Bill of Entry

BOE stands for Bill of Entry ⚪It is a mandatory customs document filed by an importer or customs broker when goods arrive in India from a foreign country. 🔹 What is the purpose of BOE? The Bill of Entry is filed to: *Declare imported goods to Customs *Assess and pay customs duty *Get clearance of cargo from customs Without BOE, imported goods cannot be cleared from the port/ICD/CFS. 🔹 Who files the BOE? *Importer *Authorized Customs Broker (CHA) It is filed electronically on the ICEGATE portal. 🔹 When is BOE filed? *After IGM (Import General Manifest) is filed by the shipping line *Before delivery of cargo 🔹 Key details mentioned in BOE: *Importer & exporter details *Invoice number & date *HS code (Customs Tariff Heading) *Description & value of goods *Country of origin *Duty applicable (BCD, IGST, etc.) *Port of discharge 🔹 Simple Import Process Flow Arrival of Vessel → IGM Filed → BOE Filed → Duty Assessment → Duty Payment → Customs Clearance → Cargo Delivery Bill of Entry (BOE) is a legal customs document filed by an importer for declaring imported goods, assessment of duty, and clearance of cargo in international trade.📦📜