The Bill of Entry is the import declaration filed with Indian Customs. It must be filed before the ship arrives, or a late fee applies. Once assessed, duty is paid and customs grants out-of-charge, at which point the cargo may leave the port. This screen shows the filing position and the duty calculation in the order the law applies it.

Filing deadline

Counted against the vessel's arrival. An unfiled entry inside the window is shown as a countdown.

Duty cascade

Basic Customs Duty is charged on the assessable value; the Social Welfare Surcharge is charged on the duty; IGST is charged on all three added together.

IGST marked recoverable

IGST is reclaimed as input tax credit, so it is cash flow rather than cost. It is deliberately excluded from the landed cost figure.

Read the full guide for this screen · written for Import operations and the customs broker