What is a bill of entry?

The import declaration lodged with customs to clear goods for home use or warehousing, giving the goods' description, value, classification and the duty due. The term is used in India and the UAE.

When must a bill of entry be filed in India?

For most sea imports, before the end of the day before arrival, and as early as 30 days before. Airports, land customs stations, inland container depots and sea cargo from the listed neighbouring countries may file by the end of the arrival day.

What documents does Dubai Customs need for a bill of entry?

The commercial invoice, packing list and certificate of origin, plus any permit the relevant authority requires for restricted goods.

Term

Bill of entry

A bill of entry is the declaration an importer files with customs to clear goods into a country, listing what they are, their value and their tariff classification. The term is used in India and the UAE; in the UK it is a full import declaration. Customs releases the goods once it is accepted and duty paid.

Also called BOE, import declaration, customs entry, full import declarationApplies in IN, UAE, UKUpdated 12 October 2026

India

File before the end of the day — holidays included — before the vessel or aircraft arrives, for goods cleared for home consumption or warehousing (CBIC Circular 08/2021).
Filing can start 30 days before expected arrival.
Imports at airports, land customs stations and inland container depots, and sea cargo from Bangladesh, the Maldives, Myanmar, Pakistan or Sri Lanka, may file by the end of the arrival day.
Goods merely transshipped through Sri Lanka still fall under the day-before rule, and late filing attracts late charges.
Either the master or the house bill of lading — or both — may be cited.

UAE (Dubai)

Dubai Customs lists the bill of entry types it accepts and the documents behind them: the invoice, the packing list, a certificate of origin, and any permit required by the authority that restricts the goods. Its 2025 service guide puts import declaration fees at AED 15 to AED 100.

UK

HMRC's full import declaration carries the customs procedure code, the commodity code, the declaration unique consignment reference, and the consignee and consignor, among other details. Where a temporary storage declaration was made, it is due within 90 days of the goods being presented to customs; it can be lodged up to 30 days before arrival but is formally accepted only once the goods arrive.

Worked example: an Indian filing window

Vessel due 12 March → file from 12 March − 30 days = 10 February → file no later than the end of 11 March

For sea cargo not from the neighbouring countries listed. Miss 11 March and late charges apply even if the vessel is delayed after.

The mistake people make

Waiting for the ship before filing. India's rule is built around advance filing, so documents — invoice, packing list, bill of lading and any permits — need to be ready while the cargo is still at sea.

FAQ

Bill of entry: common questions

What is a bill of entry?: The import declaration lodged with customs to clear goods for home use or warehousing, giving the goods' description, value, classification and the duty due. The term is used in India and the UAE.
When must a bill of entry be filed in India?: For most sea imports, before the end of the day before arrival, and as early as 30 days before. Airports, land customs stations, inland container depots and sea cargo from the listed neighbouring countries may file by the end of the arrival day.
What documents does Dubai Customs need for a bill of entry?: The commercial invoice, packing list and certificate of origin, plus any permit the relevant authority requires for restricted goods.