Advocate
5974 Points
Joined November 2014
There are three types of bills of entry procedures in India. In other words we can say – there are three types of import in India from customs point of view.
Bill of entry for home consumption:
This bill of entry is in white color, before introduction of electronic media of filing. Manual bill of entry is filed, where in no electronic data interchange is available to file bill of entry electronically. Importer files bill of entry for home consumption where in he wants to clear the goods on payment of duty or free duty goods to remove the cargo to his premises immediately. As per customs department section 46 of the customs Act 1962 describes in detail about the procedures and formalities.
Warehousing Bill of Entry:
Warehousing bill of entry is also called Into Bond Bill of Entry. This is in buff color before introduction of EDI filing, if filed manually where in no electronic filing available. As per section 46 and section 60 of Indian Customs Act describes in detail about this type of filing. If an importer does not want to pay duty on his goods immediately up on arrival of goods at port, he keeps his goods in a customs bonded ware house by following formalities under such provisions and files Into bond bill of entry. He pays duty and take the quantity of goods as and when he requires
Ex-bond Bill of Entry:
The ex-bond bill of entry is filed to take the goods for home consumption by importer as and when he requires from the bonded warehouse explained above. The ex-bond bill of entry is in green color before if filed manually where in no EDI facility is available. The details of this types of procedures are mentioned in section 68 of Indian Customs Act.
I hope, I have explained various types of imports as per Indian customs point of view.
More information:
/experts/what-s-the-meaning-of-good-cleared-for-home-consumption-1653064.asp