Who can file bill of entry for customs clearance

Hi Krishna

Did you get the solution?? i am having same doubt, whether 3rd person can clear goods by filing bill of entry and paying customs duty.
if you have information pls share

Hi

Since import documents usually include Seller (foriegn party) and Buyer (indian party) all documents have both of them mention which are to be examined by custom officers, if the goods are to be sold to 3rd party there are two ways to do that

1) High Seas sale/ Agreement

2) Sale after clearence

Incase of HSS agreemnt has to be done before arrival of goods in india if goods are already arrived goods can be sold to 3rd party after clearence and payment of local tax like VAT/CST/GST etc

in your case HSS seems compulsory

Regards

Divyesh

Thanks for your valuable additions.

In India, a bill of entry can be filed by three parties:

1. The importer directly — if they have an active IEC 
(Importer Exporter Code) and are registered on ICEGATE 
with direct filing access. This is rare for small importers 
as it requires technical knowledge of the customs EDI system.

2. A licensed Customs House Agent (CHA) — the most common 
route. CHAs are licensed under the Customs Broker Licensing 
Regulations (CBLR) 2018 by CBIC. The importer gives a Power 
of Attorney to the CHA, who files on their behalf on ICEGATE.

3. An authorised employee of the importer — in some cases, 
large companies with in-house customs teams file directly 
using their own ICEGATE credentials.

Practically speaking, 95% of importers use a CHA because:
- ICEGATE filing requires technical training
- CHAs understand HS classification, duty exemptions, and 
  how to handle queries from customs officers
- Any errors on the BoE are the CHA's liability if they 
  filed it

Important: The IEC must be in the importer's name regardless 
of who files. A CHA cannot file using their own IEC for 
someone else's shipment.

For a full breakdown of the bill of entry filing process 
including documents required and ICEGATE steps, you can 
refer to billofentry.com — we've covered the end-to-end 
process in detail.