An ex-bond bill of entry withdraws goods previously stored under a warehousing BoE; duty and IGST are paid on the quantity cleared, and bond balances must match customs records.
What is ex-bond?
Ex-bond clears goods from a bonded warehouse to home consumption (or other permitted disposal). Duty and IGST apply to the quantity withdrawn on this BoE.
Link to warehousing BoE
ICEGATE links ex-bond to the original warehousing BoE. Partial withdrawals are common—each ex-bond line must not exceed bond balance.
Filing tips
Prepare invoice for domestic buyer if applicable, updated packing list for withdrawn cartons, and confirm warehouse operator gate pass aligns with customs approval.
India bill of entry guides
Explore the full India cluster — all pages editable in Admin → Guide Pages.
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.