What am I looking at?

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

PCL-2026-0526

Manganese Ore · 36,500.000 MT · CFR Haldia · MV Mineral Quest (IMO 9821445) · B/L BL/0526 dated 07 Sep 2025

Bill of Entry BOE0526

Out of chargeHome consumption

Customs house agent

Bengal Clearing & Forwarding Pvt Ltd

Commodity / HS code

Manganese Ore · 26020010

Filed on

15 Oct 2025 00:00 +05:30

Filing deadline

16 Oct 2025 23:59 +05:30

Duty cascade

Each duty is charged on the running total above it, not on the goods value alone. Read it top to bottom.

Step 1Assessable value
CIF value of the parcel as declared on the Bill of Entry. Goods value plus freight and insurance, converted at the customs exchange rate.
₹90,78,68,478.50
running total ₹90,78,68,478.50
Step 2Basic Customs Duty2.50 %
Percentage of the assessable value. A real cost. It stays in the landed cost per tonne.
₹2,26,96,711.96
running total ₹93,05,65,190.46
Step 3Social Welfare Surcharge10.00 %
Percentage of the Basic Customs Duty. Charged on the duty, not on the value. Also a real cost.
₹22,69,671.20
running total ₹93,28,34,861.66
Step 4Integrated GST5.00 %Recoverable
Percentage of assessable value plus BCD plus SWS. Recovered as input tax credit. Excluded from the landed cost per tonne.
₹4,66,41,743.08

Total paid to customs

₹7,16,08,126.24

Stays in landed cost

₹2,49,66,383.16

Recovered as input credit

₹4,66,41,743.08

Clearance milestones

Vessel arrived
The statutory filing clock runs from arrival.
17 Oct 2025 06:00 +05:30
Bill of Entry filed
Filed by the customs house agent through ICEGATE.
15 Oct 2025 00:00 +05:30
Duty paid
Challan settled. Assessment is final once paid.
18 Oct 2025 00:00 +05:30
Out of charge
Customs release the cargo. Road movement can begin.
26 Oct 2025 00:00 +05:30