The Bill of Entry (Forms) Regulations, 1976

Superseded by Notification No. 3/88 Cus, (N.T.), dated 14th January, 1988, but subsequently restored by Notification No. 77/89-Custom (N.T.), dated 27th December, 1989

Act2130

Government of India, C.B.E. and C. Notification No. 396-Custom, dated 1st August, 1976. - In exercise of the powers conferred by Section 157, read with Section 46 of the Customs Act, 1962 (52 of 1962), and in supersession of the Bill of Entry Regulations, 1971, the Central Board of Excise and Customs hereby make the following regulations, namely :

Short title and commencement.- (1) These regulations may be called the Bill of Entry (Forms) Regulations, 1976.

(2) They shall come into force on the date of their publication in the Official Gazette.

Definition.- In these regulations, "form" means a form appended to these regulations.
Form of Bill of Entry.- The Bill of Entry to be presented by an importer of any goods for home consumption or for warehousing or for ex-bond clearance for home consumption shall be in Form I or Form II or Form III as the case may be.

Explanation - In this regulation, "goods" does not include those goods which are intended for transit or transhipment.

[4. (1) The importer or a person authorised by him who has a valid licence under the Customs Broker Licensing Regulations, 2013, shall present the bill of entry before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing.

(2) Where the bill of entry is not presented within the time specified in sub-regulation (1) and the proper officer of Customs is satisfied that there was no sufficient cause for such delay, the importer shall be liable to pay charges for late presentation of the bill of entry at the rate of rupees five thousand per day for the initial three days of default and at the rate of rupees ten thousand per day for each day of default thereafter:

Provided that where the proper officer is satisfied with the reasons of delay, he may waive off the charges referred to in the second proviso to sub-section (3) of the section 46 of the Customs Act, 1962 (52 of 1962).

(3) No charges for late presentation of Bill of Entry shall be liable to be paid where the entry inwards or arrival of cargo, as the case may be, has taken place before the date on which the Finance Bill, 2017 receives the assent of the President.]

[Form I]

(See regulation 3)

Bill of Entry For Home Consumption

Licence No.

Port Code	S = Sea A = Air L = Land	Prior Entry Stamp				Import Dept. S. No. and Date				Customs House Agent Code
Vessel's Name			Rotation No. Date		Line Number		Port of Shipment	Country of Origin and Code		Country of Consignment (if different) and Code
Packages				Quantity		Goods		Customs Duty
No. and Description	Marks and Numbers	Serial No.		Unit Code	Weight/ Volume/ Number etc.	Description --------- R.I.T.C. No (Give details of each class separately)	Customs Tariff heading ------------ Exemption Notification No. & year	Nature of duty code	Assessable Value under Section 14 Custom s Act, 1962 (Rs.)	Rate Basic --------- Auxiliary (Rs.)	Amount Basic ---- Auxiliary (Rs.)
(1)	(2)	(3)		(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)

Importer Code (IEC/ GSTIN/ PAN etc as applicable)					Importer's Name and Address
Bill of Lading Date
Additional Duty					IGST
C.E.T. Heading --- Exemption Notification No. & year	Value u/s 3 Customs Tariff Act, 1975 (Rs.)	Rate	SAD	Total Additional Duty	GST Code	IGST Rate	Exemption Notification for claiming exemption from IGST	IGST amount (Rs.)	GST Compensation Cess Rate	Exemption Notification for claiming exemption from GST Compensation Cess	GST Compensation Cess Amount	Total UTY
(12)	(13)	(14)	(15)	(16)	(17)	(18)	(19)	(20)	(21)	(22)	(23)	(24)

Gross Weight Total Numer of Packages (In Words) .............................	Total Amount of Duty (In Words)
.......................................................... Import Clerk	Rupees .............................	Total .............................
(By pin-point typewriter)

S. No.	Invoice Value (Foreign Currency) (FOB/ C&F/ C&I/ CIF	Freight	Insu-rance	Curr-ency Code	Exchange Rage	Loading/ Local Agency Commission	Miscell-aneous Charges	Total Value (In Rupees)	Landing Charges	Assessable Value (in Rupees)	(Declaration to be signed by the Custom House Agent) 1. I/ We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No..... dated .... Are in accordance with the Invoice No..... dated ..... and other documents presented herewith. 2. I/We declare that I/We have not received any other document or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be. N.B. - Where a declaration in this form is made by the Custom House Agent a declaration in the prescribed form shall be furnished by the importers of the goods covered by this Bill of Entry.
1 2 3 4 5 Total
I.T. C Licence or C.C.P. No. and date/ Part and S. No./ O.G.L. No. Exemption No. and value debited to Licence/ C.C.P. (In case of Letter of Authority, Name of Person to whom issued, No. and Date)							Debit P. D. A/c. No.		Stamp of collection Free No. and Date
Licence(s) Registered							Licence(s) Audited		.......... 20 ..........		Signature of the Custom House Agent

