Sea imports account for over 70% of India's import volume by weight. Bills of entry for sea imports reference the Bill of Lading (BL), container numbers, and Import General Manifest (IGM) filed by the shipping line. Advance BoE filing — up to 30 days before vessel arrival — is the most important strategy for importers to avoid demurrage costs at congested ports.

Sea Import BoE — Key Data Fields

FieldSourceNotes
BL NumberBill of Lading from shipping lineMust match exactly as in IGM
IGM NumberShipping line files IGM with ICEGATEBoE must reference correct IGM entry line
Container Number(s)BL / Container arrival noticeAll containers in the consignment must be listed
Vessel NameBLUse official vessel name as in the manifest
Port of LoadingBLOrigin port LOCODE
ETAShipping line / port noticeUsed for advance BoE timing

FCL vs LCL — Impact on Bill of Entry

FactorFCL (Full Container Load)LCL (Less than Container Load)
ContainerImporter's exclusive containerConsolidated with other shippers
BL TypeMaster BL from shipping lineHouse BL from freight forwarder/NVOCC
DeliveryDirect to importer or port CFSVia CFS where consolidation is deconsolidated
Examination complexityLower — one importer's goods onlyHigher — customs must identify consignment in consolidation
BoE filingStandard — reference Master BLReference House BL; NVOCC must also submit Arrival Notice

Advance Bill of Entry — How It Saves Money

CBIC allows bills of entry to be filed up to 30 days before the vessel's ETA. Benefits:

  • Assessment can complete before vessel arrives — goods exit port same day as arrival
  • Avoids port demurrage (typically ₹3,000–₹15,000/container/day)
  • Earlier duty payment timing — plan cash flow in advance
  • Green channel BoEs especially benefit — can be pre-cleared before cargo arrives

Comparing courier, air, and sea clearance side by side? See our full mode comparison guide.

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Frequently asked questions

FCL: whole container is one importer's goods; references Master BL. LCL: goods consolidated with others; references House BL from freight forwarder. LCL clears via CFS after deconsolidation.

Up to 30 days before vessel arrival. Filing advance BoE allows assessment to complete before cargo arrives, enabling same-day port release.

Import General Manifest — filed by the shipping line before or on vessel arrival, declaring all cargo on board. The BoE references the IGM number and entry line for each BL.