Bill of Entry — From ICEGATE Filing to Out-of-Charge

Bill of Entry (BoE) is the legal declaration of imported goods. Without it, nothing clears. India has digitised the entire flow on ICEGATE — but the process still has six distinct stages where things can go wrong.

The six stages of BoE processing

1. Document preparation & e-Sanchit upload

e-Sanchit is CBIC's e-document platform. Every supporting document — commercial invoice, packing list, bill of lading, IEC, CAROTAR Form I, BIS R-number proof, etc. — uploads here and gets a unique IRN (Import Reference Number) that links to the BoE.

2. BoE filing on ICEGATE

Filed under one of four types: Home (immediate clearance), Bond (warehouse), Warehouse, or Ex-Bond. Wrong type filing triggers re-filing — costing 24+ hours.

3. RMS — Risk Management System channel

System-driven risk scoring assigns the BoE to one of three channels:

• Green — facilitated, no examination, system-assessed. Out-of-charge typically same-day.
• Yellow — assessing officer review, no physical examination. Add 24–48 hours.
• Red — physical examination required. Add 2–5 days depending on examination scheduling and findings.

4. Assessment & queries

If yellow or red, the assessing officer may issue queries — about classification, valuation, origin or PGA compliance. Queries are answered through ICEGATE within 7 working days; failure to respond converts to a deemed clearance hold.

5. Duty payment

Computed duty (BCD + SWS + IGST + any AIDC/ADD/cess) paid via ICEGATE-linked banking. Payment confirmation triggers the next step.

6. Out-of-charge & gate-out

Customs issues out-of-charge order. Cargo gates out from the bonded yard. Last-mile begins.

How long does it really take?

The four most common BoE filing errors

1. Wrong BoE type (Home filed when goods belong in Bond, or vice versa)
2. HS code mismatch with the supporting documents
3. Valuation declared without 1% landing charge — assessing officer flags
4. e-Sanchit IRN not linked to BoE — system rejects