Bill Of Entry

Presented by- Deepak Mundada (12)

Kaustav Ghosh (17)
Mandar Shivanikar (22)
 Introduction

 For clearance of imported goods, a document known as Bill

Of Entry is required to be filed under section 46 of the
custom act,1962

 The format of form Bill Of Entry is issued by the Central Board

Of Excise & Customs

 The B.O.E. is filed by Importer or C.H.A.

Contd..
 Use—Examined by the custom authorities for its
accuracy, conformity, and assessment with the tariff
and regulations

 Date of presentation of BOE is important, for

deciding the rate of duties applicable and calculation
of the same
Types of B.O.E.
 B.O.E. for home consumption (White B.O.E.)
This form is used when imported goods are to be
cleared on payment of full duty
 B.O.E. for warehousing (Yellow B.O.E.)
If imported goods are not required immediately,
goods are transferred in warehouse without payment
of duty. It is also called as “Into bond B.O.E.”
 B.O.E. for Ex-Bond clearance (Green B.O.E.)
This is used for clearance from warehouse on
payment of duty.
Particulars to be declared in B/E

 Steamer’s name/Flight No.

 Importer’s name & address
 C.H.A.’s name & address
 I.G.M. No. & date
 Port of shipment,
 No. of packages
 Marks & No.
 Gross wt. & Net wt.
 Full description of goods
 Assessable Value
 Code no. (port code, importer code,CHA code)
 Additional duties if any
Additional Documents required…
 Invoice
 Certificate of origin
 Packing list
 Insurance policy
 Bill of lading or delivery order
 Importer license
Copies of B.O.E.

 Original & Duplicate (Customs)

 3rd copy (Importer)
 4th Copy (Bank for making remittances)
 5th copy (Port trust)
 6th copy (C.H.A.)
Noting of BOE…
 “Noting” really means taking on record by the
customs officer

 BOE, submitted by importer or CHA and IGM are

cross checked and tallied

 If tallied noting is done, if not returned for

clarifications
 if filed through EDI System

 No formal BOE is filed

 Its generated on the system

 Importer is required to file cargo declaration in electronic format

to service centre

 BOE number generated by the system

 Original documents are to be submitted only at the time of

examination
Prior processing of BOE.

 For faster clearance of the goods, provision has

been made, to allow filling of BOE, prior to arrival of
goods

 The importer has to declare that the vessel is due to

come in 30 days, and they have to present BOE for
final noting as soon as IGM is filed

 Importer has to file 5 copies ,the 5th copy is called

“Advance Noting Copy”
THANK YOU