A Bill of Entry (BoE) is a mandatory customs document filed by importers or their authorised customs brokers to clear imported goods into India. Filed under Section 46 of the Customs Act, 1962, it allows customs to assess duties, track shipments and approve goods for release.
Importers can check the BoE status online on the ICEGATE portal using the port code, BoE number and date. Some BoE details are also available on the Goods and Services Tax (GST) portal for tax reporting and Input Tax Credit (ITC) purposes.
Types of bill of entry
BoE is broadly classified into three types based on the purpose and mode of clearance:
- BoE for home consumption (white form)
BoE for Home Consumption is filed when imported goods are meant to be cleared immediately for use, sale or consumption in India. After the importer submits this document and pays the applicable customs duties and taxes, customs officials assess the shipment. Once verified, the goods receive “Out of Charge” (OOC) status, which means they can be released from the port and enter the domestic market.
- BoE for warehousing (yellow form)
A BoE for Warehousing is filed when an importer wants to store imported goods in a bonded warehouse instead of clearing them immediately. In this case, the goods remain under customs control and the importer can delay paying duty until the goods are actually required.
- Ex-bond BoE (green form)
An Ex-bond BoE is used when goods previously stored in a bonded warehouse are now being cleared for home consumption. The importer pays the required customs duties and taxes, after which customs grants clearance for the goods to leave the warehouse.
How to check Bill of Entry status online
You can check the status of your BoE online through either the ICEGATE portal or the GST portal.
Viewing status on the ICEGATE portal
Follow these steps to view your BoE status on ICEGATE:
- Visit the official ICEGATE website.
- From the homepage, go to the Services section and select the Document Status / BoE Tracking option.
- Select the BoE option to open the tracking page.
- Enter the required details: Port code, BoE number, BoE date and captcha code.
- Submit the information to view the current BoE status and related details.
Checking BoE details on the GST portal
You can also track your BoE through the GST portal:
- Log in to your GST account.
- Go to the Services section and select User Services.
- Choose the Search BoE option to open the search page.
- Enter the required details: Port code, BoE number, BoE date and reference date.
- Click Search to view BoE details fetched from the ICEGATE system.
Bill of Entry statuses explained
These common BoE statuses help importers track the progress of their shipment during the customs clearance process:
- Filed / Submitted: The BoE has been electronically filed with customs through the ICEGATE system.
- Appraised / Assessed: Customs officials have reviewed the documents and assessed the applicable duties and taxes.
- Duty Paid: The importer has paid the assessed customs duty, interest or any applicable charges.
- Examination: The shipment is undergoing physical inspection or X-ray scanning by customs authorities.
- Out of Charge (OOC): Customs has granted final clearance, allowing the goods to be released from the port, customs station or warehouse.
- Sent Back: Customs authorities have found errors or missing information in the filing and returned the BoE for correction and resubmission.
Common Bill of Entry Statuses and What to Do Next
Some BoE statuses may require action from the importer to move the clearance process forward.
- If the status is “Query Raised”: Check the query details on the ICEGATE portal, correct the required information and resubmit the BoE.
- Assessed but not Duty Paid: Pay the assessed customs duty to continue the clearance process.
- Out of Charge: The goods have been cleared by customs and can be collected or moved out of the customs area.
How to download a BOE from ICEGATE
You can use the ICEGATE portal to view and download your BoE once it has been filed and processed. Follow these steps:
- Visit the official ICEGATE website (www.icegate.gov.in).
- Log in to your ICEGATE account using your registered credentials. If you do not have an account, register first.
- Navigate to the Services section on the dashboard.
- Open the BoE / Document Query or Download option.
- Enter the required details, including the port code, BoE number and BoE date.
- Submit the information to view the available records.
- Locate the required BoE and download the document in PDF format.
After downloading, open the file and review the details to ensure they are correct, including the importer information, duty assessment and clearance status.
Conclusion
Under Section 48 of the Customs Act, 1962, imported goods should generally be cleared within 30 days of unloading at the customs station. If they remain uncleared beyond this period, customs authorities may dispose of them, including through auction, after issuing the required notice.
Additionally, under Section 46 of the Customs Act, 1962, the BoE must generally be filed by the end of the next day after the arrival of goods at the customs station. Advance filing is also permitted before the arrival of goods.
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