1.

Entry, namely:
(a) Bill of Entry for Home consumption, which is of white colour.
(b) Bill of Entry for warehousing which is in yellow colour.
(c) Bill of Entry for clearance Ex-bond which is in Green colour.
Various formalities to be complied with in connection with filing of Bill of Entry are as
under (Sec 46)
(a) Bill of entry to be accompanied with documents: Bill of Entry should be presented along
with a declaration as to the truth of its contents and basic documents like invoice, bill of
lading, letter of credit, import licence etc.
(b) Bill of entry to be presented to the import department: The Bill of Entry is first presented
to the import department for verification and there after referred to the importer.
(c) The bill of entry may be presented at any time after delivery of import manifest or import
report as the case may be.
(d) The importer while presenting bill of entry shall, at the foot thereof, make and subscribe
to a declaration as the truth of the contents of such bill of entry and shall in support of
such declaration produce to the proper officer the invoice, if any, relating to the imported
goods.
(e) Payment of duty: The original Bill of Entry is retained in the customs house after
payment of duty and other three copies are handed over to the party.
Clearance of goods for home consumption:
According to Section 47, the proper officer may make an order permitting clearance of goods for
home consumption on completion of the following formalities:
(a) Examination of goods: Examination of goods is to be done by customs examiners and
appraisers at the Docks/Air cargo complex.
(b) Goods to be “not prohibited goods”: Goods entered for home consumption shall not be
prohibited goods.
(c) Payment of import duty: The importer should have paid the import duty assessed.
(d) Permission for delivery: The proper officer may make an order permitting clearance for
hosing consumption, where he is satisfied that all formalities are complied with.

WAREHOUSING
If the imported goods are not required for use or consumption immediately after landing,
such goods are permitted to be deposited in a warehouse, without payment of duty, for
subsequent clearance for export.