Entry of Goods on Importation (Section.

46)
1. Presentation of bill of entry: The importer of any goods, other than goods intended
for transit or transshipment, make an entry by presenting to the proper officer a bill of
entry for home consumption or warehousing in the prescribed form.
2. Non disclosure of full information: If the importer is unable to furnish all the
particulars of the goods, the proper officer may permit him, previous to the entry
thereof:
(a) To examine the goods in the presence of an officer of customs, or
(b) To deposit the goods in the public ware house.
3. Bill of entry to include all the goods: A bill of entry shall include all the goods
mentioned in the bill of loading or other receipt given by the carrier to the consignor.
4. Formalities to be complied with Bill of Entry: There are three kinds of Bill of
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.