How to File a Bill of Entry

To file a bill of entry, align commercial invoice and transport data, appoint a broker if required, submit the electronic declaration in the national customs system, pay assessed duties, pass examination if selected, and obtain out-of-charge.

Last updated: June 4, 2026

Whether you import into India, Bangladesh, the UAE, UK, or USA, the bill of entry filing process follows the same logical steps: prepare trade documents, classify goods, choose procedure, submit electronically, pay duty, pass examination, and obtain release. This universal guide gives importers and logistics teams a checklist before country-specific rules in our India and Bangladesh guides.

Step 1 — Prepare commercial and transport documents

Collect signed commercial invoice, packing list, bill of lading or airway bill, insurance, and any licenses. Reconcile quantities and weights across documents before sending to your broker.

Step 2 — Classify products under HS

Assign HS codes at the required digit level. Use customs rulings, tariff databases, or broker advice. Document technical specs for ambiguous items.

Step 3 — Choose bill of entry type

Select home consumption, warehousing, ex-bond, or applicable special procedure. See types of bill of entry.

Step 4 — Confirm registrations

Ensure importer IEC/IRC, tax IDs, and broker authorization are active. India: ICEGATE guide. Bangladesh: NBR guide.

Step 5 — Submit electronic declaration

Broker files in national EDI. Verify draft values before submission. Respond to queries within port free time.

Step 6 — Pay assessed duty and taxes

Use authorized payment channels. For warehousing, pay on ex-bond instead of initial clearance as applicable.

Step 7 — Examination and sampling

If selected, attend examination with CHA. Provide samples only under customs control.

Step 8 — Obtain release / out-of-charge

Collect customs release, then port delivery order. Track status per bill of entry status.

Step 9 — Retain records

Archive BoE, invoice, BL, payment proofs, and correspondence for audit periods defined locally.

Use a consistent format before filing

Draft using bill of entry format templates to reduce transcription errors when the broker copies data into ASYCUDA or ICEGATE.