Bill of Entry — The Complete Resource

What Is a Bill of Entry?

A bill of entry is the importer’s formal statement to customs describing what is being brought into the country, its classification under the Harmonized System (HS), its customs value, and the applicable duties and taxes. Without an accepted bill of entry (or national equivalent such as a US Entry Summary), goods generally cannot leave the port or airport for domestic use.

The document works alongside—but is not the same as—the commercial invoice and packing list. Your freight forwarder or customs broker (CHA) typically prepares the filing using those trade documents. For a full definition, examples, and legal context, see our ultimate guide to what is a bill of entry.

Every country names the filing slightly differently, yet the workflow is similar: arrival of cargo → submission of declaration → assessment → payment → examination (if selected) → out of charge → delivery. Read the customs clearance process for a step-by-step walkthrough.

Bill of Entry in India (ICEGATE)

India’s Customs Act uses the term Bill of Entry formally. Importers and Customs House Agents file electronically on ICEGATE (Indian Customs Electronic Gateway), attaching supporting documents through e-Sanchit where required. The declaration captures importer IEC, GSTIN, port code, HS-wise quantities, assessable value, and duties including basic customs duty, social welfare surcharge, and IGST on imports.

Key steps on ICEGATE

1. CHA receives invoice, packing list, and bill of lading / air waybill from the importer.
2. Bill of entry is filed in the correct type—usually home consumption for direct clearance.
3. Customs assesses duty; importer pays through linked banking.
4. If no examination is ordered, ICEGATE shows out of charge and the port issues delivery.

Common reasons for delay include HS disputes, valuation questions, missing FSMS or BIS certificates on regulated goods, and manifest mismatches against the invoice. Green-channel clearances move faster when the CHA has complete e-Sanchit uploads and the importer’s GST and IEC records are active. Always reconcile IGST paid at customs with GSTR-2B/IMS in your GST returns.

Deep dives: Bill of Entry India hub · ICEGATE guide · GST / IGST on BoE · How to file

India guide cluster

Bill of Entry in Bangladesh (NBR)

In Bangladesh, import declarations are processed under the National Board of Revenue (NBR) and Bangladesh Customs, commonly through ASYCUDA-based systems. Importers must align invoice value, HS classification under Bangladesh tariff, and regulatory permits for restricted goods. Licensed clearing agents prepare the GD (Goods Declaration) / bill of entry style filing before duty payment and release from Chattogram port or other customs stations.

Practical checklist for Bangladesh imports

• Valid importer registration and BIN where applicable
• Commercial invoice and packing list matching landed quantity
• Bill of lading or airway bill endorsed as needed
• Certificate of origin if claiming preferential duty
• LC or payment documentation when required by bank or customs

Duty computation in Bangladesh may include customs duty, regulatory duty, supplementary duty, VAT, and AIT depending on HS chapter and policy. Importers should confirm whether goods are subject to reference price or minimum value rules before finalizing the invoice used for declaration. Air shipments through Dhaka airport follow accelerated processes but still require the same underlying data quality as sea cargo at Chattogram.

Hub: Bill of Entry — Bangladesh · NBR guide · ASYCUDA World · How to file

Bangladesh guide cluster

Compare regional processes via all country guides including Pakistan and Sri Lanka.

Types of Bill of Entry

Customs procedure codes determine what happens to goods after arrival. Choosing the wrong type delays clearance and can attract penalties.

• Home consumption — goods released for immediate domestic use after duty.
• Warehoused — goods stored in bond; duty deferred until ex-bond or home consumption.
• Ex-bond — clears bonded stock into the local market.
• Coastal / transit — movement under customs control without full import.

See the dedicated types of bill of entry guide and bill of entry vs bill of lading for transport documents.

Download BOE Format

Electronic filing happens in government portals, but teams still draft in Word, Excel, or PDF for internal approval. Our template gallery includes classic, export/customs, India GST, and UAE VAT layouts.

Before filing, use the documents required (India) and HS code classification topic to reduce rejection risk.

Bill of Entry Status Tracking

Status is always confirmed on official customs portals—not third-party sites. Use your bill of entry number, IEC, or container reference as required by each system.

India: track on ICEGATE. Guides: ICEGATE · BoE number · amendments and rejected BoE.

Featured Resources & Core Guides

Browse by topic, industry, or country—or start with these Tier guides:

Middle East: Saudi Arabia, Qatar. Americas: USA, Canada. Europe: UK, Germany. ASEAN: Singapore, Malaysia, Indonesia.

Whether you import for manufacturing, e-commerce, or project cargo, the same principles apply: one consistent story across invoice, transport, and bill of entry; correct HS codes; and early engagement with your broker when goods are regulated. Use our air import and sea import topics when choosing mode-specific checklists.

Frequently Asked Questions

Still have questions? Contact us or explore all 21 customs topics.