Bill of Entry Format & Annotated Template

A standard bill of entry format includes importer and supplier details, bill of lading references, port of entry, line-level HS codes, quantities, customs value, Incoterms, duty lines, and supporting document references.

Last updated: June 4, 2026

Understanding the bill of entry format before you touch ICEGATE or ASYCUDA saves hours of broker back-and-forth and reduces assessment errors. This annotated guide walks through each block of a typical import bill of entry layout—whether you draft on paper, Excel, or our downloadable templates—and explains how each field maps to customs law and commercial documents.

What the format represents

A bill of entry format is the structured presentation of data customs requires to assess duty and release cargo. Modern filing is electronic, but the logical sections remain: header (importer and declaration metadata), transport (vessel, BL, ports), invoice references, line items with HS codes, valuation additions, duty computation, and declarations/certifications. Drafting in a consistent format helps finance, logistics, and your Customs House Agent work from the same numbers.

Search queries for “bill of entry format” often mean one of three things: the government-mandated screen layout, a printable PDF used for internal review, or a spreadsheet template used before data entry. This guide covers all three conceptual layers so your team speaks the same language as your broker. The format is not universal across countries—India’s ICEGATE field labels differ from Bangladesh ASYCUDA item pages—but the underlying data groups are remarkably similar because of World Customs Organization data models.

Using a standardized internal format reduces rework. Many importers maintain a “pre-BoE” workbook approved by compliance, then require the CHA to confirm field-by-field match before clicking submit. That discipline catches invoice splits, missing freight lines, and wrong package counts early, when corrections are cheap.

Header block: parties and declaration identity

The header identifies the importer of record (legal name, address, IEC in India, IRC in Bangladesh), customs station (port or airport code), and BoE type (home consumption, warehousing, ex-bond). It includes the job/reference number your broker uses internally and the eventual customs-assigned bill of entry number after filing. Importer GSTIN or VAT registration may appear for tax cross-checks.

Exporter or foreign supplier name and address are declared for valuation and origin verification. Some formats include buyer/consignee if different from the importer. Ensure spelling matches the commercial invoice to avoid automated mismatches.

Transport and manifest references

This section ties the declaration to physical movement:

• Master and house bill of lading or airway bill numbers and dates
• Vessel name/voyage or flight number
• Port of shipment and port of entry
• Container numbers, seal numbers, and package count
• Gross weight and net weight (critical for examination and freight allocation)

Weights and packages on the bill of entry must match the BL within tolerances allowed by customs. If the BL shows consolidation, declare the house BL reference used for your shipment.

Invoice and valuation fields

Declare commercial invoice number, date, currency, and total invoice value. State Incoterms (FOB, CIF, etc.) because they determine what adjustments customs adds to transaction value. Separate fields often capture freight, insurance, loading charges, commissions, and royalties—each may be dutiable depending on Incoterm and national rules.

Exchange rate applied on the date of filing (customs-notified rate in India) converts foreign currency to local duty currency. Brokers typically snapshot the rate at filing; importers should validate against customs advisories.

Line-item grid: description, HSN, quantity, value

Each product line should include:

• Commercial description (clear, not marketing-only)
• HSN/HS code at the digit level required (8 digits common in India for many products)
• Quantity and statutory unit (kg, pcs, litres)
• Unit price and extended line value
• Country of origin per line when lines differ
• Exemption or notification reference if duty relief applies

One invoice line may split into multiple BoE lines if classification differs. Conversely, do not combine goods with different HS codes into a single line—that triggers reclassification risk.

Duty and tax columns

Annotated formats show columns for BCD rate and amount, IGST/CGST/SGST (India import context), compensation cess, anti-dumping duty, safeguard duty, and social welfare surcharge. Bangladesh layouts include customs duty, regulatory duty where applicable, VAT, and advance tax per NBR schedules. Totals roll to a summary duty payable before payment interface.

