4 Points
Posted on 30 June 2026
Bill of entry corrections in India depend on which stage the BoE is at when you discover the error.
Before customs assessment, your CHA can file a correction request directly on ICEGATE. This is the easiest stage to fix errors like HS code, value, quantity, or importer details before the assessment order is passed.
After assessment but before out-of-charge, a written amendment request must be submitted to the concerned customs officer with supporting documents justifying the correction.
After out-of-charge, this falls under Section 149 of the Customs Act. You need to apply for amendment with documentary evidence that the correct information existed at the time of filing. Customs may levy differential duty plus interest if the error caused underpayment.
Common corrections importers face:
- Wrong HS code — most serious as it affects duty rate
- Incorrect CIF value — triggers valuation query
- Importer name or IEC mismatch
- Wrong port code
- Quantity or unit of measurement errors
Never try to adjust errors in the next shipment's BoE. Each BoE must be independently accurate for GST ITC and customs audit purposes.
For a step-by-step amendment guide including the full Section 149 process, visit billofentry.com/bill-of-entry-amendment