Bill of Entry Validity — How Long Is It Valid in India?

Many importers assume a bill of entry "expires" after a certain time — similar to a visa. The reality is more nuanced. Different aspects of the BoE have different validity periods: from the initial filing window to warehousing timelines and the finality of assessment. This guide clarifies each.

Does a Bill of Entry Have an Expiry Date?

A filed bill of entry does not have a single expiry date — but it is closely tied to specific timelines that govern what can be done at each stage:

Key Validity Timelines at a Glance

Stage 1 — Filing Window (Before Vessel Arrival)

India allows advance filing of a bill of entry up to 30 calendar days before the vessel's expected arrival. This is strongly encouraged because:

• Duty assessment can begin before goods arrive, enabling faster clearance on arrival
• IGST and duty amounts can be pre-calculated and funds arranged
• RMS risk assessment happens in advance, improving chances of Green Channel

If the vessel does not arrive within 30 days, the advance BoE is cancelled and a fresh one must be filed.

Stage 2 — Clearance Timeline (Home Consumption BoE)

For a standard home consumption bill of entry:

• Once the BoE is filed, customs assesses it (usually within hours for Green Channel, 1–5 days for others)
• Duty must be paid within 2 working days of the assessment order (Out of Charge order)
• Goods can be released immediately after duty payment and port formalities
• If duty is not paid within 2 days, interest accrues at 15% per annum

Stage 3 — Warehoused Bill of Entry Validity

A warehoused BoE (filed when goods go into a bonded warehouse) has a specific period during which goods can remain in storage without paying duty:

• Standard warehousing period: 1 year from the date the BoE is filed
• Extension possible: The Principal Commissioner can extend for a further 1 year in genuine cases
• Capital goods: Can be warehoused for up to 3 years (subject to extension)
• Goods must be cleared via ex-bond BoE before the warehousing period expires

Stage 4 — Assessment Finality and Re-Opening

Once customs issues the "Out of Charge" order, the assessment is considered final — but not absolutely. Customs can re-open assessment in specific circumstances:

• Normal fraud/misdeclaration: Up to 5 years from the relevant date for cases involving fraud, collusion, or wilful misstatement
• Audit findings: CBIC audit teams can flag issues up to 2 years after clearance in normal cases
• Section 28 notices: Demand notices must be issued within the above limitation periods

Stage 5 — Refund Claim Validity

If you overpaid duty (due to classification error, valuation excess, or notification exemption not applied), you can claim a refund under Section 27 of the Customs Act. The time limit is 1 year from the date of duty payment — this is strictly enforced and courts have generally not condoned late claims without specific legal grounds.

Keeping Records for the Full Validity Period

Given that customs can audit up to 5 years after clearance, maintain the following for each BoE:

• Original BoE PDF (from ICEGATE)
• Commercial invoice, packing list, BL/AWB
• Duty payment challans
• Examination reports (if goods were examined)
• Any amendment letters and supporting documents
• Out-of-charge order copy

Frequently Asked Questions

Does a bill of entry "cancel" if duty is not paid?

Not automatically — but goods will remain in the port/warehouse and accumulate demurrage. After 30 days without clearance, customs may move goods to a Government Warehouse. After a further period, goods may be auctioned under Section 48 of the Customs Act.

Can I re-use a filed BoE for a second shipment of the same goods?

No. Each bill of entry is specific to one shipment, one consignment, and one Bill of Lading/AWB. A new BoE must be filed for every import shipment.

How long should I keep my BoE records for GST purposes?

The CGST Act requires retention of all GST-related records (including import BoEs supporting ITC claims) for 72 months (6 years) from the due date of the annual return for that year.

Related: Warehoused bill of entry · Ex-bond bill of entry · Track BoE status · Amend a filed BoE · BoE number format & lookup