Person In charge Delivers Import Manifest

Before entry of goods into India, Person in charge to deliver electronically import manifest to proper officer.

Import Manifest contains details of goods to be imported.


Landing of Vessel/Aircraft

This is allowed only at customs airport/port unless otherwise permitted by CBEC


Grant of Entry Inwards

Proper officer who receives Import Manifest grants entry inwards to vessel/aircraft. Only then goods are allowed to be imported.


Unloading of Goods

It is allowed only if

  • Goods are mentioned in Import Manifest/Import Report.
  • Entry inwards is granted.
  • Unloading is at approved places under supervision of proper officer
  • Unloading allowed only during working hours and not during Saturday/Sunday


Duty of Custodian of Goods

Goods unloaded will be in custody of custodian

Custodian is approved by Commissioner of Customs.

He is responsible to take care of goods and ensure they are not pilfered (stolen). If pilfered, he will be liable to pay duty (from his salary)


Filing of Bill of  Entry

Importer of goods files Bill of entry electronically for clearance of goods

Types of Bill of entries

In Case of

Type of Bill of Entry

Import of Goods into India


Bill of entry for Home Consumption

Import of Goods into India

At a later date


(Goods are stored in warehouse. Later on goods are cleared on payment of duty)

Into Bond Bill of entry for Warehousing

for storage of goods in warehouse



Ex- Bond Bill of entry

(for removal of goods from factory)





Timing of Bill of Entry

It can be filed anytime after delivery of import manifest.

However, bill of entry can also be filed first before such Import manifest/import report .However goods should reach India within 30 days from such date.



The importer shall self assess and pay duty considering

Rate of duty


Exchange rate

In case of warehousing, duty is paid at the time of final clearance and not at the time of warehousing.


Clearance of Goods

Goods have to be cleared within 30 days of their unloading. This clearance may be either for home consumption or for warehousing.

Clearance is allowed only if proper officer is satisfied that

Goods are not prohibited goods


Duty has been paid on such goods

After satisfying, proper officer shall make order for clearance of goods for home consumption.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.