Bill of entry process in India: filing, charges and clearance

Guide8 min read·14 Sep 2026·By the Innovative team

A plain guide for importers, customs brokers and forwarders to the bill of entry: the three types, the filing deadline and late charges under the 2018 regulations, the documents Customs expects, and how a bill moves through RMS, examination and Out of Charge to delivery.

Imported cargo does not leave a port or CFS until Customs has accepted a bill of entry for it, assessed it, collected the duty and given Out of Charge. The deadline is short, the late charges add up quickly, and documents that do not agree lead to avoidable queries. This guide explains the bill of entry process in India step by step, using the Customs regulations and ICEGATE's own guidance.

Based on the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, ICEGATE's FAQ and published Customs import procedure, as checked on 14 September 2026. Procedures change through CBIC notifications, circulars and port public notices. Confirm the current position with your customs broker before acting on a specific shipment.

What a bill of entry is

Under Section 46 of the Customs Act, 1962, the importer of goods that are to be cleared at the port or airport of arrival must file a bill of entry, either for home consumption or for warehousing. On the Customs EDI system this is an electronic integrated declaration. The 2018 regulations say the bill of entry is deemed filed, and self-assessment completed, when the system generates a bill of entry number for the declaration.

Goods staying on board for another country, or being transhipped to another Indian customs station, follow transit or transhipment procedures instead, and the clearance formalities happen at the station where they are finally cleared.

The three types of bill of entry

Type	Used when	Duty
For home consumption	Goods are cleared into India for use	Paid before clearance
For warehousing	Goods go into a customs warehouse without immediate payment of duty	Assessed but not paid at this stage
Ex-bond	Warehoused goods are later cleared from the warehouse	Paid at ex-bond clearance, at the rate in force on the date the ex-bond bill of entry is filed

A warehousing bill of entry carries the same documents as one for home consumption and is assessed the same way. Chennai Customs' procedure note explains that assessment at this stage secures the duty in case the goods do not reach the warehouse.

Step 1: Before the cargo arrives

IEC. An Importer-Exporter Code from DGFT is required before filing. The Customs system receives IEC data online from DGFT.
ICEGATE access. The person filing needs an ICEGATE ID registered for the location and for import documents, and a digital signature certificate.
A customs broker, if you use one. The regulations define the "authorised person" who files as the importer, or a person authorised by the importer who holds a customs broker licence, including the broker's employee with a Form G identity card.
Documents in hand. Chase the supplier for final invoices and packing lists before the vessel arrives, not after.

Prior (advance) bill of entry

For faster clearance, a bill of entry can be filed before the goods arrive. ICEGATE states that such a bill of entry is valid if the vessel or aircraft carrying the goods arrives within 30 days from the date of presentation. Where a container is moved from a mother vessel to a feeder vessel on the way, Chennai Customs' procedure allows the bill of entry to be amended on arrival to show both vessel names.

Step 2: The carrier files the Import General Manifest

The carrier files the Import General Manifest (IGM) with Customs: its declaration, in a prescribed format, of the cargo carried on the vessel or aircraft. The bill of entry is matched against the IGM, and on the EDI system this check is done by the system itself when the bill of entry number is generated.

Step 3: File the bill of entry on time

Regulation 4(1) of the 2018 regulations requires the authorised person to file the bill of entry before the end of the next day following the day (excluding holidays) on which the aircraft, vessel or vehicle carrying the goods arrives at the customs station where the goods are to be cleared for home consumption or warehousing.

Late filing charges

If the bill of entry is filed late and the proper officer is not satisfied that there was sufficient cause for the delay, Regulation 4(3) makes the importer liable to late presentation charges:

Period of delay	Charge
First three days of default	₹5,000 per day
Each day after that	₹10,000 per day
Maximum	Not more than the duty payable on that bill of entry; where no duty is payable (for example under an exemption), not more than ₹50,000

The proper officer may waive the charges where satisfied with the reasons for the delay. For example, seven days of delay without sufficient cause works out to ₹55,000 (three days at ₹5,000 and four at ₹10,000), subject to the cap above, before any storage or demurrage at the terminal.

Step 4: Upload supporting documents on e-Sanchit

Supporting documents are uploaded online through e-Sanchit on ICEGATE and linked to the bill of entry, signed with the digital signature certificate registered on ICEGATE. The documents Customs generally expects, from Chennai Customs' published import procedure, include:

Signed commercial invoice.
Packing list.
Bill of lading or delivery order, or airway bill for air cargo.
Insurance document.
Import licence or permission, where the goods require one.
Letter of credit, where applicable.
Test report for items such as chemicals.
Catalogue, technical write-up or literature for machinery, spares or chemicals, as applicable.
Certificate of origin, if a preferential rate of duty is claimed.

Every declaration is certified as correct by the importer, and a wrong declaration has legal consequences. Check classification, value and any exemption claimed before filing, not after a query arrives.