Declaration

(To be signed by an importer)

With Custom* House Agent

I/ We declare that the contents of invoice(s) No.(s) ............ Dated .............. of M/s ............. And of other documents relating to the goods covered by the said invoice(s) and presented herewith are true and correct in every aspect.

Without Custom* House Agent

I/ We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No. ...... dated ............... Are in accordance with the invoice No. ..... dated ...... and other documents presented herewith. I/ We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect.

I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/ we discover any information showing a different state of facts, I/ we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs as the case may be.

I/ We declare that goods covered by the bill of entry have been imported on outright purchase/ consignment account.

4(a)*.

I/We declare that there are no conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods [Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]

4(b)*

I/ We declare that there are conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods as per details below [Please see proviso to Rule 3(2) of the Customs Valuation Rules, 2007]:

__________________________________________________________________________

5(a)*

I/ We declare that the price paid or payable by us is NOT subject to settlement with the seller at the end of a defined period by means of debit note/ credit note (post - import price adjustment)

5(b)

* I/ We declare the that price paid or payable by the importer will be settled with the seller at the end of a defined period by means of debit note/ credit note (post – import price adjustment).

[The declaration at serial no. 4a and 4b shall not be required in cases where duty is levied at specific rates or on Tariff Value]

6(a)*.

I/ We declare that there are no other payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice^

6(b)*

I/ We declare that there are the following payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice^

[^ please refer to Rule 10 (1) (a) & (b) of the Customs Valuation Rules, 2007]

Sl.	Particulars	Amount or expressed as % of the unit price
i	Brokerage and Commissions, except buying commission [Rule 10 (1) (a) (i) of Customs Valuation Rules, 2007] :
ii	Cost of containers. [Rule 10 (1) (a) (ii)] :
iii	Packing cost: [Rule 10 (1) (a) (iii)] :
iv	Cost of goods and services supplied by the buyer [Rule 10 (1) (b)] :

7(a)*

I/We declare that there are NO payments actually paid or payable for the imported goods by way of Royalty/ Licence Fee/ subsequent resale or use of goods/ other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]

7(b)*

I/We declare that there are payments actually paid or payable for the imported goods by way of Royalty/ Licence Fee/ subsequent resale or use of goods/ other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]. We further declare:

(i) that our imports have NOT been examined by any Special Valuation Branch so far

(ii) that our imports are under examination by the SVB at _____________ Customs House

(iii) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. _________________________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has NOT CHANGED since previously examined by the Special Valuation Branch of the Customs House at _____________.

(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. ___________ refers).

We further declare that the terms & conditions of the agreement with the seller/ pattern of invoicing has changed with effect from ________________

8(a)*

I/ We am/ are NOT related to the seller of the goods covered under invoice no. ____________ dated __________, in terms of Rule 2(2) of the Customs Valuation Rules, 2007

8(b)*

I/ We am/ are related to the seller of the goods covered under invoice no. ____________ dated __________, and our nature of relationship is ___________________________ in terms of Rule 2(2) of the Customs Valuation Rules, 2007. We further declare as follows:

(i) that our imports have not been examined by any Special Valuation Branch so far

(ii) that our imports are under examination by the SVB at _____________ Customs House

(iii) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. _________________________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has not changed since previously examined by the Special Valuation Branch of the Customs House at _____________.

(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. ___________ refers).

We further declare that the terms & conditions of the agreement with the seller/ pattern of invoicing has changed with effect from ________________

9(a)*

Is preferential duty, based on origin of goods being availed? ______

(Please answer with a YES or NO)

9(b)*

If yes, please provide the following details:

i. Treaty/ Free Trade Agreement __________________

ii. The Origin Criteria claimed is as per Non-Tariff Notification No. _____/______ (Cus) NT dated _______

iii. We are claiming Rule of Origin no. __________ [as per Customs Tariff Determination of Origin of Goods Rules under respective FTA]

iv. Serial no. of condition ___________ (eg. Notification 104/2010 dated 1.10.10)

v. Pl state Products Specific Rule (PSR) ______________ (if applicable)

vi. Certificate of Origin No. _____________ dated ________ in respect of Invoice No. ___________ dated __________ issued by ____________________________ (name of the Issuing Authority) is surrendered herewith.

