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-2026-0530
Low Ash Metallurgical Coke · 37,500.000 MT · CFR Haldia · MV Eastern Dawn (IMO 9785237) · B/L BL/0530 dated 24 Dec 2025
Customs house agent
Bengal Clearing & Forwarding Pvt Ltd
Commodity / HS code
Low Ash Metallurgical Coke · 27040030
Filed on
31 Jan 2026 00:00 +05:30
Filing deadline
01 Feb 2026 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.
₹94,83,49,837.50running total ₹94,83,49,837.50
- Step 2Basic Customs Duty5.00 %
Percentage of the assessable value. A real cost. It stays in the landed cost per tonne.
₹4,74,17,491.88running total ₹99,57,67,329.38
- Step 3Social Welfare Surcharge10.00 %
Percentage of the Basic Customs Duty. Charged on the duty, not on the value. Also a real cost.
₹47,41,749.19running total ₹1,00,05,09,078.57
- Step 4Integrated GST18.00 %Recoverable
Percentage of assessable value plus BCD plus SWS. Recovered as input tax credit. Excluded from the landed cost per tonne.
₹18,00,91,634.14
Total paid to customs
₹23,22,50,875.21Stays in landed cost
₹5,21,59,241.07Recovered as input credit
₹18,00,91,634.14Clearance milestones
- 02 Feb 2026 06:00 +05:30
Vessel arrived
The statutory filing clock runs from arrival.
- 31 Jan 2026 00:00 +05:30
Bill of Entry filed
Filed by the customs house agent through ICEGATE.
- 03 Feb 2026 00:00 +05:30
Duty paid
Challan settled. Assessment is final once paid.
- 11 Feb 2026 00:00 +05:30
Out of charge
Customs release the cargo. Road movement can begin.