Import guide · Stage 9 of 10 · The Port Run
Import Customs clearance in India: the Bill of Entry run
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Cargo Cadet
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Check that the goods can come in
Some goods are free to import, some need a licence, and some are barred. Find out before you order, not at the port.
How to do it
- Find the HS code? for your goods and look up the import policy for it: Free, Restricted or Prohibited. The ITC(HS) schedule on the DGFT website carries it.
- If Restricted, get the licence or permission before the goods are shipped.
- Check approvals from other agencies if your goods need them, for example BIS, FSSAI, WPC, or drug and plant quarantine.
- Check for quality rules, and for any trade-remedy duty such as anti-dumping duty, on the goods and the country.
Documents to keep ready
- Copy of your IEC?
- Import licence or permission, if Restricted
- Agency registration or no-objection papers, if needed
- Product details that show what the goods are
What the documents must show
- Import authorisation
- Issued online through DGFT. Keep the number and validity date. It is quoted in the Bill of Entry.
- Agency approvals
- Each agency has its own certificate. Keep the certificate number and expiry. Customs checks them against the goods.
Time and cost
- Policy check: minutes.
- Licence or approvals: days to weeks, so start before you place the order.
- No Customs charge at this stage.
Where people get stuck
- Goods found to be Restricted only when they reach the port.
- Approvals that expired or were issued to another party.
- Assuming the supplier knows the Indian rules.
Pro tip: Check the policy status and any agency approval before you pay the advance. It is the cheapest hour of the whole shipment.
Fix the code and the duty
The HS code decides the duty, the approvals and sometimes whether the goods are allowed at all. Get it right once, and use it everywhere.
How to do it
- Settle the 8-digit HS code? from the tariff and the chapter notes. Our free HS Code Finder helps you shortlist it.
- Work out BCD?, Social Welfare Surcharge? and IGST on imports? on the Assessable value?.
- Check whether an exemption notification or an FTA? benefit applies, and what proof it needs.
- Make a landed cost sheet so there are no surprises at payment.
Documents to keep ready
- Catalogue, specification or datasheet of the goods
- Test report or composition, where the code depends on it
- Exemption notification number you are claiming
- Certificate of Origin? if claiming an FTA? benefit
What the documents must show
- Description on the invoice
- It must say what the goods are, the material, the use and the model. "Spares" or "parts" invites a query.
- Certificate of Origin
- In the format required by the agreement and issued by the authority named in it. A wrong format means the duty benefit can be refused.
Time and cost
- Code and duty work-out: an hour to a few days, if the goods are technical.
- Costs: BCD?, Social Welfare Surcharge?, IGST on imports? and any other duty or cess that applies to the goods.
Where people get stuck
- A wrong code because the supplier used another country's code.
- Claiming an exemption without meeting its conditions.
- Forgetting the surcharge when budgeting the duty.
Pro tip: Ask the supplier for the code they use, then check it against the Indian tariff. Do not copy it.
Collect and match the documents
Customs reads your documents against each other. If they disagree, you get a query. Fix mismatches before the ship arrives.
How to do it
- Ask the supplier for the commercial invoice, packing list and Bill of Lading? or Air Waybill?, and the Certificate of Origin? if you claim a trade-agreement benefit.
- Check that you are the consignee, with your IEC? in the address.
- Compare description, quantity, weight, value and Incoterms? term across all the documents.
- Find out whether you will get an original Bill of Lading, a sea waybill or a telex release, and how to surrender it for the delivery order.
Documents to keep ready
- Commercial invoice
- Packing list
- Bill of Lading? or Air Waybill?
- Certificate of Origin? where needed
- Insurance certificate, if the supplier insured
- Purchase order or contract, to support the value
What the documents must show
- Commercial invoice
- Seller and buyer names and addresses, your IEC, invoice number and date, full description, quantity, unit price, total, currency, Incoterms term, country of origin, payment terms. Customs expects it signed.
- Packing list
- Number and type of packages, marks, gross and net weight, dimensions, and contents of each package. It must match the invoice.
- Transport document
- Your name and address as consignee. Indian Customs generally does not accept a foreign consignee.
Time and cost
- Collection: days, mostly waiting for the supplier.
- A correction after the ship sails costs more time than one before.
- Courier charges for original documents.
Where people get stuck
- Invoice and packing list disagree on quantity or weight.
- Consignee name or IEC missing on the Bill of Lading.
- Vague descriptions copied from the supplier.
Pro tip: Send the supplier a one-page checklist of what must appear on each document before they prepare them.
Get your filing team ready
Before you file, your registrations and your Customs Broker must be in place. Missing one of them stops the whole run.
How to do it
- Check that your IEC? is active and its details are correct.
- Register on ICEGATE?. If you will file yourself, get a DSC?.
- Choose a Customs Broker?. Ask for the licence number and check the broker is active on ICEGATE.
- Give your Customs Broker a written authorisation and agree on charges.
Documents to keep ready
- IEC? certificate
- GST registration
- DSC?, if filing yourself
- Written authorisation to the Customs Broker
- Broker's licence details
What the documents must show
- Authorisation to the Customs Broker
- On your letterhead, with the Bill of Entry scope, the broker's name and licence number, the date and your signature. The broker keeps it on record.
Time and cost
- Registrations: days if you have not done them before.
- A DSC? usually takes a few days to arrive.
- Broker charges are agreed upfront, so ask for them in writing.
Where people get stuck
- An IEC whose address does not match the other papers.
- Waiting for the DSC when the ship is already in.
- A broker who is not given the documents early.
Pro tip: Do the registrations when you place the first order, not when the first ship is due.
File the Bill of Entry
This is the declaration. You state the value, the code and the duty. File it early enough to keep the clock on your side.
