The bill of entry is the document an importer files with Indian customs to declare imported goods and to ask for their clearance. Assessment, duty payment, examination and release all hang from it, which is why an error here travels through the whole process. It is also the document on which the importer's own declaration is made, so it carries legal weight that the other import papers do not. This guide explains what the bill of entry is, the two kinds of entry, who files it and when, what the importer is declaring, how duty is paid against it, how an entry can be corrected and what to check before it is filed.
For the full sequence, see customs clearance in India step by step. For the papers that support the entry, see what documents are required to import goods into India.
What the Bill of Entry Is
Section 46(1) of the Customs Act, 1962 says the importer of any goods, other than goods intended for transit or transhipment, shall make entry by presenting a bill of entry to the proper officer, electronically on the customs automated system, in the form and manner prescribed. The entry is for home consumption or for warehousing. The Act allows the Commissioner to permit another manner of presentation where electronic filing is not feasible.
Two Kinds of Entry
- Home consumption. The goods are entered to be cleared for use in India on payment of the duty.
- Warehousing. The goods are entered to be deposited in a warehouse. CBIC's flyer on imports under GST notes that the Customs Act provides for removal of goods from a customs station to a warehouse without payment of duty. The goods are later cleared from the warehouse on a bill of entry for home consumption, and under Section 15(1)(b) the rate of duty is the one in force on the date that entry is presented.
Section 46(5) allows the officer to permit one kind of entry to be substituted for the other if the interests of revenue are not prejudiced and there was no fraudulent intention.
Who Files It
The Act puts the duty to present the entry on the importer. A customs broker can file on the importer's behalf, and brokers must be licensed under Section 146. Appointing a broker does not remove the importer's declaration, because Section 46(4) refers to the importer making and signing it. See our guide to customs broker vs freight forwarder.
When to File
Section 46(3) sets the timing:
- Latest time: the end of the day before the vessel, aircraft or vehicle arrives, with holidays counted. The Board can set other limits in particular cases, but never later than the end of arrival day.
- Earliest time: thirty days before the expected arrival.
- Penalty for lateness: if the entry is late and the officer sees no sufficient cause, prescribed charges for late presentation apply.
An early filing leaves time to fix problems, but it does not lock in a rate. By Section 15 the relevant date is the date of presentation, or arrival day if the entry was presented before arrival.
What You Are Declaring
The bill of entry is a set of statements for which the importer is accountable:
- All the goods. Under Section 46(2), every item listed in the bill of lading or other carrier receipt belongs on the entry, unless the officer allows otherwise.
- Truth of the contents. Under Section 46(4), the importer makes and signs a declaration that the contents are true and produces the invoice and other prescribed documents in support.
- Accuracy, authenticity and compliance. Section 46(4A) requires the importer to ensure the accuracy and completeness of the information, the authenticity and validity of any supporting document and compliance with any restriction or prohibition relating to the goods.
- The duty itself. Section 17(1) requires the importer to self-assess the duty leviable.
CBIC's guidance note for importers, issued ahead of the 2017 GST rollout, also says the electronic and manual bill of entry formats were being amended to capture the GSTIN, the IGST rate and amount, and any cess. The form can change over time, so rely on your broker's current format.
What to Check Before the Entry Is Filed
Whatever the screen looks like, these points need to be right:
| Point | What to confirm | Where the information comes from |
|---|---|---|
| Importer identity | IEC, GSTIN and name match your registrations | IEC record, GST registration |
| Description of goods | Specific, and consistent with the invoice | Invoice, catalogue |
| Tariff classification | Agrees with the classification you decided | Tariff, broker advice |
| Quantity and packages | Match the transport document and packing list | Bill of lading or air waybill, packing list |
| Value and currency | Reflect the transaction value and any required additions | Invoice, freight and insurance documents |
| Duty and tax lines | Follow the tariff and any notification you claim | Tariff, notifications |
| Restrictions | The licence or permission is available where one is needed | Authorisation |
Duty Payment, Verification and Reassessment
Duty on a self-assessed entry is due when the entry is presented (Section 47(2)). The officer may then verify the entry and the self-assessment, and examine or test the goods, with cases chosen mainly through risk evaluation (Section 17(2)). If the duty is re-assessed under Section 17(4) in a way that differs from your self-assessment, a speaking order has to follow within fifteen days, unless you have accepted the reassessment in writing. Our guide to import duties and taxes explains what goes into the duty.
