duties, whereas the shipping bill is required to obtain customs clearance for export.

Published on July 29, 2022.
Updated on June 06, 2025.

Sources:
1. https://icegate.gov.in/Download/BEMessageFormatVer1.6.pdf
2. https://www.bajajfinserv.in/bill-of-entry
3. https://www.icicilombard.com/blogs/online-insurance/article/what-is-bill-of-entry
4. https://www.bajajfinserv.in/bill-of-entry.
5. https://www.credlix.com/blogs/understanding-indias-bill-of-entry-meaning-payment-and-filing
6. https://www.freightmango.com/shipping-glossary/b/bill-of-entry/
7. https://tax2win.in/tax-glossary/bill-of-entry
8. https://www.bajajfinserv.in/bill-of-entry
9. https://www.bajajfinserv.in/bill-of-entry
10. https://www.tataaig.com/knowledge-center/marine-insurance/bill-of-entry
11. https://www.freightmango.com/shipping-glossary/b/bill-of-entry/

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