What is a Bill of Entry, when must you file it, and why does its date matter?

The Bill of Entry, often written B/E, is the importer's formal statement to Customs about a shipment. It lists the goods, their classification by HS code, their value and the importer's details. Customs uses it to assess duty and decide whether the goods can be released.

It is different from the Bill of Lading (B/L). The Bill of Lading is the shipping line's document showing the goods were loaded on board. The Bill of Entry is the importer's document at the Indian end. Some compliance rules refer to both dates, so keep both.

Under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, introduced by Notification 36/2018-Customs (N.T.)^[1], a bill of entry is the electronic integrated declaration that the Indian Customs EDI system accepts and gives a unique number, including its electronic records and print-outs^[1]. There is no paper form to fill in any more.

The declaration is entered by an 'authorised person': the importer, or a licensed customs broker or the broker's card-holding employee^[1]. It is signed digitally on the customs system, or keyed in at a Customs service centre^[1]. Supporting documents are those relevant to assessment under sections 17 and 46 of the Customs Act^[1], uploaded through eSanchit on ICEGATE^[8].

DGFT also treats it as a core trade document: the Foreign Trade Policy lists the Bill of Lading or Airway Bill, the commercial invoice cum packing list and the Bill of Entry as the mandatory documents for importing goods^[9].

The importer of record is responsible for it. In practice most importers use a licensed customs broker who files it electronically for them. Whoever files it, the importer answers for what it says.

That matters for compliance. The facts on the B/E, especially the product description and HS code, are what customs and partner agencies look at when deciding whether BIS, EPR or other approvals are needed. CPCB has asked CBIC to have Customs verify battery EPR registration when clearing batteries and equipment containing batteries^[7], and to verify plastic packaging EPR registration for importers' consignments^[10].

For most sea imports, file before the end of the day before the ship arrives. Since the 2021 change to section 46, you may file up to 30 days before expected arrival^[3]. Notification 34/2021-Customs (N.T.) then sets which arrivals get until the end of arrival day^[2].

Filing early is not just a formality. It lets Customs assess the declaration while the goods are at sea, so the shipment does not sit in the port running up demurrage while paperwork catches up.

You pay late presentation charges: Rs 5,000 a day for the first three days and Rs 10,000 a day after that, unless the officer accepts your reason for the delay^[4].

The charge is capped. It cannot exceed the duty payable on that Bill of Entry, or Rs 50,000 where no duty is payable^[4]. At Nhava Sheva, waiver requests go to the Additional or Joint Commissioner of the appraising group and are meant to be decided on the day they are received^[1].

Worked example. A shipment of power banks arrives at a sea port and the broker files five days after the deadline. Using the official rates^[4]: 3 days x Rs 5,000 = Rs 15,000, plus 2 days x Rs 10,000 = Rs 20,000, so Rs 35,000 in late charges, before any port storage. If the goods were duty-free, the ceiling would be Rs 50,000.

In outline: register on ICEGATE, file the declaration with supporting documents, self-assess, pay duty, clear any examination and get out of charge. Most importers let a broker run these steps, but the order is the same.

In broad terms: the broker files the B/E with the invoice, packing list and Bill of Lading; Customs assesses it; duty is paid; the goods may be examined; and Customs then gives out of charge, which releases them.

For regulated products, have proof ready before filing. Goods under a BIS CRS order cannot be imported unless they conform and bear the Standard Mark with a BIS registration number^[13]. For phones and watches that show the mark on screen, a physical label is still needed on the packaging at import^[14].

We do not cover customs procedure, duty rates or filing deadlines here; confirm those with your customs broker.

For regulated goods, Customs checks the approvals behind the declared product description and HS code, and can hold or sample the shipment until they are proved.

• BIS CRS electronics. A reported CBIC instruction of December 2023 directs officers to check BIS registration for every consignment under the electronics order, with random sampling and out of charge only if the sample passes^[15]. DGFT reportedly makes BIS registration a condition of import for these goods^[16]. See BIS CRS.
• Wireless devices. For licence-exempt radios, the importer's self-declaration may be treated by Customs as sufficient evidence to clear them^[17]. See WPC ETA.
• Toys. A sample from each toy consignment is picked at random and sent to an NABL-accredited lab^[18]. See importing toys.
• Batteries and plastic packaging. CPCB asked Customs to verify battery^[7] and plastic^[10] EPR registration. See battery EPR.

Not sure which approvals your product needs before you file? Run the approval checker.

Several 2026 orders use the B/E date as a cut-off for transition relief:

• 26 QCOs (S.O. 775(E)): goods shipped before implementation, per the Bill of Lading, are exempt if the Bill of Entry is filed within 180 days of implementation; documents go to BIS within 7 days of clearance^[5].
• Purchase-order route (S.O. 776(E)): the same 26 QCOs' goods are exempt where the purchase order predates implementation and the B/L and B/E are within 180 days of commencement^[19].
• Furniture: imports whose Bill of Lading shows shipment before implementation, and whose Bill of Entry is filed on or before 180 days after implementation, are exempt^[6]. Under the PO route, the importer must give BIS the PO, B/L, B/E and supporting documents on signed letterhead within seven days of clearance^[6].

See the QCO tracker for current orders and dates.

A Delhi trader imports 2,000 Bluetooth earphones by sea from Shenzhen. Here is how the Bill of Entry decides the outcome.

1. Before shipping, the trader confirms the factory holds a CRS registration for the model, because wireless earphones are a CRS category^[20], and that a WPC ETA exists, which costs Rs 10,000 per model^[17].
2. While the goods are at sea, the broker files the Bill of Entry up to 30 days ahead^[3] and uploads the invoice, packing list and Bill of Lading^[9].
3. On arrival, the consignment may be picked for a BIS registration check and sampling^[15]. Because the earbuds contain lithium cells, the trader is a battery producer^[21], and Customs may ask for CPCB registration^[7].
4. After clearance, the trader keeps the assessed Bill of Entry and originals for five years^[1].

If the broker had filed a week late, late charges alone would have run well past Rs 35,000 under the official rates^[4]. Use the customs clearance documents checklist to prepare.

Keep the assessed Bill of Entry and all original supporting documents for five years from the date it was presented, and produce them to Customs if asked^[1]. Breaching the 2018 regulations can attract a penalty of up to Rs 50,000^[1].

If a bank, marketplace or regulator wants proof of import, you can request an authenticated copy of the Bill of Entry^[1]. Amazon and Flipkart sellers are often asked for one; see Amazon compliance documents.

The Bill of Entry is the importer's declaration to Indian Customs; the Bill of Lading is the carrier's shipping document; a shipping bill is the exporter's declaration. Transition rules for QCOs use both the B/L and B/E dates^[5].

• Filing too late for transition relief. A B/E outside the 180-day window loses the exemption^[5].
• Forgetting the BIS follow-up. Relief also depends on sending documents to BIS within seven days of clearance^[6].
• Vague descriptions. A loose product description invites questions about which approvals apply.
• No EPR proof. Customs has been asked to check battery and plastic EPR registration^[7][10].

For why goods get held, see first electronics import checklist.

Seven numbers cover most questions: the filing window, the late charges and cap, the record-keeping period, the penalty and the QCO relief windows.

• Customs broker: the licensed agent who usually files your Bill of Entry.
• Out of charge: the release order that follows assessment.
• Demurrage: what a held shipment costs at the port.
• HS code: the classification on every line of the Bill of Entry.
• Importer Exporter Code: needed before you can file.
• High seas sale: a sale before arrival, declared on the Bill of Entry.

Want someone to check your documents before the ship docks? Ask for a free compliance check.