Signature of Importer .................................................

Name of the Importer .................................................

Designation ................................................................

Stamp .........................................................................

*Strike out whichever is inapplicable

(For Custom House Use)

Documents presented with bill of entry		Date of receipt in:
Check here additional documents required
1.	Invoice ................................................................................................	Appraising group Central Exchange Unit
2.	Packing List .......................................................................................	Trade return I.A.D.
3.	Bank Draft .........................................................................................	C.R.A.D M.C.D. Key Register
4.	Insurance Memo/ Policy ...................................................................	M.C.D Manifest Posting
5.	Bill of Lading ....................................................................................	(On duplicate Copy only)
6.	Import Licence/ Custom Clearance Permit .......................................	Passed out of Customs Charge
7.	Certificate of Origin ..........................................................................
8.	............................................................................................................	Proper Officer
9.	............................................................................................................
10.	............................................................................................................	(Actual designation to be indicated)

[Form II]

(See regulation 3)

Bill of Entry For Warehousing

Licence No.

Port Code	S = Sea A = Air L = Land	Bond S. No. & Date			Import Dept. S. No. and Date			Customs House Agent Code
Vessel's Name		Rotation No. Date				Line Number		Port of Shipment		Country of Origin and Code
Packages			Quantity			Goods		Customs Duty
No. and Description	Marks and Numbers	Serial No.	Unit Code	Weight/ Volume/ Number etc.		Goods Description ---- R.I.T.C. No (Give details of each class separately)	Customs Tariff heading ----- Exemption Notification No. and year	Nature of duty code	Assess able Value under Section 14 Customs Act, 1962 (Rs.)	Rate Basic --------- Auxiliary (Rs.)	Amount Basic ------- Auxiliary (Rs.)
(1)	(2)	(3)	(4)	(5)		(6)	(7)	(8)	(9)	(10)	(11)

Importer Code (IEC/ GSTIN/ PAN etc. as applicable)

[Importer's Name and Address whether Govt. or Private]

Country of Consignment (if different) and Code

Bill of Lading and Date

Additional Duty

IGST

C.E.T. Heading --- Exemption Notification No. and year

MRP per unit, if any

Amount of abate-ment, if any

Value for the purpose of Section 3 Customs Tariff Act, 1975

Rate

SAD

Total Addit-ional Duty

GST Code

IGST Rate

Exemption Notificat-ion for claiming exemption from IGST

IGST amount

GST Compe-nsation Cess

Exemption Notificat-ion for claiming exemption from GST Compen-tion Cess

GST Compe-nsation Cess amount

Total Duty

Col. 9 + Col. 11 Where the provisions of subsection 4A of Central Excise Act, 1944, does not apply

Where the provisions of subsection (2) of Section 4A of the Central Excise Act, 1944 apply

(12)

(12A)

(12B)

(13)

(13A)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

(24)

Gross Weight Total Numer of Packages (In Words) .............................	Total Amount of Duty (In Words)
.......................................................... Import Clerk	Rupees .............................	Total .............................
(By pin-point typewriter)

S.No.	Invoice Value (Foreign Currency) (FOB/ C&F/ C&I/ CIF	Freight	Insu-rance	Curr-ency Code	Exch-ange Rage	Loading/ Local Agency Commi-ssion	Miscella-neous Charges	Total Value (In Rupees)	Landing Charges	Assessable Value (in Rupees)	(Declaration to be signed by the Custom House Agent) 1. I/ We apply for leave to deposit the goods covered by this Bill of Entry in the ..... warehouse being public/ private warehouse appointed/ Licensed under the Customs Act, 1962. 2. I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No. .... Dated are in accordance with the Invoice No..... dated .... and other documents presented herewith. 3. I/We have not received any other document or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be. N.B. - Where a declaration in this form is made by the Custom House Agent a declaration in the prescribed form shall be N.B. - Where a declaration in this form is made by the Custom House Agent a declaration in the prescribed form shall be furnished by the importers of the goods covered by this Bill of Entry.
1 2 3 4 5 Total
T.C Licence or C.C.P. No. and date/ Part and S. No./ O.G.L. No. Exemption No. and value debited to Licence/ C.C.P. (In case of Letter of Authority, Name of Person to whom issued, No. and Date						To be warehoused within..... days from the of beginning of the operation of actual removal form docks		Bond registered under No. ....... (Date) Supdt. Bond ------- Bond Clerk
Licence(s) Registered						Licence(s) Audited		Date of Deposit of Goods in the warehouse
Assistant Commissioner of Customs, Bond Department								Preventive Officer			......20..... Signature of the Custom House Agent

