Bill of Entry (BE)

A Bill of Entry is a legal document filed by an importer or customs clearance agent on or before the arrival of imported goods.

What is Bill of Entry (BE) ?
A Bill of Entry is a legal statement prepared by the shipper or customs clearance agent presented to a customs house. It contain the nature and value of the imported or exported goods. The importer has to file the bill of entry in four copies; original and duplicate copies for the customs, third copy for the importer and fourth copy for the bank. 

Once the bill of entry is submitted to the customs department as part of the customs clearance procedure, the importer will be able to claim ITC on the goods.