What is Bill of Entry in India? Complete Guide for Importers (2026)

What is a Bill of Entry?

A Bill of Entry (BOE) is the principal legal document filed by an importer (or their Customs House Agent/Customs Broker) with Indian Customs to declare imported goods and seek clearance for home consumption, warehousing, or re-export. It is the import equivalent of the Shipping Bill used for exports.

Filing a Bill of Entry is mandatory under Section 46 of the Customs Act, 1962, for all goods imported into India. Without a valid BOE, goods cannot be cleared from the port or airport.

Types of Bill of Entry

1. Bill of Entry for Home Consumption (White BOE)

Used when imported goods are meant for direct use or sale in India. Full customs duty (BCD + IGST + Cess) is paid at the time of clearance. This is the most common type.

2. Bill of Entry for Warehousing (Yellow/Bond BOE)

Used when goods are to be stored in a customs bonded warehouse without immediate duty payment. Duty is paid later when goods are removed from the warehouse for home consumption. Useful for managing cash flow on large imports.

3. Bill of Entry for Ex-Bond Clearance (Green BOE)

Filed when warehoused goods are removed for home consumption. Duty is assessed and paid at the rates prevailing on the date of ex-bond clearance, not the original import date.

How to File a Bill of Entry on ICEGATE

1. Register on ICEGATE — Create an account on icegate.gov.in with your IEC, PAN, and digital signature certificate
2. Get the IGM reference — The shipping line files the Import General Manifest (IGM) with customs. You need the IGM number and line number
3. Prepare the BOE data — Importer details, supplier details, HS code classification, assessable value, duty calculation, and supporting document references
4. File electronically — Submit the BOE through ICEGATE's e-filing system or through your customs broker's software (ICES)
5. Pay duty — Generate a challan and pay customs duty through e-payment (NEFT/RTGS or authorized banks)
6. Assessment — Customs officer reviews the BOE, may request documents or examination
7. Out of Charge (OOC) — Once assessment is complete and duty is paid, customs grants Out of Charge order, allowing you to take delivery

Documents Required for Filing Bill of Entry

• Bill of Lading / Airway Bill — Original transport document from the carrier
• Commercial Invoice — From the foreign supplier with complete transaction details
• Packing List — Details of contents in each package
• Certificate of Origin — Required if claiming preferential duty under FTA/CEPA
• Insurance Certificate — For CIF value determination
• Purchase Order / Contract — Proof of genuine commercial transaction
• Import License (if applicable) — For restricted items requiring DGFT authorization
• Test / Inspection Reports — For goods requiring BIS, FSSAI, or other regulatory clearance
• GSTR-2A reconciliation — IGST paid on imports must be claimable as ITC

Understanding Customs Assessment

After you file the BOE, customs assessment happens in these stages:

• Self-assessment — Importer declares the HS code, value, and duty. Under the Faceless Assessment system, BOEs are randomly assigned to assessment groups across India
• Document verification — Customs officer verifies the declared information against submitted documents
• Examination (if ordered) — Physical examination of goods at the port. Can be First Check (before assessment) or Second Check (after assessment)
• Valuation — If customs suspects undervaluation, they may reject the declared transaction value and apply the Customs Valuation Rules (sequential methods under Rule 3-9)
• Final assessment — Duty demand is confirmed, and you pay the assessed amount

Faceless Assessment

Since 2020, India has implemented Faceless Assessment — BOEs are assigned to customs officers at different locations (Turant Suvidha Kendras) rather than the port of import. This reduces face-to-face interaction and corruption, but can sometimes lead to delays due to unfamiliarity with specific goods.

Common Mistakes in Bill of Entry Filing

• Wrong HS code classification — Leads to incorrect duty calculation, potential penalty, and goods detention. Always verify HS codes using the Customs Tariff
• Undervaluation — Declaring a lower value to reduce duty. Customs has sophisticated tools (NIDB data, contemporaneous import prices) to detect this. Penalties can be 100-200% of duty evaded
• Missing documents — Filing BOE without all supporting documents causes a query from the assessing officer, delaying clearance by days
• Incorrect Incoterm — Using FOB value instead of CIF for assessable value calculation
• Late filing penalty — BOE should be filed within 30 days of arrival. Late filing attracts a penalty of Rs 5,000 per day
• Not claiming FTA benefit — Many importers pay full BCD when they could claim reduced duty under an FTA. Ensure you have the Certificate of Origin before the goods arrive

Bill of Entry Status Tracking

Track your BOE status on ICEGATE or the customs port website:

• Filed — BOE submitted electronically
• Assessed — Customs officer has completed assessment
• Duty Paid — Customs duty has been paid via e-payment
• Out of Charge (OOC) — Goods cleared, ready for delivery

How Eximly Helps with Import Clearance

Eximly's import module tracks all your Bills of Entry from filing to Out of Charge. Our HS code database helps you classify goods correctly, the duty calculator shows you the exact duty payable (including FTA benefits), and the document manager ensures all required documents are ready before filing. Get real-time alerts on BOE status changes and never miss a clearance deadline. Start your free trial today.