A home consumption bill of entry declares imported goods for immediate use or sale in India; customs assesses BCD and IGST, and after out-of-charge the importer can take delivery from the port or CFS.
When to use home consumption
Home consumption is the default procedure when goods enter India for immediate sale, distribution, or factory use. Duty and IGST are paid (or secured) before out-of-charge and delivery from port/CFS.
vs warehousing
If you need to defer duty, file warehousing (into bond) first, then ex-bond when stock is withdrawn.
ICEGATE filing
Your CHA selects “home consumption” in the procedure code on ICEGATE. Ensure all documents are uploaded before assessment.
India bill of entry guides
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