This guide has been written as per the last update: ICEGATE (Indian Customs EDI Gateway)
Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
Notification No. 79/2011-Cus (N.T.) dated 25.11.2011 amended by Notification No 45/2016-Cus (N.T.) dated 01.04.2016, Notification No. 36/2018-Cus (N.T.) dated 11th May, 2018.
A Bill of Entry is a crucial document (more detailed than an invoice) that is filed with authorities while importing goods from another country or from a Special Economic Zone (SEZ)*.
The Bill of Entry is like an information package about the imported items, providing details such as what the goods are, where they are coming from, who is importing them, and their value. This legal paperwork is filed by importers or customs clearing agents, acting as a formal declaration to the customs authorities about the arrival of these goods.
The Bill of Entry (BOE) is a detailed document submitted by importers during the customs clearance process. Bill of Entry for import contains details like importer information, goods description, duty specifics, and shipment details. It is generally filled out online by importers to claim ITC for GST.
Here we are going to discuss all aspects of Bill of entry, its importance, types, and format. Besides we would also explain step by step process to file Bill of entry at ICES and claim GST ITC.
Once the Bill of Entry is filed, a Customs officer will examine the goods to verify the information provided. Following this, the importer is required to pay various taxes like basic customs duty, Integrated Goods and Services Tax (IGST), and GST compensation cess to clear the goods.
SEZ (Special Economic Zone): It is a designated area within a country that operates under special economic regulations and policies different from the rest of the country. Therefore, purchases from a SEZ is considered as Import.
Bill of Entry helps in ensuring the legality of the imported goods and plays a crucial role in determining the appropriate taxes that need to be paid. Besides, for the importers it’s important to file BOE to claim for the Input Tax Credit for the IGST and Compensation cess collected during Import.
There are three major types of bills of entry selected depending on the nature of the import and the intended use of the goods.
Here are the details typically furnished in a Bill of Entry for Import.
Name and Address
Import-Export Code (IEC)
Details of the entity/person importing the goods.
Unique code for identifying importers.
Quantity and Unit
Classification (Customs tariff heading)
Comprehensive details of the imported goods.
Quantity and measurement unit of the goods.
Categorization under Customs tariff.
Monetary value of the imported goods.
Country of Origin
Code for the customs port of entry.
Name of the ship or vessel transporting goods.
Country from which the goods originate.
|Customs Duty Details
Basic Customs Duty
Integrated Goods and Services Tax (IGST)
Value for customs duty calculation.
Primary duty on the import value.
Supplementary duty on specific goods.
GST on imported goods.
GST Compensation Cess
Levy on luxury and demerit goods.
|Exemptions and Notifications
Notifications for Customs Duty
Details of exemptions from IGST or cess.
Special conditions for customs duty.
|Declaration and Signatures
Customs House Agent (CHA)
Declaration and signature of CHA.
Declaration and signature of the importer.
Bill of Lading Details
Packages and Quantity
Special Additional Duty (SAD)
Information from the bill of lading.
Number of packages, weight, or volume.
Applicable duty for customs.
|GST Details (in GST regime)
GST Identification Number (GSTIN)
GSTIN for claiming Input Tax Credit.
HSN Code specifying classification and GST rate for the good
|Country of Consignment
If different from the country of origin
Country from which goods are shipped.
|Additional Documents (Optional)
Bill of Lading
Bank Draft or Letter of Credit
Document detailing shipped goods.
List specifying contents of each package.
Document acknowledging receipt of goods.
Documents related to goods insurance.
Payment-related documents if applicable.
Bill of Entry Number
Unique identifier for tracking and reference (Auto Generated)
The Central Board of Indirect Taxes has prescribed format in which Bill of Entry should be furnished with the Commissionerate of Customs through the Notification No. 90/2020-Cus.(N.T.), dated 17/09/2020.
CBIC has prescribed the format for all three types of Bill of Entry: Home Consumption, Ex-Bond Clearance, and Bill of Entry For Warehousing.
You can download the specified Bill of Entry Form by clicking here:
Bill of Entry Example
Filing a Bill of Entry (BoE) is a complex process, and we would recommend you hire a CHA for smooth process. However, you might need to file BOE to get your couriers from abroad and hiring a custom agent could be expensive.
Note: Keep in mind that some of the online filing features are only available for Agents and brokers.
Here are the steps to import goods from overseas on bill of entry.
Along with custom duties, the imported goods are also subject to GST, cess, and compensation cess.
Under the GST regime, the import of goods into India (or from SEZ) is treated as a supply of goods during inter-state trade, attracting the levy of Integrated Goods and Services Tax (IGST).
Calculation of GST on Imports
IGST is payable on imported goods and is calculated based on the assessable value plus the Customs Duty levied under the Customs Act and any other duty chargeable on the goods. GST Compensation Cess may also apply to certain luxury and demerit goods.
|Value of Imported Good
|Basic Customs Duty (BCD)
|Value on which IGST is calculated
|X + Y
|(X + Y) * IGST Rate
|Compensation Cess Payable
|(X + Y) * Cess Rate
|Value of Imported Goods + BCD + IGST + Compensation Cess
Note: Basic Customs Duty (BCD) is not eligible for ITC.
Bill of Entry payment involves calculating and paying the amount Customs Duty, Integrated GST (IGST) and compensation Cess as applicable. For offline payment you must create a challan and submit the challan copy to Commissionerate of Customs. However, you can make bill of payment online through the given.
Here are the major differences between Bill of Entry and Bill of Lading.
How to Check the Bill of Entry Status?
You can check the Bill of Entry status from the ICEGATE portal. Fill in the details like Location, BOE number, data and captcha and submit to check the status of Bill of entry.
How to Find Bill of Entry on GST Portal?
Here are the steps to search Bill of Entry(BoE) on GST portal
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