Step 5: Risk Management System and assessment

Bills of entry filed on the Customs system are sent to the Risk Management System (RMS). Based on its output, a bill of entry is either taken up for action, meaning assessment by an officer, examination of the goods or both, or allowed to proceed to duty payment and Out of Charge without assessment and examination. Where an officer assesses, they check classification under the Customs Tariff, value, exemptions claimed and whether the goods are restricted or prohibited.

If Customs raises a query, it must be answered before the bill moves forward. If you disagree with an assessment, Customs procedure lets you seek an assessment order, which can then be appealed to the appropriate appellate authority within the prescribed time.

Step 6: Pay the duty

Once the bill of entry is assessed, the duty is paid, commonly online through the ICEGATE e-payment gateway. Pay promptly after assessment: Section 47 of the Customs Act sets the time for payment and interest applies if duty is paid late.

Step 7: Examination and Out of Charge

If the RMS or the officer selects the goods for examination, the examining officer checks them against the invoice, packing list and other documents, and may revise the assessment or raise a query. When examination is complete, the officer gives the Out of Charge order on the system.

Regulation 5 of the 2018 regulations provides that the order permitting clearance, under Section 47(1) for home consumption or Section 68 for warehoused goods, is recorded on the Customs system and conveyed electronically to the authorised person and the custodian.

Step 8: Take delivery

With Out of Charge given, the importer or broker settles the custodian's charges at the port or CFS and takes delivery of the goods, which also requires the delivery order from the shipping line or its agent. Movement of imported goods from the port to an ICD or CFS for customs clearance does not need an e-Way Bill under CGST Rule 138(14), but onward movement after clearance follows the normal e-Way Bill rules.

Amending a bill of entry

Mistakes noticed after filing are amended with the approval of the Deputy or Assistant Commissioner of Customs, with supporting documents. For example, amending a container number needs a letter from the shipping agent. Chennai Customs' procedure notes that an amendment may be permitted even after Out of Charge, on sufficient proof.

Record keeping and penalties

Five years. Regulation 6 requires the authorised person to keep the assessed bill of entry and all original supporting documents relied on for five years from the date of presentation, and produce them to Customs on request.
Penalty. Under Regulation 8, contravening or failing to comply with the regulations can attract a penalty of up to ₹50,000.

Common bill of entry mistakes

Waiting for documents after arrival, which pushes filing past the next-day deadline.
Invoice, packing list and BL that do not agree on quantity, weight or description.
Missing certificate of origin when a preferential duty rate is claimed.
Wrong container number on the bill of entry, which needs a formal amendment.
Duty paid late after assessment, adding interest.
Delivery order not arranged, so cleared cargo still cannot leave the terminal.

Where software helps

The bill of entry is filed by the importer or its customs broker on ICEGATE. What decides whether it is filed on time and without queries is everything before it: documents collected early, numbers that agree, and a clear view of each container's status and delivery order.

Logiintra keeps each import job's documents, checklist, container tracking, delivery order status and billing together, and its AI reads invoices, bills of lading and delivery orders at about 95% accuracy so the data is not re-typed. See customs broker software, CFS and container software, or read the companion shipping bill process guide.

Sources

Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, Regulations 2 to 8
ICEGATE FAQ
Chennai Customs Zone, Import Procedure
CGST Rule 138

Questions

Good to know

What is a bill of entry?

A bill of entry is the declaration an importer, or its customs broker, files with Indian Customs under Section 46 of the Customs Act, 1962 for imported goods to be cleared for home consumption or for warehousing. It is filed electronically on the Customs EDI system, and self-assessment is treated as complete when the system generates the bill of entry number.

What are the types of bill of entry?

A bill of entry for home consumption, used when duty is paid and goods are cleared into India; a bill of entry for warehousing, used when goods go into a customs warehouse without paying duty immediately; and an ex-bond bill of entry, filed when warehoused goods are later cleared, at which point duty is paid.

What is the time limit for filing a bill of entry?

Under Regulation 4 of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, it must be filed before the end of the next day following the day (excluding holidays) on which the vessel, aircraft or vehicle carrying the goods arrives at the customs station of clearance.

What are the late filing charges for a bill of entry?

If Customs is not satisfied there was sufficient cause for the delay, the importer pays ₹5,000 per day for the first three days of default and ₹10,000 per day after that. The charges cannot exceed the duty payable on that bill of entry, or ₹50,000 where no duty is payable. The proper officer can waive them if satisfied with the reasons.

Can a bill of entry be filed before the ship arrives?

Yes. ICEGATE and Customs procedure allow a prior or advance bill of entry, which is valid if the vessel or aircraft arrives within 30 days from the date the bill of entry is presented.

What does Out of Charge mean?

Out of Charge is the Customs order on the system that the goods can be cleared. It is given after assessment, duty payment and any examination Customs requires. After it, the importer settles the custodian's charges and takes delivery.

How long must bill of entry records be kept?

The 2018 regulations require the authorised person to keep the assessed bill of entry and all supporting documents relied on for five years from the date of presentation, and produce them to Customs if asked.

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