Bill of Entry (BOE)
A Bill of Entry (BOE) is the import declaration filed through ICEGATE for goods imported into India. It declares the tariff classification, assessable value and origin, and is the basis on which Basic Customs Duty (BCD), IGST and any cess are assessed and paid before the goods are released.
There are three main types: a Home Consumption Bill of Entry (goods cleared for immediate use, duty paid now), a Warehouse (Into-Bond) Bill of Entry (goods entered into a customs bonded warehouse, duty deferred), and an Ex-Bond Bill of Entry (goods later cleared from the warehouse). Clearance is completed when Customs grants Out of Charge (OOC).
The Bill of Entry is where an importer's duty and IGST are determined — and where compliance risk sits. The classification and valuation declared on it decide exactly what is paid, and mistakes surface in customs audits and demands years later. Accurate, well-documented BOE filing is core to a clean import operation in India.
What are the types of Bill of Entry?
Home Consumption (duty paid, goods cleared now), Warehouse / Into-Bond (goods bonded, duty deferred), and Ex-Bond (bonded goods later cleared).
What is Out of Charge?
The customs order releasing imported goods once duties are paid and checks are complete — the import equivalent of a Let Export Order.