A bill of entry is rejected or returned when it fails customs validation — missing mandatory data, document mismatches, system errors, or unresolved queries. Rejected BoEs are not permanently invalid — they must be corrected and refiled. Every day a BoE is rejected while cargo sits at the port costs money in demurrage and storage.

Common Reasons for Bill of Entry Rejection

ReasonSymptomFix
Invalid or inactive IECICEGATE rejects on submissionRenew/reactivate IEC with DGFT before filing
GSTIN not matching IECSystem error on validationVerify GSTIN and IEC are linked in GST portal
HS code not valid in current tariffClassification error on assessmentCHA to use updated 8-digit code from CBIC tariff
Import license required but not attachedDeficiency notice from customsObtain and upload license via e-Sanchit; refile
Prohibited item in the shipmentSeizure / rejection noticeLegal consultation required
Mismatch between BoE and IGMAssessment queryCHA to reconcile BL/AWB with IGM entry before filing
e-Sanchit documents corrupted or wrong typeDocument verification failureRe-upload with correct file format (PDF preferred)
Valuation appears artificially lowValuation query; may need to be referred to SVBSubmit supporting price documentation, contracts, market data

What Happens After Rejection

  1. ICEGATE or customs officer issues a Deficiency Notice or Query Letter
  2. CHA receives notification; informs importer
  3. Importer/CHA prepares response with supporting documents
  4. For system rejections: CHA corrects data and refiles the BoE
  5. For officer queries: response submitted; officer reviews and either clears or escalates
  6. If not resolved: goods go to examination; worst case, goods are provisionally released under bond pending query resolution

Provisional Release Under Bond

If the BoE has a pending query but the importer needs the goods urgently, customs can allow provisional release against a bond (security deposit). The importer gets the goods but duty remains at risk until the query is resolved. If resolved in customs' favour, the additional duty is demanded with interest.

FAQs

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Frequently asked questions

Common reasons: invalid IEC, GSTIN mismatch, wrong HS code, missing import license, prohibited goods, mismatch between BoE and IGM, or valuation appearing too low. Check the deficiency notice for the specific reason.

Yes — correct the identified errors and refile. For system rejections, CHA refiles immediately. For officer queries, respond with supporting documents first.

Yes — provisional release against a bond/bank guarantee is possible. Goods are released but the duty dispute continues; additional duty may be demanded with interest if customs' position is upheld.