Bill of Entry Forms explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Five short regulations deal with the forms and timing of import entries and the refund application: the Bill of Entry (Forms) Regulations, 1976, the Uncleared Goods (Bill of Entry) Regulations, 1972, the ATA Carnet (Form of Bill of Entry and Shipping Bill) Regulations, 1990, the Import of Gold and Silver by Passengers (Form of Bill of Entry) Regulations, 1994 and the Customs Refund Application (Form) Regulations, 1995. The forms themselves are not reproduced here; the regulations are described by what they say.
The bill of entry for home consumption, warehousing or ex-bond clearance is in Form I, II or III, and must be presented before the end of the next day after the vessel, aircraft or vehicle arrives (excluding holidays), failing which charges of rupees five thousand per day for three days and rupees ten thousand per day after that may apply unless waived. An auction bill of entry is prepared by the custodian, an ATA carnet has its own forms, gold and silver from a bonded warehouse for a passenger has its own form, and a refund application is filed in duplicate and acknowledged or returned within ten working days.
Position of the text: as amended up to the CBIC text updated 31 March 2017 for the Bill of Entry (Forms) Regulations, 1976 (Notification No. 27/2017-Customs (N.T.) inserted regulation 4); as published for the other four sets (1972, 1990, 1994 and the CBIC text of 11 May 1999 for the 1995 regulations); no later amendment found up to 3 October 2026. Later notifications should be checked.
The electronic bill of entry is dealt with in our article on the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018; the shipping bill counterpart forms are in our article on the Shipping Bill and Bill of Export (Forms) Regulations, 2017. The Act's provisions are in section 46, sections 48 and 49 and section 27. Importers who want help with import entries can use our IEC registration service for the registration side of trade.
The five regulations in turn
Bill of Entry (Forms) Regulations, 1976
Regulations 1 to 3. The regulations were made by Notification No. 396-Cus. dated 1 August 1976 under section 157 read with section 46, in supersession of the Bill of Entry (Forms) Regulations, 1971. A footnote records that they were superseded in 1988 and restored in 1989. "Form" means a form appended to the regulations. The bill of entry to be presented by an importer for home consumption, for warehousing or for ex-bond clearance for home consumption is in Form I, Form II or Form III, as the case may be. The Explanation says "goods" does not include goods intended for transit or transhipment.
Regulation 4: time and charges (inserted in 2017).
| Sub-regulation | Rule |
|---|---|
| 4(1) | The importer, or a person authorised by him who has a valid licence under the Customs Broker Licensing Regulations, 2013 (as the regulation names them), presents the bill of entry before the end of the next day following the day (excluding holidays) on which the aircraft, vessel or vehicle arrives at the customs station where the goods are to be cleared for home consumption or warehousing |
| 4(2) | If the bill of entry is not presented in time and the proper officer is satisfied there was no sufficient cause for the delay, the importer pays charges for late presentation at rupees five thousand per day for the initial three days of default and rupees ten thousand per day for each day of default thereafter |
| Proviso to 4(2) | Where the proper officer is satisfied with the reasons for the delay, he may waive the charges referred to in the second proviso to section 46(3) of the Act |
| 4(3) | No charges are payable where the entry inwards or arrival of cargo took place before the date on which the Finance Bill, 2017 received the assent of the President |
The amounts are as printed. Regulation 4(1) refers to the Customs Broker Licensing Regulations, 2013, while the licensing regulations now in force are the Customs Brokers Licensing Regulations, 2018 (see our article on regulations 1 to 4 of those regulations). The 1976 text has not been updated for the name.
Uncleared Goods (Bill of Entry) Regulations, 1972
Regulation 2: a person having custody of goods not cleared for home consumption within the period specified in section 48 prepares a bill of entry, in the form appended, of such goods to be sold in auction under section 48. Regulation 3: that bill of entry is deemed to be the bill of entry under section 46(1) and is presented to the proper officer. The proviso says it is not deemed to be the bill of entry for goods not actually sold at the auction and actually delivered to the buyer. The custodian therefore files the entry, and it takes effect only for goods that are sold and delivered.
