Bill of Entry

An importer files a Bill of Entry with the Indian Customs agency. This document has important information about the imported products, such as their description, value, quantity, place of origin, and the customs duty that applies to them based on their HS code classification. You have to file it before the products arrive or within 30 days of their arrival to avoid fines.

A Shipping Bill is the primary document required for exporting goods. It must be filed with customs before the goods can be loaded for departure from India. The bill includes details of the goods being exported, their FOB value, port of loading, buyer and seller information, and any claims for export incentives like duty drawback.

For Imports (Bill of Entry)

• Pre-arrival paperwork: Gather the bill of lading, packing list, invoice, and any import licenses that are needed.
• Classification and Duty of HS Codes Calculation: Find the appropriate HS Code and figure out the relevant customs tax.
• BoE Filing on ICEGATE: Electronically submit the Bill of Entry.
• Evaluation by Customs: The declaration is examined and evaluated by a customs officer.
• Duty Payment: Make the required customs duty payment.
• Container Inspection (if flagged): If the customs risk management system chooses to check the container, it is inspected.
• Out of Charge (OOC) Order: The final release order is issued by Customs.
• Delivery and Gate Pass: The products are authorized to exit the harbor.

For exports (billing for shipping)

• Document Preparation: Create the packing list, invoice, and any GST-related paperwork, such as the bond or LUT.
• Determine the relevant HS Code and any applicable export incentive programs.
• SB Filing on ICEGATE/EDI: Electronically submit the shipping bill.
• Customs Assessment: A customs officer examines the declaration.
• Customs grants final export authorization with a Let Export Order (LEO).
• Stuffing and Container Sealing: Customs officials oversee the loading and sealing of the container.
• Gate Pass and Container Transportation to Port: The container is transported to the port in order to be loaded.

• Bills of Entry and shipping bills are filed using the ICEGATE portal around-the-clock.
• advisory on duty structures, such as RoDTEP claims, BIS norms, and FTAs.
• HS code validation to guarantee adherence and accurate duty payment.
• Overseeing the customs examination process for containers.
• supporting documentation for export incentive claims, such as Duty Drawback and RoDTEP.
• support for paperwork requirements and post-clearance audits.

• improper classification of the HS code, which may result in penalties or duty payments that are not accurate.
• discrepancies between the customs declaration and the invoice's details.
• failing to include exemption licenses (such as Advance Authorization or EPCG) in the submission.
• penalties for late filing of paperwork.
• making false claims for export incentives, which could result in further recovery measures.

Is it possible to submit a BoE prior to the cargo's arrival?

Indeed, it is acceptable and recommended to file a Bill of Entry in advance since it speeds up the customs clearance procedure.

What occurs if I fail to submit a BoE within the allotted thirty days?

There may be a penalty for late filing. At the importer's expense, the shipment may also be transferred to a warehouse under customs control.

How can I find out how a shipping bill is progressing?

The ICEGATE interface provides real-time tracking of the status of a shipping bill and any related incentive claims (such as Duty Drawback or RoDTEP).

What distinguishes BoE for storage from BoE for home consumption?

When the importer plans to pay customs right away and clear the products for use in the domestic market, they file a Bill of Entry for Home Consumption. Moving goods into a customs-bonded warehouse with a Bill of Entry enables the importer to postpone paying duty until a later time.

Is a digital signature required for filing with the BoE?

Indeed, a current Class III Digital Signature Certificate (DSC) that has been registered with the ICEGATE system is necessary in order to submit a Bill of Entry.

After filing, is it possible to change a BoE?

Yes, an importer may use ICEGATE to request a change to a Bill of Entry that has been lodged. However, the customs officer's judgment and the type of remedy will determine whether any alterations are approved.

In customs, what does "Out of Charge" (OOC) mean?

The last clearance order that a customs officer issues after a Bill of Entry has been thoroughly evaluated and all charges have been paid is "Out of Charge." The goods may be released from customs control for delivery with this order.

What paperwork is needed to submit a Bill of Entry?

The Commercial Invoice, Packing List, Bill of Lading or Airway Bill, and, if relevant, an import license are the main documents. Technical literature, a Certificate of Origin (for FTA advantages), an Insurance Certificate, and other supporting documentation can also be needed.

Describe a provisional bill of entry.

When full shipment data, including test results or valuation, are not yet available, a provisional Bill of Entry may be filed. This makes it possible to release the commodities temporarily when a bond is executed, with the full duty assessment being finished later.

How much is the late BoE filing penalty?

If a Bill of Entry is filed after the allotted time, Customs may charge a penalty. Until the document is filed, the penalty amount may rise every day.

If I'm importing under an EPCG license, how do I submit a Bill of Entry?

To claim the duty exemption, you must include the applicable scheme code and the EPCG license number on the Bill of Entry. The license's supporting documents must also be included.

What part does a customs broker play in BoE filing?

The importer is represented by a qualified customs broker who oversees the entire clearance procedure. This include accurately identifying the commodities, figuring out tariffs, submitting the Bill of Entry, liaising with customs for any necessary inspections, and assisting with the cargo's ultimate release.

Is it possible to file a shipping bill without a bond or LUT?

A Letter of Undertaking (LUT) or a bond is needed for exports under GST in order to send products without having to pay IGST up front. In the absence of these, the exporter is required to pay the IGST and then request a refund.

How do export incentive claims use the shipping bill?

The Shipping Bill serves as the basis for export incentive claims, such as Duty Drawback and RoDTEP. It is vital to make the necessary declarations and select the relevant scheme codes during the filing process.

What is a Let Export Order, or LEO?

A customs officer's final approval for an export shipment is known as the LEO. It authorizes the loading of the items for export after the Shipping Bill has been evaluated and any necessary physical inspection is finished.

After export, is it possible to change a shipping bill?

It is possible to make changes to a shipping bill after the items have been exported, but customs must approve the changes. This is frequently done to update information about shipment values or incentive claims.

What happens if a shipping bill contains an inaccurate HS Code?

Inaccurate HS codes can cause serious issues, such as post-export audit inquiries, possible denial of incentive advantages, and delays in obtaining duty drawbacks or IGST refunds.

What is the SB application of the drawback schedule?

A list of refund rates for different exported goods is published by the government and is known as the duty drawback schedule. The exporter must include the accurate drawback schedule code on the shipping bill in order to be eligible for this benefit.

What paperwork is required to file a shipping bill?

The packing list, export invoice, and GST-related paperwork (LUT/Bond) are the important documents. The necessary authorization documents are also needed if exporting under a particular scheme (such as Advance Authorization or EPCG).

How is the sealing of containers handled during export?

A one-time electronic lock is used to seal the container once customs issues the Let Export Order. Under self-sealing methods, which are normally accessible to AEO-certified businesses, this can be done by the exporter or by a customs officer.

Is it possible to use a single shipping bill for several containers?

If all of the containers are included in the same export consignment, then a single shipping bill can be utilized for the cargo. Each container's information, including its seal number, must be disclosed.

How can I find out how my SB or IGST refund is progressing?

Through the official ICEGATE portal, one can track the status of a shipping bill, related IGST refunds, and incentive claims such as RoDTEP.

How does Arrow assist in lowering errors in documentation?

Before filing, our professionals thoroughly verify every document. To guarantee quicker processing and reduce post-clearance issues, this involves verifying the accuracy of the HS classification, eligibility for incentive programs, and uniformity throughout all documentation.