Clear the goods: bill of entry to out of charge

Bill of entry: your broker files it on ICEGATE under section 46 of the Customs Act, with the invoice, packing list, bill of lading or airway bill, and any licences uploaded on e-Sanchit. File in advance of arrival — late filing attracts charges. Check the current deadline on CBIC.

Assessment: you self-assess the classification, value and duty (section 17). The risk system then sends the bill straight through, to a document check, or to physical examination. Other agencies such as BIS, FSSAI or the drug controller give their clearance through the single window.

Duty payment and out of charge: pay the duty online through ICEGATE. Late payment carries interest. Once duty is paid and checks are over, Customs gives out of charge (section 47) and you can remove the goods after paying terminal and shipping line charges. Budget 2026–27 extended duty deferment for Tier 2 and Tier 3 AEOs to 30 days.

GST input credit: the IGST on your bill of entry flows from ICEGATE into your GSTR-2B. Check it there and claim it in GSTR-3B. Make sure your GSTIN is on the bill of entry.

Warehousing: if you do not need the goods at once, file an into-bond bill of entry and store them in a customs bonded warehouse; duty is paid when you clear them for home consumption (ex-bond). Manufacturing in a bonded warehouse is possible under section 65. Budget 2026–27 removed the need for officer permission to move warehoused goods between warehouses.