Section 46 of the Customs Act, 1962: Bill of entry and entry of goods on importation

Section 46 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.

Section 46 requires the importer of goods, other than goods for transit or transhipment, to make entry by presenting a bill of entry electronically on the customs automated system, for home consumption or warehousing. It sets the timing, the declaration, the supporting documents and the importer's duty to ensure accuracy.

This article follows the Customs Act, 1962 as per the text on the CBIC portal updated to 30 March 2022. Later Finance Acts must be checked for changes to this section before you act on it.

The importer must present a bill of entry for home consumption or warehousing, electronically, to the proper officer, in the prescribed form and manner. The bill is to be presented before the end of the day (including holidays) preceding the day of arrival, and may be presented up to thirty days before expected arrival. Unexplained lateness attracts prescribed charges. The importer must declare the contents true and ensure accuracy, authenticity and compliance under sub-section (4A).

Sub-section (1): making entry

The importer of any goods, other than goods intended for transit or transhipment, shall make entry by presenting to the proper officer a bill of entry for home consumption or warehousing. The words "electronically" and "on the customs automated system" were inserted by footnotes dated w.e.f. 8-4-2011 (Finance Act, 2011) and w.e.f. 29-3-2018 (Finance Act, 2018, section 76). The form and manner are "as may be prescribed".

Because filing is on the customs automated system, access through ICEGATE matters; our ICEGATE registration service covers that. Two provisos follow.

First proviso: when electronic filing is not feasible

The Principal Commissioner of Customs or Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically on the customs automated system, allow an entry to be presented in any other manner. It is a discretion exercised by the Commissioner.

Second proviso: incomplete information

If the importer makes and subscribes to a declaration before the proper officer that he is unable, for want of full information, to furnish all the particulars of the goods required, the proper officer may, pending production of the information, permit him, previous to the entry:

• (a) to examine the goods in the presence of an officer of customs; or
• (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same.

This lets an importer who lacks complete particulars inspect the goods or place them in a public warehouse before the entry is made. The reference to section 57 is covered in our article on sections 57 and 58.

Sub-section (2): all goods in the bill of lading

Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor. So the bill of entry should not omit part of a consignment unless the officer permits.

IEC Certificate✓Import Export (IEC)Get Import Export Code (IEC)Start international trade with ease.Quick ProcessingExpert GuidanceDGFT ComplianceApply for IEC →

Sub-section (3): timing

This sub-section was substituted by section 100 of the Finance Act, 2017, and its time words and provisos were later substituted w.e.f. 28-03-2021 by section 93 of the Finance Act, 2021 (13 of 2021), as the footnotes print. The live text has four parts.

What to take from the timing rules

• Early filing is allowed, within thirty days of expected arrival. The window opens thirty days before expected arrival.
• The default deadline is the end of the day before arrival. Holidays count, as the text says "(including holidays)".
• The Board can set other time limits. Any such limit cannot be later than the end of the day of arrival.
• Late presentation carries charges only if there is no sufficient cause. The proper officer decides sufficient cause. The charges are "as may be prescribed"; the Act states no amount, and neither does this article.

The copy prints the old wording of sub-section (3) in footnote 7. It is not the rule and is not used here.

Sub-section (4): declaration and documents

The importer, while presenting a bill of entry, shall make and subscribe to a declaration as to the truth of the contents of the bill of entry and shall, in support of that declaration, produce to the proper officer the invoice, if any, and such other documents relating to the imported goods as may be prescribed. The words "at the foot thereof" were omitted w.e.f. 8-4-2011 by section 44(b) of the Finance Act, 2011, and "and such other documents relating to the imported goods as may be prescribed" was substituted w.e.f. 29-3-2018. The text says "the invoice, if any", so an invoice is not made compulsory for every import by these words alone.

Sub-section (4A): the importer's assurance

The importer who presents a bill of entry shall ensure:

1. the accuracy and completeness of the information given in it;
2. the authenticity and validity of any document supporting it; and
3. compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.

The sub-section was inserted w.e.f. 29-3-2018 by section 76 of the Finance Act, 2018. It makes the importer answerable for the content and the supporting papers, and for compliance with import restrictions. See our article on section 11 for prohibitions.

Sub-section (5): substituting one bill for another

If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing, or vice versa. Both conditions must be met.

The regulations under this section

The copy consulted of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 is dated 11 May 2018 (file date). This article does not go through the regulations; the Act leaves the form, manner and documents to what is prescribed, so read the regulations for those.

A worked example

Kestrel Instruments plans to import sensors that will arrive at a customs port on 20 March. It can present the bill of entry at any time up to thirty days before the expected arrival, and by default before the end of 19 March, holidays included. Kestrel lacks the final invoice particulars, so it makes a declaration under the second proviso and the officer permits it to examine the goods in the presence of an officer of customs before entry. It presents the bill of entry on 18 March, making and subscribing to the declaration as to the truth of its contents and producing the invoice. Under sub-section (4A), Kestrel must ensure that the information is accurate and complete, that the supporting documents are authentic and valid, and that the goods comply with any restriction or prohibition. Had Kestrel filed on 21 March without sufficient cause, charges for late presentation as prescribed would be payable. Later, Kestrel decides to warehouse the goods instead; under sub-section (5), the officer may permit the substitution of a warehousing bill for the home consumption bill if revenue is not prejudiced and there is no fraudulent intention.

Practical points

• File within the window. The earliest is thirty days before expected arrival; the default latest is the end of the day before arrival.
• Include everything in the bill of lading. Omissions need the officer's permission.
• Subscribe to the declaration with care. It speaks to the truth of the contents.
• Check restrictions before you file. Sub-section (4A)(c) makes you responsible for compliance.
• Keep the substitution option in mind. Sub-section (5) allows swapping home consumption and warehousing bills in the stated conditions.

Need help with bill of entry filing?

If your team needs help getting access for electronic filing, our ICEGATE registration service can help. For the commercial side, see our post on bill of entry types, filing and assessment.

Key takeaways

• The importer presents a bill of entry for home consumption or warehousing, electronically, in the prescribed form and manner.
• The Commissioner may allow another manner where electronic filing is not feasible.
• The bill is to be presented before the end of the day preceding arrival (holidays included) and may be presented up to thirty days before expected arrival.
• Late presentation without sufficient cause attracts charges as prescribed.
• The importer subscribes to a declaration and, under (4A), ensures accuracy, authenticity and compliance.
• The officer may permit substitution between home consumption and warehousing bills where revenue is not prejudiced and there is no fraudulent intention.

Read next

• Section 47: clearance of goods for home consumption
• Sections 44 and 45: custody and removal of imported goods
• Sections 48 and 49: goods not cleared within thirty days
• Bill of entry: types, filing and assessment

Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.