Bill of Entry on ICEGATE — Complete Portal Guide

ICEGATE is India's customs electronic gateway where bills of entry are filed electronically using IEC and GSTIN. CHAs submit BoEs, upload supporting documents via e-Sanchit, pay BCD and IGST, and obtain out-of-charge before the port releases cargo.

Last updated: July 18, 2026

ICEGATE (Indian Customs Electronic Data Interchange Gateway) is the central portal through which all commercial bills of entry, shipping bills, and customs documents are filed in India. For importers, understanding ICEGATE is not optional — your duty payment, out-of-charge, and delivery order all flow through or reference this system. This guide explains every stage from login to cargo release.

What Is ICEGATE?

ICEGATE is operated by the Central Board of Indirect Taxes and Customs (CBIC). It connects:

• Importers / exporters — via IEC-linked accounts for status viewing and document access
• Customs House Agents (CHAs) — who file BoEs and shipping bills on behalf of clients
• Banks — for duty payment confirmation and AD code remittance
• Partner government agencies — FSSAI, CDSCO, BIS, WPC via Single Window Interface for Trade (SWIFT)
• Ports and CFS operators — for delivery order and gate-pass coordination

Every commercial import into India must be filed on ICEGATE before customs releases goods. The bill of entry number you receive after ICEGATE acceptance is your key reference for everything that follows.

Prerequisites Before Filing on ICEGATE

How the Import General Manifest (IGM) Links to Your BoE

Before any bill of entry can be filed, the carrier (shipping line or airline) must file the Import General Manifest (IGM) with ICEGATE. The IGM lists every consignment on the vessel or flight. Your BoE is linked to the corresponding IGM entry via:

• Bill of Lading number (sea freight)
• Airway Bill number (air freight)
• Port code and voyage/flight number

If the IGM is not filed or your BL is not on the manifest, ICEGATE will reject the BoE with a "Manifest Not Found" error. Follow up with your freight forwarder to confirm IGM status before the CHA attempts to file.

Step-by-Step ICEGATE BoE Filing Process

1. CHA logs into ICEGATE using their licensed credentials.
2. Selects BoE type — Home Consumption, Warehousing, Ex-Bond, Courier, etc.
3. Enters header details — importer IEC, GSTIN, port code, IGM/BL reference, vessel details, package count, weight.
4. Adds line items — one per HSN code: description, 8-digit HSN, quantity, unit of measurement, unit price, extended value, country of origin.
5. Enters valuation additions — freight and insurance if invoice is FOB; royalties, commissions if dutiable under valuation rules.
6. Adds duty relief codes — exemption notification number, FTA preference code, EPCG/Advance Authorization number if applicable.
7. Submits BoE — ICEGATE validates data; assigns job/BoE number if accepted.
8. Uploads documents via e-Sanchit — invoice, packing list, BL, insurance, licenses are attached digitally.
9. RMS processes BoE — Risk Management System assigns examination channel: Green (auto-clear), Yellow (document check), Red (physical examination).
10. Duty is assessed — system computes BCD, SWS, IGST, cess; or assessment officer reviews if queried.
11. Duty payment — via ICEGATE payment gateway or authorized bank within 2 working days of assessment.
12. Out-of-charge (OOC) — customs confirms all formalities complete; port issues delivery order.

e-Sanchit — Paperless Document Upload

e-Sanchit is the ICEGATE module that replaced physical document presentation at customs. All supporting documents are uploaded digitally against the BoE number using specific document type codes:

Documents must be in PDF, maximum 5 MB per file, and clearly readable. Missing uploads cause deficiency memos and delay assessment — especially for regulated goods needing agency clearances.

RMS Channel Explained

India's Risk Management System (RMS) automatically assesses risk based on importer history, product type, origin country, value thresholds, and intelligence inputs. Channel assignment:

Importers who file consistently correct BoEs, maintain good payment history, and avoid valuation disputes tend to get more Green Channel selections over time.

Common ICEGATE Error Messages — Plain Language

ICEGATE Status Stages — What Each Means

1. Filed — BoE submitted; awaiting ICEGATE system validation
2. Registered — BoE accepted; BoE number assigned; RMS processing
3. Query / Deficiency — Customs officer raised a question; CHA must respond
4. Assessed — Duty finalized; ready for payment
5. Duty Paid — Payment confirmed in ICEGATE
6. Examination Ordered — Physical or document check pending
7. Examination Done — Findings recorded; awaiting officer order
8. Out of Charge — All formalities complete; port delivery authorized

Duty Payment on ICEGATE

After assessment, duty must be paid within 2 working days or interest begins at 15% per annum (Section 47(2), Customs Act). Payment options:

• ICEGATE payment gateway — net banking, NEFT/RTGS linked to authorized banks
• Bank challan — physical payment at designated banks (slower; not recommended)
• PFMS gateway — for government importers

Always retain the challan number — it is referenced in the BoE, delivery order, and GST records.

After Out-of-Charge — What Happens Next

1. CHA shares OOC confirmation with you
2. You request Delivery Order (DO) from the shipping line (sea) or airline/handling agent (air) — line charges may apply
3. CFS or port schedules gate appointment
4. Transporter picks up cargo with gate pass
5. You download BoE PDF from ICEGATE for GST and audit records

Frequently Asked Questions

Can I file a bill of entry on ICEGATE without a CHA?

Yes — importers can register directly on ICEGATE with IEC, DSC, and GSTIN. However, the ICEGATE interface requires customs expertise (HSN classification, notification codes, valuation rules). Most businesses use licensed CHAs and retain direct ICEGATE read access for status monitoring.

What is the difference between IGM and Bill of Entry?

The IGM is filed by the carrier (shipping line/airline) and lists all cargo on a vessel/flight. The Bill of Entry is filed by the importer/CHA and is a declaration to customs of what you are importing and what duty you owe. The BoE references the IGM to link your declaration to the physical cargo at the port.

How do I get my bill of entry number?

Your CHA receives the BoE number from ICEGATE after filing. You can also view it by logging into ICEGATE with your IEC. The number appears on the duty payment challan and all subsequent customs documents.

Why is my shipment on Yellow Channel even though it's a regular import?

Yellow Channel can be triggered by: first-time supplier, new HSN code used, value above a threshold, or random selection by RMS. Ensure all e-Sanchit documents are uploaded promptly; Yellow Channel document verification typically resolves in 1–2 working days.