Customs rules
Bill of entry: filing dates and what follows
Independent site, not a government service. General information, not customs advice.
The bill of entry is the importer's declaration to customs. Enter the expected arrival of the ship or aircraft to see the filing window.
Last day to file the bill of entry
File before the end of
14 December 2026
| Earliest filing | 15 November 2026 |
| Arrival | 15 December 2026 |
Section 46(3), holidays count. The Board can set other limits for some cases, up to the end of the arrival day.
A bill of entry is the declaration an importer makes to customs for goods cleared for home consumption or warehousing. Under section 46 of the Customs Act, it is presented electronically on the customs automated system, and the importer declares the truth of its contents and produces the invoice and other documents. Section 46(3) sets the time: before the end of the day, holidays included, preceding the day on which the vessel or aircraft arrives at the customs station. The Board can prescribe other limits, no later than the end of the day of arrival, and JNCH Public Notice 29 of 2024 records such a case for goods from certain neighbouring countries. A bill can be filed up to thirty days before expected arrival. Late presentation without sufficient cause brings charges under the regulations. Section 15 ties the applicable rate of duty to the date of presentation in the usual case.
Quick duty estimate on a customs value
Duty and IGST
₹30,980
| Basic Customs Duty | ₹10,000 |
| Surcharge, 10% of BCD | ₹1,000 |
| IGST | ₹19,980 |
| Share of the value | 31.0% |
Tariff rate and 10% surcharge assumed; exemptions change them. General information, not customs advice.
Tariff and rules read by Radif Partners · Editorial policy · Method and sources
Three kinds of date
| Event | Time limit | Rule |
|---|---|---|
| Earliest filing | Up to 30 days before expected arrival | Section 46(3) |
| Normal last moment | Before end of day preceding arrival | Section 46(3) |
| Duty payment | Date of self-assessed bill, or one working day after return | Section 47(2) |
| Goods not cleared | 30 days after unloading, then sale possible after notice | Section 48 |
What goes in
You declare the importer and code, the invoice values, the delivery term, the tariff item and any exemption claimed, and the exchange rate follows from the date. Self-assessment means you stand behind those figures. So an error in the code or the value is yours, and customs may reassess. Filing is usually done by a licensed customs broker, as the system and its checks need practice.
From duty sum to bill
The small tool on this page gives a rough sum on a known value. For a full build-up, use the calculator, then check the exchange rate and IEC. If clearance runs late, demurrage and detention start after the free days and may well cost more than the late filing charge.
The JNCH public notice that we read is partly a scan: its first page sets out the rule, and its later pages could not be read by program. We have therefore not used any amounts from it. The Act's copy dates from 2022, so check later changes to these sections.