ATA Carnet (Form of Bill of Entry and Shipping Bill) Regulations, 1990
Made by Notification No. 14/90-Cus. (N.T.) dated 6 April 1990 under section 157 read with sections 46 and 50, and in force from 1 May 1990. "ATA Carnet" means a carnet issued under the Customs Convention on ATA Carnets by an issuing authority affiliated to the International Bureau of Chamber of Commerce and underwritten in India by the Federation of Indian Chamber of Commerce and Industry. Regulation 3 says the bill of entry or shipping bill to be presented by an importer or exporter of goods covered by the carnet is in the forms annexed to the regulations. The form content is not set out in the text consulted.
Import of Gold and Silver by Passengers (Form of Bill of Entry) Regulations, 1994
Made by Notification No. 49/94-Cus. (N.T.) dated 30 September 1994 under section 157 read with section 46, and in force from 1 November 1994. Regulation 2: the bill of entry to be presented for ex-bond clearance for home consumption of gold or silver from a customs bonded warehouse by a passenger coming into India is in the form appended to the regulations. The regulation concerns the form only; it prints no quantity, duty or condition.
Customs Refund Application (Form) Regulations, 1995
Made by Notification No. 34/95-Cus. (N.T.) dated 26 May 1995 under section 157(1) read with section 157(2)(aa), in supersession of the Customs Application (Form) Regulations, 1991, and in force from publication. Regulation 2 provides:
- Where and how (2(1)). The application for refund is made in the prescribed Form, in duplicate, to the Assistant or Deputy Commissioner of Customs having jurisdiction over the customs port, airport, land customs station or warehouse where the duty was paid.
- Complete applications (2(2)). The proper officer scrutinises it for completeness; if complete, the applicant is issued an acknowledgement in the prescribed Form within ten working days of receipt.
- Incomplete applications (2(3)). The proper officer returns it within ten working days of receipt, pointing out the deficiencies; the applicant may resubmit after making good.
- Explanation. For the purposes of interest under section 27A, the application is deemed received on the date on which a complete application, as acknowledged by the proper officer, has been made.
| Step | Time as printed |
|---|---|
| Acknowledgement of a complete application | Within ten working days of receipt |
| Return of an incomplete application | Within ten working days of receipt |
| Date of receipt for interest | Date of the complete, acknowledged application |
For refund grounds and the claim process, see our post on customs refund: grounds and claim process and the Act's rule on interest on delayed refunds.
A worked example
Quick Trade Imports Ltd's vessel carrying its cargo arrives on a Tuesday. The bill of entry is due before the end of Wednesday. It is presented on the following Monday, five days late, and the proper officer finds no sufficient cause. The charges would be rupees five thousand for each of the first three days and rupees ten thousand for each of the next two days, unless the officer waives them for good reasons. Separately, Quick Trade files a refund application in duplicate with the Assistant Commissioner at the port where it paid duty. The acknowledgement arrives on the eighth working day, so for section 27A interest the date of receipt is the date of that complete application.
Need help with import entries and registrations?
If you are starting out as an importer and need the IEC and the filing set-up in place before your first bill of entry, our IEC registration team can help.
Key takeaways
- The bill of entry for home consumption, warehousing or ex-bond clearance is in Form I, II or III, and is due before the end of the next day after arrival, excluding holidays.
- Late presentation without sufficient cause attracts charges of rupees five thousand a day for three days and rupees ten thousand a day after that, which the officer may waive.
- Custodians prepare the bill of entry for auction goods; it counts only if the goods are sold and delivered.
- ATA carnet and passenger gold and silver ex-bond clearance each have their own forms.
- A refund application is filed in duplicate and acknowledged or returned within ten working days; interest runs from the complete, acknowledged application.
Read next
- Regulations 1-8 of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
- Shipping Bill and Bill of Export (Forms) Regulations, 2017 and three related regulations
- Customs refund: grounds and claim process
- Section 46 of the Customs Act, 1962: bill of entry and entry of goods on importation
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.