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Filing of Bill of entry

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Can Bill of entry filled without bill of lading?

Replies (8)

RESPECTED MADAM,

A bill of lading is a type of document that is used to acknowledge the receipt of a shipment of goods. A transportation company or carrier issues this document to a shipper. In addition to acknowledging the receipt of goods, a bill of lading indicates the particular vessel on which the goods have been placed, their intended destination, and the terms for transporting the shipment to its final destination.

 

A Bill of Entry also known as Shipment Bill is a statement of the nature and value of goods to be imported or exported, prepared by the shipper and presented to a customhouse. The importer clearing the goods for domestic consumption has to file bill of entry in four copies; original and duplicate are meant for customs, third copy for the importer and the fourth copy is meant for the bank for making remittances.
If the goods are cleared through the EDI system, no formal Bill of Entry is filed as it is generated in the computer system, but the importer is required to file a cargo declaration having prescribed particulars required for processing of the entry for customs clearance.

In the non-EDI system along with the bill of entry filed by the importer or his representative the following documents are also generally required:-

o       Signed invoice

o       Packing list

o       Bill of Lading or Delivery Order/Airway Bill

o       GATT declaration form duly filled in

o       Importers/ CHA’s declaration

o       License wherever necessary

o       Letter of Credit/Bank Draft/wherever necessary

o       Insurance document

o       Import license

o       Industrial License, if required

o       Test report in case of chemicals

o       Adhoc exemption order

o       DEEC Book/DEPB in original

o       Catalogue, Technical write up, Literature in case of machineries, spares or chemicals as may be applicable

o       Separately split up value of spares, components machineries

o       Certificate of Origin, if preferential rate of duty is claimed

o       No Commission declaration

thanks for such useful information but according to sec 46 of Custom Act -      Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.

So if we are presenting BOE before the delivery then how can we file also bill of lading?

please noted that Bill of entry can normally be filed to clear the goods after the Import General Manifest (IGM) is presented to the Customs Officers by the Steamer Agents / Airlines, as the case may be.  In exceptional cases the customs authorities may note the Bill of entry before the Manifest is filed.

IS THERE ANY FORMAT FOE BILL OF ENTRY

  • Bill of Entry for Home Consumption
  • Bill of Entry for Warehousing
  • Bill of Entry for Ex-bond Clearance for Home consumption
  • EDI

Can I avail CENVAT credit through Bill of Entry

 

read link:

/forum/documents-for-availing-cenvat-credit-some-issues-116631.asp

how many copies of bill of entry is to be kept by importer while importing the goods.?

..please explain the copies..?


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