A bill of entry is filed for imports in the destination country to pay duty and obtain release; a shipping bill is filed in the origin country to authorize export of goods — opposite directions in cross-border trade.
Quick comparison
| Bill of entry | Shipping bill | |
|---|---|---|
| Trade direction | Import (into country) | Export (out of country) |
| Filed in | Destination country | Origin country |
| Purpose | Duty assessment & import release | Permission to load/export cargo |
| India system | ICEGATE — Bill of Entry | ICEGATE — Shipping Bill |
Why the difference matters
Exporters often confuse the two because both are “customs documents.” If you only export, you primarily need a shipping bill. If you import, you need a bill of entry in the country where goods arrive.
Also see bill of entry vs bill of lading (transport document, not customs filing).
Download BOE format
Free Word, Excel, and PDF-ready templates — use before filing in ICEGATE, NBR, or your national customs portal.
Prepare your import documentation
Use free templates, country guides, and step-by-step customs topics — no account required.
Frequently asked questions
Bill of entry is for import; shipping bill is for export from the origin country.
The export leg needs a shipping bill in the origin country; the import leg needs a bill of entry in the destination country.