Filing a bill of entry on ICEGATE, step by step

A bill of entry is your declaration to customs about goods you import. The Bill of Entry (Forms) Regulations, 1976 set out three kinds:

• For home consumption: you clear the goods into India and pay the duty now.
• For warehousing: the goods go into a customs bonded warehouse and the duty waits until you take them out.
• Ex-bond: you clear goods from the warehouse for home consumption and pay the duty then.

Section 46 of the Customs Act says the bill of entry is presented electronically on the customs automated system. You can file it yourself after registering on ICEGATE, or a licensed customs broker files it for you, signed with a digital signature. A customs service centre can also key it in.

The law wants the bill of entry in before the goods arrive. Section 46(3) lets you file up to 30 days before the expected arrival. Notification 34/2021-Customs (N.T.) sets the latest time:

• Sea port: by the end of the day before the ship arrives, holidays included. For goods from some neighbouring countries, by the end of the arrival day.
• Airport: by the end of the day the aircraft arrives.
• Inland container depot or air freight station: by the end of the day before the vehicle or train carrying the goods arrives.
• Land customs station: by the end of the day the vehicle arrives.

If you file late without good reason, customs can make you pay charges for late presentation.

Section 46(4) asks for the invoice and the other documents that apply. You upload them as digitally signed PDFs on e-Sanchit, ICEGATE's document store, and enter each document's reference number (IRN) in the bill of entry. Usually you need:

• The commercial invoice and packing list.
• The bill of lading or air waybill.
• Freight and insurance documents, the purchase order or contract, and proof of payment, to support the value.
• A certificate of origin if you claim a lower duty under a trade agreement.
• Any licence, certificate or registration the product needs, such as a BIS licence, obtained before you file.
• A catalogue or technical write-up for anything whose description alone does not show what it is and what it is used for.

1. 1File: once ICEGATE accepts the declaration and gives it a bill of entry number, it counts as filed and self-assessed. Under section 17 of the Customs Act, you assess your own duty.
2. 2Risk check: customs' system decides, mainly on risk, whether an officer verifies the assessment, whether the goods are examined, or both. Many bills of entry need neither.
3. 3Assessment: since 2020 assessment has been faceless, so the officer checking your classification, value and exemptions may sit in another city. The officer can raise a query or reassess. If you do not accept a reassessment in writing, the officer must pass a speaking order within 15 days.
4. 4Duty: pay online through ICEGATE. The Customs Act sets short deadlines for payment and charges interest if you pay late, so keep the money ready before the goods land.
5. 5Examination: if your goods are selected, customs examines them at the port, CFS or ICD, often only a sample.
6. 6Out of charge: customs records the order permitting clearance on the system and sends it to you and to the custodian of the goods. The goods can then leave customs control.

Keep the assessed bill of entry and every supporting document for five years. The regulations require it, and customs can ask for them later. A GST-registered importer also needs the bill of entry to claim the IGST paid as input tax credit.