Supporting documents checklist

Although not always printed on the face of the BoE, brokers attach or upload:

• Signed commercial invoice and packing list
• Original or electronic BL/AWB
• Insurance certificate or declared insurance value
• Certificate of origin for FTA claims
• Import licenses, BIS/FSSAI/other regulatory approvals
• Technical brochures for classification disputes

Annotated example walkthrough

Imagine a single-line import of industrial valves:

1. Header: Indian importer ABC Pvt Ltd, IEC, GSTIN, port INNSA1 (Nhava Sheva), BoE type Home Consumption.
2. Transport: BL MAEU123, vessel MV Example, 2 packages, gross 480 kg.
3. Invoice: INV-2025-44, USD 12,000 FOB Shanghai; freight USD 900 and insurance USD 120 added per rules.
4. Line: "Ball valves, carbon steel," HSN 84818090, qty 200 nos, origin China.
5. Duty: BCD 7.5%, IGST 18% on assessable value plus BCD where applicable—computed in system.

Your draft format should mirror this sequence so the CHA can copy values without reinterpretation.

Downloadable templates and gallery

Use our template hub for Classic, Modern, India GST, and Export-oriented layouts. The on-page template gallery (below this article) lets you preview HTML, PDF, Word, and Excel variants. Templates are drafting aids—final submission must follow your customs portal validation.

Common format mistakes to avoid

• HSN at wrong digit level or generic "parts" descriptions
• Invoice currency not matching payment remittance
• Missing freight/insurance on FOB invoices
• BL package count not matching packing list
• Wrong BoE type blocking bond or payment workflow

India-specific layout notes (ICEGATE)

Indian electronic BoE screens mirror the annotated format: separate tabs for general details, duties, single window declarations (SWIFT-related agencies), and certificate attachments. CHA software may export a PDF summary—compare it to your Excel draft field by field. GSTIN and IEC must match the importing entity on the invoice. State code and port codes are validated against master data; typos cause hard rejects.

Bangladesh-specific layout notes (ASYCUDA)

ASYCUDA uses unified customs declaration structures with item pages for HS, quantity, and statistical value. IRC and taxpayer numbers populate header parties. Regulatory agencies may appear as additional control agencies on the same declaration. Clearing agents map invoice CIF to statistical value lines per NBR practice.

Multi-line invoices and partial shipments

When one invoice spans multiple HS headings, create one BoE line per tariff line. Partial shipments from the same purchase order may require separate BoE filings tied to the house BL quantity arrived—do not declare full invoice quantity if only part of the container arrived unless customs allows short-shipment amendments later.

Certifications and declarations

Paper-era formats included importer declarations that information is true and complete. Electronic filing embeds similar certifications when the CHA signs on behalf of the importer under power of attorney. Ensure signatory authority is current on file with customs.

Field-by-field glossary (common labels)

Importer of record — legal entity liable for duty; must match IEC/IRC. Consignor/Exporter — foreign seller on invoice. Country of origin — where goods were obtained or manufactured per rules of origin, not always the shipping country. HSN/HS — harmonized tariff code driving duty rate. Statistical value — value used for trade statistics, often CIF. Assessable value — value base for duty in India. Package marks — shipping marks on cartons matching BL. Container ISO — standard container numbers for FCL. Previous document — reference to earlier BoE for ex-bond or high sea sale chains.

PDF, Excel, and Word drafting tips

Lock formula cells in Excel so logistics cannot overwrite duty subtotals. In Word/PDF drafts, number pages and line items to match CHA internal job numbers. Color-code mandatory vs optional fields for training new staff. When converting to PDF for management approval, embed fonts so special characters in product descriptions render correctly.

Sample line-item table (draft format)

Use tables like this in Excel before portal entry; CHA can import some fields via broker tools depending on software.

Internal review meeting agenda

Hold a 15-minute pre-filing huddle: logistics confirms BL final, finance confirms remittance and Incoterm, compliance signs HSN, management approves duty estimate band. Only then release the pack to CHA. This rhythm prevents midnight filing errors before long weekends.

Document meeting minutes with shipment ID, attendees, and approval timestamp. Auditors appreciate evidence that BoE data was reviewed before submission, especially for related-party imports and high-duty goods.

Related guides

After mastering the format, read how to file a bill of entry, India ICEGATE guide, and what is a bill of entry for legal context.

Annotated bill of entry format samples

Each layout below is a free download. Use descriptive filenames when saving (e.g. bill-of-entry-india-format-2026.pdf) for customs and audit trails.