How to do it
- Enter the details from your documents on ICEGATE?, or give them to your broker.
- Declare the value, the HS code? and the duty. This is Self-assessment?.
- File up to 30 days before the vessel or aircraft is expected. Filing late attracts charges, so ask for the cut-off at your port.
- Check the draft carefully before you submit. After that, changes need an Amendment? with approval.
Documents to keep ready
- Invoice, packing list, Bill of Lading? or Air Waybill?
- Certificate of Origin? and exemption details, if claimed
- Licences and approvals, if any
- Broker's checklist, if one is used
What the documents must show
- Bill of Entry
- It is filed online and Customs generates the number and date. Keep the filed copy and the later print. It is the key document for duty, GST credit and accounting.
Time and cost
- Filing: an hour or two once the papers are ready.
- Early filing lets Customs assess before the ship arrives.
- Late filing attracts charges, and an amendment can add days.
Where people get stuck
- Filing on the day of arrival with no time for queries.
- Typing errors in the container or invoice details.
- Using the supplier's code without checking.
Pro tip: File as soon as the documents are final. Time before arrival is free time.
Customs decides the route
Customs' risk system decides whether your filing clears at once, gets assessed, is examined, or draws a query. Know what each looks like and how to answer.
How to do it
- The RMS? may clear the filing straight away.
- Or an officer assesses the value, the code and the duty.
- Or Customs examines the goods at the port or CFS?. Be ready with the broker.
- Reply to any query on ICEGATE? within the time given, with supporting documents.
Documents to keep ready
- Contract or purchase order and proof of payment, to support the value
- Earlier invoices for similar goods
- Technical literature to support the code
- Test report, if Customs asks for one
What the documents must show
- Reply to a query
- Short, numbered, one answer per point, with each document named and attached. Plain words. No argument, just the facts and the rule.
Time and cost
- Cleared without checks: often within hours.
- Assessment or a query: days.
- Examination or a lab test: days to weeks.
Where people get stuck
- Ignoring a query until the goods are held.
- Replies that are long and do not answer the point.
- Documents that do not support the value.
Pro tip: If a query arrives, send it to us on WhatsApp the same day. A short, well-supported reply usually clears it faster.
Pay the duty and win Out of Charge
When assessment and any examination are done, you pay. Customs then gives Out of Charge. That order is the permission for the goods to leave.
How to do it
- Pay the duty online through ICEGATE? e-payment within the time allowed. Late payment attracts interest.
- Keep the challan with the Bill of Entry.
- Wait for Out of Charge?. Check the status on ICEGATE?.
- Do not move or promise the goods before Out of Charge.
Documents to keep ready
- Duty payment challan
- Bill of Entry copy
- Out of Charge? status or print
What the documents must show
- Duty challan
- Generated on ICEGATE. It shows the Bill of Entry number, the amounts of each duty and the payment reference. Keep it for audit and for the GST credit.
Time and cost
- Payment: minutes online.
- Out of Charge: often the same day when nothing is pending.
- Interest is charged if payment is late.
Where people get stuck
- Paying after a delay and incurring interest.
- Releasing goods to the customer before Out of Charge.
- Not saving the challan.
Pro tip: Keep your bank limits ready on ICEGATE so payment is never the delay.
Take delivery before the clock bites
Out of Charge is not the finish line, the doors of your warehouse are. Charges run daily, so move the goods quickly.
How to do it
- Surrender the original Bill of Lading? or confirm the telex release, and pay the shipping line charges.
- Collect the delivery order.
- Pay port or CFS? charges and arrange the truck and the gate pass.
- Take delivery within the free days. Check the goods on receipt and note any damage in writing.
Documents to keep ready
- Delivery order
- Original Bill of Lading or telex release proof
- Port or CFS charge receipts
- Gate pass and transport papers
- Insurance policy, for any damage claim
What the documents must show
- Delivery order
- Issued by the shipping line or airline. It names the consignee and the container or package numbers.
- Damage note
- Written on the receipt at the time of delivery, with photographs. It supports an insurance claim.
Time and cost
- Delivery order: a day.
- Free days are short, so Demurrage and detention? can start quickly.
- Goods uncleared for too long can be sold by Customs.
Where people get stuck
- Waiting for the original Bill of Lading to arrive by courier.
- Truck not booked in time.
- Damage noticed after the goods leave the port.
Pro tip: Book the truck and the gate pass as soon as you file, so the day Out of Charge comes is the day the goods move.
Words used on this page
Questions people ask
Can I file before the goods arrive?
Yes. A Bill of Entry can be filed up to 30 days before the expected arrival, so the assessment can start early.
Do I have to use a Customs Broker?
Not by law. You can file yourself if you have ICEGATE? access and a DSC?. Most businesses use a Customs Broker.
What does Out of Charge mean?
It is the Customs order that lets your goods leave Customs control. See Out of Charge?.
What if the goods are held?
Find out why from the status on ICEGATE. It is usually a query, an examination or a pending payment. Send us the details on WhatsApp.
Is this legal advice?
No. It is practical guidance. Rules change, so confirm the position on the date of your shipment.
Want this done for you, from pick-up to door delivery?
Send two lines about your goods and the port, and we will tell you what applies. It is just a call and beck away.
Message us on WhatsAppCall +91 93733 11838Last checked: 11 November 2026. Based on the Customs Act, 1962 (Sections 17, 46, 47, 48), CBIC Notification 34/2021-Customs (N.T.) on Bill of Entry timelines, and the ICEGATE 2.0 carrier notice dated 2 September 2026. Rules and notifications change, so confirm the position on the date of your shipment. General guidance, not legal advice. We are consultants, not a law firm.