Avail 20% discount on updated CA lectures for Dec 21 .Use Code RESULT20 !! Call : 088803-20003


Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More


GAUTAM SHARMA (Audit Assistant)     09 December 2013

Bill of lading is a proof that you are the owner of Goods.

Bill of Entry is made for clearing the goods from custom station(sec.46)


NOUFAL (ACCOUNTANT)     09 December 2013

Bill of Lading is document prepared by Liner Party ( Shipping Line) for the purpose of the Shipment of the items. It shows the Consigner and Consignee and their Address, Port of Loading and Unloarding, Item Name, Quantity, Weight, CBM, Frieght Details (sometimes) and Details of Contianer No and seal and Voyege in Vessal. By the Bill of Lading Number we can Track the contianer or our Shipment.

But The Bill of Entry is a document prepared by the customs Department showing the items are billed or imported and its classification are done for the purpose of Duty assessement. The bill of entry prepared on the basis of Bill of Lading, Commercial Invoice, Packing List, IEC code, IGM, Vat registration Certificate, and Pan Card etc.. The bill of Entry is prepared by on the basis of importer or CHA declaration regarding the shipped or importing goods.

2 Like
Vijay N. Chavda

Vijay N. Chavda (Accountant Admin and Sales Coordinator)     10 December 2013

thanks for sharing ideas on import export documents


GONJI JANARDHAN (F&A EXECUTIVE)     10 November 2014

i need format of bill of entry and bill of lading ...pls share it .....

Surendra reddy

Surendra reddy (Student CA Final)     11 May 2016

Search in google images for both Bill of entry and Bill of lading

chandra sekar

chandra sekar (Manager-Accounts)     31 May 2016

Bill of lading is a document ,nothing but proof for goods having been loaded either thro sea or air.

Bill of entry is nothing but an authenticated document, wherein either import or export , being issued by customs authorities, during clearance of goods.

Jyotsna Sawant

Jyotsna Sawant (CA )     24 September 2016

Bill of lading and bill of entry should be with bills of import purchases?????


guna (Student CMA)     06 February 2018



CS M Pota

CS M Pota (Company Secreatary)     17 February 2018

Dear Guna


Bill of Lading and Bill of Entry both are seperate documents.You can not find Bill of Entry in the Bill of Lading.Bill of lading is prepared when the cargo is loaded onto the ship for export ie the Bill of lading is prepared in the Country of the Exporter/Consignee.Bill of lading is a Document of Titile of the goods mentioned therein,it is preapared for export of goods.

Whereas the Bill of Entry is a document which is required to be filed with  the Customs authority at the dicharge port or at the port of delivery if the port of discharge and delivery both are different.So the Bill of Entry is prepared in the country of Importer/Consignee showing the requisite details of the goods imported.the Customs authorities will assess the bill of entry and contified the import duty payble by the importer.

The bill of Entry is prepared by the Customs House Agent (CHA) on the Central Covernemt website if the Bill of Entry is to be filied electronically otherwise ot will be prepared by CHA manually.


Monu Prajapati

Monu Prajapati   07 February 2020

Bill of lading is document to acknowledge the receipt of goods basically it is given to shipper by carrier. clearly it shows the ownership of person.

Bill of entry is permission or authority issued by custom department at port or where goods are landed so clearly it is a authority/ permission for goods transmission towards inside or outside the territory .

Ayushi Arora

Ayushi Arora   27 February 2021

Bill of lading is proof that you are the owner of Goods.

Bill of Entry is made for clearing the goods from the customs station. (sec. 46)


CS M Pota

CS M Pota (Company Secreatary)     27 February 2021

In Bill of lading name and address of the shipper,consignee and notify party are written.Please take note that in the bill of lading it is not written that who is the owner of the goods mentioned therein.The Consignee written in the Bill of lading is a receiver of the goods and the shipping line makes delivery of the goods mentioned in the Bill of lading to the consignee who name and address are mentined in the Bill of lading.If you have original Bill of lading and your name is written as consignees in the Bill of lading then you are entited to have delivery of the goods as receiver but you are note the owner of the goods of the Bill of Lading.

Leave a reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Related Threads

Start a New Discussion

Popular Discussion

view more »

Subscribe to the latest topics :
Search Forum:

Trending Tags