Coastal and transit bills of entry cover movement of goods between Indian ports (coastal) or goods passing through India to a third country (transit) without those goods entering domestic commerce. These entries exist to allow legitimate goods movement under customs supervision without full import duty payment.
Coastal Bill of Entry
A coastal BoE is filed when domestic goods move between Indian ports by sea. Goods on coastal vessels are generally duty-free (they are domestic, not imported). However, coastal cargo must be declared to prevent smuggling and ensure that imported goods don't get mixed with coastal cargo to avoid duty.
- Filed for goods moving between, e.g., Chennai port and Kolkata port by coastal vessel
- Goods must be accompanied by a Coastal Cargo Manifest
- No customs duty — goods are domestic
- Customs supervision ensures imported goods in transit don't enter domestic channels
Transit Bill of Entry
A transit BoE covers goods that enter India at one port and leave at another port or border (destined for a third country). The goods do not enter Indian commerce — they are under customs bond throughout transit.
| Scenario | Example | Entry Type |
|---|---|---|
| Goods from China to Nepal via India | Enters at Kolkata port, exits at Raxaul land border | Transit BoE (transhipment) |
| Goods from Mumbai to Chennai by sea | Domestic movement between Indian ports | Coastal BoE |
| Goods transhipped at Nhava Sheva to Sri Lanka | Transhipment without landing | Transhipment BoE |
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