Procedure for Filing Ex-Bond Bill of Entry (Complete Guide: 2025)

The procedure for filing an ex-bond bill of entry in India involves several steps through the ICES/ICEGATE portal, enabling the clearance of warehoused goods for home consumption after payment of applicable duties.

Step-by-Step Procedure: Procedure for Filing Ex-Bond Bill of Entry

Preparation of Documents

Collect all necessary documents, including:

• Commercial invoice

• Packing list

• Bill of lading/airway bill

• Import license (if required)

• Insurance certificate

• Duty payment proof.

Filing on ICEGATE Portal

The importer or authorized customs broker logs into the ICEGATE portal using registered credentials.

An ex-bond bill of entry is filed electronically, specifying the warehoused goods being cleared for home consumption under Section 68 of the Customs Act, 1962.

Customs Assessment & Payment

Customs authorities assess the declaration, verify valuation, classification, and exemptions.

Import duties must be paid via the portal, including Basic Customs Duty, IGST, and other applicable charges.

Document Submission to the Bond Officer

The importer produces the assessed ex-bond bill of entry, along with the clearance order from the proper customs officer, to the jurisdictional bond officer assigned to the warehouse.

Verification and Clearance

The bond officer verifies details from ICEGATE. If correct, they permit removal of goods by affixing their dated signature on the ex-bond bill of entry.

If there is a mismatch, the issue is escalated to the Assistant/Deputy Commissioner for resolution.

Release Order and Goods Removal

Once verified, the “out-of-charge” order is issued, permitting the goods’ physical removal from the warehouse for home consumption.

Key Points: Filling Ex-Bond BOE

Registration with ICEGATE is mandatory for e-filing and tracking the status of customs documentation.

Ex-bond bills of entry facilitate payment of duties and legal clearance; goods cannot be removed from the warehouse without completing these steps.

Automation on ICEGATE enhances transparency, speed, and accuracy for importers and customs authorities alike.

This digitized procedure simplifies compliance and ensures efficient customs clearance for warehoused goods intended for Indian market release.

Checklist of Required Documents for Ex-Bond

1. Commercial Invoice

2. Packing List

3. Bill of Lading or Airway Bill / Delivery Order

4. Import License (if required)

5. Insurance Certificate

6. Certificate of Origin (if preferential tariff is claimed)

7. Duty payment proof (challan/receipt)

8. GATT Declaration Form (duly filled)

9. Importer's/CHA’s declaration

10. Letter of Credit or Bank Draft (if required)

11. Industrial License (if applicable)

12. Test Report (for goods like chemicals, if required)

13. Adhoc Exemption Order (if relevant)

14. Catalogue/Technical Write-up/Literature (for machinery, spares, chemicals, etc., as applicable)

15. Separately split-up value of spares/components/machineries (if applicable)

16. No Commission Declaration (as required)

Most of these documents are uploaded electronically if goods are cleared through the EDI system. During physical assessment, originals might be required for verification by the customs officer.