The Bill of Entry (BoE) is the declaration an importer, usually through a licensed Customs House Agent, files with Indian Customs to clear imported goods. It lists the goods, their value, HS code and the duties payable.
It is filed electronically on ICEGATE using the invoice, packing list, bill of lading or airway bill, and import licences or certificates where applicable. Customs assesses the declaration, the importer pays duty, and the goods may be examined before an out-of-charge order is issued.
Accuracy matters: a wrong HS code or undervalued invoice can lead to penalties, delays and demurrage. A good CHA checks classification, applicable notifications and FTA benefits before filing.
Try: Import Duty Calculator →This article is general information, not legal or tax advice. Rules and rates change — confirm with a licensed customs broker before filing.