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All about Bill of Entry (BOE)

What is Bill of entry and when it shall be filed?

The acronym of Bill of Entry is BOE which is a document that is legally that is acceptable in the eyes of law. BOE is filed by exporters or importers on or before the arrival of the shipment of the imported goods. BOE plays a major role in the clearance of the shipment as it has to be submitted to the Customs department. BOE shall be raised for both household consumption goods and bond clearance.

Who needs to issue Bill of Entry?

The following person needs to issue BOE

  1. Importers
  2. Exporters

Customs Clearance Procedure

The authorized officer will examine the shipment after the Bill of Entry (BOE) is furnished. Afterwards, for clearing the shipment from customs the importer or exporter has to pay the customs duty, IGST and CESS applicable. The importer or exporter can claim a refund of GST and CESS paid but custom duty cannot be claimed back.

Bill Of Entry (BOE) Format

As per the guidelines of the government, here is how the BOE look like under the GST regime:

Bill of Entry

Content of Bill Of Entry (BOE)

Port Code and License Number

1. IEC (Import Export Code), Customs House Agent Code and Import/exporter name and address.

2. The importers or exporters address will get auto-filled in case if the taxpayer is registered.

NOTE: In the IEC field the taxpayer needs to enter their GSTIN or provisional GSTIN. In case if the taxpayer does not have regular or provisional GSTIN, he/she can use their PAN/UIN. It shall be noted that the GST refund will be given based on this.

3. Name of the Vessel, country of origin and its code, country of consignment and is code, shipment court, landing bill date.

4. Details of goods

  • Quantity of goods
  • Goods description, serial number and unit code of goods
  • Package weight and value
  • For every class, there should be a different goods description
  • Tariff of custom consisting exemption notification and year

5. Customs duty:

  • Duty code nature
  • Landing and handling charges along with the assessable value of the goods
  • Basic customs duty applicable

6. Tax Levied

  • IGST along with code, rate and amount
  • Amount of CESS
  • Exemption notification for claiming exemption from IGST and compensation CESS
  • The total amount of duty in words and the total number of packages in words

7. Two declarations and signatures for Customs officer and importer/exporter