Bill of Entry

Customs

The primary import document filed by an importer with Indian customs at the port of import.

Sources

1. Central Board of Indirect Taxes and Customs — The Customs Act, 1962 (as amended to 30 March 2022) taxinformation.cbic.gov.in accessed 23 September 2026

Section 46 makes the bill of entry the act by which an importer formally declares goods. “The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting electronically on the customs automated system to the proper officer a bill of entry for home consumption or warehousing in such form and manner as may be prescribed.” Three things are settled by that sentence. Electronic filing is the rule, with a paper route only where the Principal Commissioner or Commissioner allows it because electronic entry “is not feasible”. There are two kinds of bill of entry, for home consumption and for warehousing, and choosing between them decides when duty falls due. And goods in transit or transhipment are outside section 46 entirely — they move under a bill of transhipment instead. An importer who cannot supply full particulars may declare that, and the officer may permit examination of the goods before entry.

Primary legislation, and only that. The text quoted above is the Customs Act, 1962 as published by CBIC and amended to 30 March 2022. The Act repeatedly leaves the operating detail to rules, regulations and notifications — forms, rates, qualifications, time limits — so the statute tells you what is required and the subordinate instrument tells you how. Check the current rules and any later amendment before relying on a procedure, and remember that a figure or a rate in a notification changes far more often than the section that authorises it.

Related terms

• Advance Authorisation
• Anti-Dumping Duty
• ATA Carnet
• Authorised Economic Operator
• Binding Tariff Information
• Common External Tariff

From the AJG lexicon archive (July 2026).