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Kosha.Services

Business wiki · Imports, exports and logistics

Bill of entry

A customs declaration used for imported goods and their assessment and clearance.

Search terms: BOE import declaration

A business example

An importer receives a supplier invoice for 200 components, but the draft import declaration describes 250.

Follow the exampleFictional business scenario

  1. Commercial record

    The invoice and packing details support 200 components.

  2. Customs declaration

    The draft bill of entry shows a quantity mismatch.

  3. Correction review

    The importer and its representative resolve the discrepancy through the appropriate process.

What this shows

An error in the declaration can affect assessment and records. Checking the document against the shipment is more useful than checking only its reference number.

What it is often confused with

It is not the supplier invoice or the carrier's bill of lading.

What to look at in your business

Keep the assessed declaration, supporting invoice and duty-payment evidence.

Context and further reading

ICEGATE: customs portal questions. This reference supports the terminology; use the linked guide for applicability and operative requirements.

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Kosha.Services · Updated 2 October 2026

Related terms

Shipping bill

A customs declaration containing details of goods presented for export.

Bill of lading

A carrier document used in sea transport that records shipment information and has functions depending on its type and terms.

IEC

A DGFT business identification code used in the foreign-trade system, with applicability determined by the relevant rules.