Bill of Entry Electronic 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.
The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 say who may enter an import declaration on the customs system, when the bill of entry counts as filed and self-assessed, how long the importer's side must keep the papers, and what happens on default. They are eight short regulations made under the Customs Act, 1962, and every import through a computerised customs station runs through them.
This article reads the regulations as amended up to the CBIC text updated 11 May 2018 (no amending notification was found up to 3 October 2026). Later notifications should be checked, because this is the text as published.
The regulations apply to imports through every customs station where the Indian Customs Electronic Data Interchange System (ICES) is in operation. An authorised person, meaning the importer or a licensed customs broker acting for the importer, enters the declaration with a digital signature. The bill of entry is deemed filed and self-assessed the moment a bill of entry number is generated, it must be filed by the end of the day after arrival (holidays excluded), the papers must be kept for five years, and a contravention attracts a penalty which may extend to fifty thousand rupees.
Where the regulations apply and when they began (regulation 1)
Regulation 1 gives the short title, confines the regulations to the import of goods through all customs stations where ICES is in operation, and brings them into force on the date of publication in the Official Gazette. Imports that clear through a station without ICES are therefore outside this set. Everything below assumes an ICES port.
Key definitions (regulation 2)
Regulation 2(1) defines seven terms.
| Term | What the regulation says |
|---|---|
| Authorised person | An importer, or a person authorised by the importer, who holds a valid licence under the Customs Brokers Licensing Regulations, 2013 or any other regulation dealing with similar matters. It includes an employee of the customs broker who has been issued a photo identity card in Form G under those regulations |
| Bill of entry | The electronic integrated declaration accepted, with a unique number generated and assigned by ICES. It includes its electronic records or print-outs |
| Electronic integrated declaration | The particulars relating to the imported goods entered in ICES |
| ICEGATE | The customs automated system of the Central Board of Indirect Taxes and Customs |
| Service centre | The place specified by the Principal Commissioner or Commissioner of Customs where data entry of the declaration is carried out |
| Supporting documents | Documents, in electronic form or otherwise, relevant to the assessment of the imported goods under sections 17 and 46 of the Act |
The definition of "authorised person" names the 2013 licensing regulations "or any other regulation dealing with the similar matters". The current licensing set is the 2018 one, covered in our Customs Brokers Licensing Regulations articles. Regulation 2(2) imports meanings from the Customs Act for words not defined here, and "electronic record" takes its meaning from the Information Technology Act, 2000.
Who enters the declaration (regulation 3)
Regulation 3 puts the job on the authorised person. He enters the electronic integrated declaration and the supporting documents himself, affixing his digital signature on the customs automated system. Alternatively he may get the declaration made on the system, together with the supporting documents, by using the services of the service centre. "Digital signature" has the meaning in the Information Technology Act, 2000.
Time limit, deemed filing and self-assessment (regulation 4)
Regulation 4 is the operative one.
- Regulation 4(1): the deadline. The authorised person files the bill of entry before the end of the next day following the day (excluding holidays) on which the aircraft, vessel or vehicle carrying the goods arrives at the customs station where they are to be cleared for home consumption or warehousing.
- Regulation 4(2): deemed filing. The bill of entry is deemed to have been filed, and self-assessment completed, when, after entry of the declaration on the system or through the service centre, a bill of entry number is generated by ICES. The self-assessed copy may be electronically transmitted to the authorised person or printed at the service centre.
- Regulation 4(3): late presentation charges. Where the bill of entry is not filed within that time and the proper officer is satisfied there was no sufficient cause for the delay, the importer is liable to pay charges at five thousand rupees per day for the initial three days of default and ten thousand rupees per day for each day of default thereafter. Where the proper officer is satisfied with the reasons for delay he may waive the charges referred to in the second proviso to section 46(3) of the Act.
- Regulation 4(4): the cap. The charges for any bill of entry shall not exceed the duty payable on that bill of entry. Where no duty or other charge is payable, for example because of an exemption, they shall not exceed fifty thousand rupees.
Example: Kaveri Textiles Private Limited's vessel arrives on a Tuesday and no holiday intervenes. The bill of entry must be filed before the end of Wednesday. If it is filed on Saturday and the officer finds no sufficient cause, the charges run at the printed daily rates, limited by the cap in regulation 4(4). If the officer accepts the reasons, they may be waived.
The legal basis for the underlying duty is in section 46 of the Customs Act, and the self-assessment idea comes from section 17. If your team has not yet registered on the customs portal, our ICEGATE registration service covers the set-up.
Clearance order (regulation 5)
After the assessment is complete, an order permitting clearance under section 47(1) or section 68 is made, after examination of the goods if required. The order may be recorded on the customs automated system and conveyed electronically to the authorised person, the custodian and any other person the authorised person designates.
Keeping the papers for five years (regulation 6)
The authorised person retains, for five years from the date of presentation of the bill of entry, the assessed copy of the bill of entry (digital or otherwise) and all supporting documents in original that were used or relied upon in submitting the declaration. They must be produced before Customs in connection with any action or proceedings under the Act or any other law for the time being in force.
The period runs from the date of presentation, not from clearance, and the duty is on the authorised person.
Authenticated copy (regulation 7)
An authenticated copy of the bill of entry may be generated at the request of the authorised person if he needs the copy to comply with any law in force. The regulation does not list the occasions; it only ties the copy to a legal need.
Penalty (regulation 8)
Any authorised person who contravenes, or fails to comply with, any provision of these regulations is liable to a penalty which may extend to fifty thousand rupees. The wording says "may extend", so the amount is for the adjudicating officer within that ceiling.
Need help with bill of entry filing?
If your import team is new to electronic filing, or a broker relationship has changed, our ICEGATE registration support helps you get the access in place before the next shipment arrives.
Key takeaways
- The regulations cover imports at every ICES customs station.
- The authorised person is the importer or a licensed customs broker, or the broker's employee holding a Form G identity card.
- The bill of entry is deemed filed and self-assessed when a bill of entry number is generated.
- The filing deadline is the end of the day after arrival, excluding holidays; late presentation charges are five thousand rupees a day for three days and ten thousand rupees a day after that, capped as printed.
- Papers are kept for five years from the date of presentation.
- The penalty for contravention may extend to fifty thousand rupees.
Read next
- Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019
- Regulations 1-3 of the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025
- Bill of Entry: types, filing and assessment
- ICEGATE: e-filing on the customs portal
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.