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Shipping · 14

Bill of entry

The import declaration to Indian Customs. Duty is assessed and paid on it before goods are released.

BILL OF ENTRYSample — made-up names and figures
Bill of entry no.
0000001 dated 10 Jan 2099
Port code
INMAA1 (Chennai)
Importer
Patel Machine Tools (example), Rajkot
Supplier
Example Precision Co., Busan
HS code
8466.93
Assessable value
₹ 1,00,000 (illustrative)
Status
Out of charge — 12 Jan 2099
Issued by
Filed by the importer or customs broker on ICEGATE; assessed by Indian Customs
Used in
Imports

Why it matters

It is the legal record of import. Your input tax credit for IGST paid at import and any later refund claim depend on it.

What goes on it

  • Importer IEC, GSTIN, AD code
  • Supplier, invoice, country of origin
  • HS code, assessable value, BCD, SWS, IGST
  • Exemption or FTA benefit claimed
  • Out-of-charge date

Avoid these mistakes

  • File in advance (before the ship arrives) to save storage charges.
  • To claim FTA duty, have the supplier's certificate of origin ready before filing.
Sources (2)
  1. ICEGATE — Indian Customs Electronic Gateway (CBIC)
  2. CBIC