If You Do Not Have All the Particulars
The second proviso to Section 46(1) covers an importer who cannot give all the particulars for want of full information. If the importer makes and signs a declaration to that effect, the officer may, pending the information, permit the importer to examine the goods in the presence of a customs officer, or to deposit the goods in a public warehouse appointed under Section 57 without warehousing them. Ask your broker whether this fits your case, because it is for genuine gaps in information and not for convenience.
Correcting a Bill of Entry
Section 149 allows the officer, in the officer's discretion, to authorise the amendment of a document after it has been presented. Once the goods have been cleared for home consumption or deposited in a warehouse, the bill of entry can be amended only on the basis of documentary evidence that was in existence at the time of clearance. The Act also allows the authorisation or amendment to be made electronically on the basis of risk evaluation. So a correction is simplest before clearance, and it is much harder afterwards. A wrong declaration can also bring consequences of its own, which our guide to avoiding documentation errors explains.
Bill of Entry, Bill of Lading and Shipping Bill
| Document | Who makes it | What it does |
|---|---|---|
| Bill of entry | The importer, often through a broker | Declares imported goods to customs under Section 46 |
| Bill of lading or air waybill | The carrier | Records the carriage of the goods |
| Shipping bill | The exporter | Enters export goods under Section 50 |
Common Bill of Entry Problems
- The description is vague, or differs from the invoice.
- The quantity or packages differ from the transport document.
- The value leaves out costs that belong in it.
- The importer details differ from the IEC or the GST registration.
- The entry is filed late, or the duty funds are not ready when it is presented.
- A correction is needed after clearance and the supporting evidence is thin.
A Bill of Entry Checklist
- The IEC is active and the details match.
- The description and classification are agreed.
- The packages and quantities match the carrier's document.
- The value, currency and trade term are consistent with the invoice.
- Restricted goods have their permissions.
- The duty funds are ready.
- Someone is available to answer customs queries.
File With Confidence Through RR Brothers and Logistics
RR Brothers and Logistics prepares and checks the entry against your documents before it is filed, as part of our customs clearance service. Send us your shipment details and we will review them with you.
Frequently Asked Questions
It is the electronic declaration an importer presents to customs under Section 46 of the Customs Act to enter imported goods for home consumption or for warehousing.
The importer is responsible for presenting it, and a licensed customs broker can file on the importer's behalf. The declaration as to the truth of its contents is the importer's.
The window opens thirty days before the expected arrival and closes, under the main rule, at the end of the day before arrival. A late filing without sufficient cause attracts prescribed charges.
A home consumption entry is for goods cleared for use on payment of duty. A warehousing entry is for goods deposited in a warehouse, which are later cleared on a home consumption entry.
Section 149 allows amendment at the officer's discretion. After clearance or warehousing it is allowed only on documentary evidence that existed at the time of clearance.
Under the second proviso to Section 46(1), an importer who declares that it lacks full information may be permitted to examine the goods before entry or deposit them in a public warehouse pending the information.
Sources
- CBIC: Customs Act, 1962 (Sections 15, 17, 46, 47, 50, 146 and 149)
- CBIC: Guidance note for importers and exporters on GST
- GST Council: Imports in the GST regime (flyer)
This article is general information, not legal, tax or customs advice. Rules, rates and procedures change; confirm current requirements with the relevant authority or a licensed customs professional before you ship. Regulatory references were checked against the official sources listed above on 26 October 2026.
Image credits: header photo by Julia Taubitz on Unsplash; photo by Jakub Żerdzicki on Unsplash. Used under the Unsplash License.
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