Declaration

(To be signed by an Importer)

With Custom* House Agent

I/ We declare that the contents of invoice(s) No.(s) ............. Dated ........... of M/s ............. And of other documents relating to the goods covered by the said invoice(s) and presented herewith are true and correct in every aspect.

Without Custom* House Agent

I/ We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No...... dated .... Are in accordance with the invoice No. ..... dated ...... and other documents presented herewith. I/ We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect.

I/ We declare that I/ we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/ we discover any information showing a different state of facts, I/ we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs as the case may be.

I/We declare that goods covered by the bill of entry have been imported on outright purchase/ consignment account.

4(a)*.

4(b)*

I/We declare that there are conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods as per details below [Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]:

__________________________________________________________________________

5(a)*

I/ We declare that the price paid or payable by us is NOT subject to settlement with the seller at the end of a defined period by means of debit note/ credit note (post – import price adjustment)

5(b) *

I/ We declare the that price paid or payable by the importer will be settled with the seller at the end of a defined period by means of debit note/ credit note (post - import price adjustment).

[The declaration at serial no. 4a and 4b shall not be required in cases where duty is levied at specific rates or on Tariff Value]

6(a)*.

I/We declare that there are no other payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice^

6(b)*

I/ We declare that there are the following payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice^

[^ please refer to Rule 10 (1) (a) & (b) of the Customs Valuation Rules, 2007]

Sl.	Particulars	Amount or expressed as % of the unit price
i	Brokerage and Commissions, except buying commission [Rule 10 (1)(a)(i) of Customs Valuation Rules, 2007] :
ii	Cost of containers. [Rule 10 (1)(a)(ii)] :
iii	Packing cost : [Rule 10 (1)(a)(iii)] :
iv	Cost of goods and services supplied by the buyer [Rule 10 (1)(b)] :

7(a)*

I/ We declare that there are NO payments actually paid or payable for the imported goods by way of Royalty/ Licence Fee/ subsequent resale or use of goods/ other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]

7(b)*

I/ We declare that there are payments actually paid or payable for the imported goods by way of Royalty/ Licence Fee/ subsequent resale or use of goods/ other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]. We further declare:

(i) that our imports have NOT been examined by any Special Valuation Branch so far

(ii) that our imports are under examination by the SVB at _____________ Customs House

(iii) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. ________________________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has NOT CHANGED since previously examined by the Special Valuation Branch of the Customs House at _____________.

(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. ___________ refers).

We further declare that the terms & conditions of the agreement with the seller/ pattern of invoicing has changed with effect from ________________

8(a)*

I/ We am/ are NOT related to the seller of the goods covered under invoice no. _____________________ dated __________, in terms of Rule 2(2) of the Customs Valuation Rules, 2007

8(b)*

I/ We am/ are related to the seller of the goods covered under invoice no. ____________ dated __________, and our nature of relationship is _______________________ in terms of Rule 2(2) of the Customs Valuation Rules, 2007. We further declare as follows:

(i) that our imports have not been examined by any Special Valuation Branch so far

(ii) that our imports are under examination by the SVB at _____________ Customs House

(iii) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. ________________________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has not changed since previously examined by the Special Valuation Branch of the Customs House at _____________.

(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. ___________ refers).

We further declare that the terms & conditions of the agreement with the seller/ pattern of invoicing has changed with effect from ________________

9(a)*

Is preferential duty, based on origin of goods being availed? ___________ (Please answer with a YES or NO)

9(b)*

If yes, please provide the following details:

xiii. Treaty/ Free Trade Agreement __________________

xiv. The Origin Criteria claimed is as per Non-Tariff Notification No. _____/___ (Cus) NT dated _______

xv. We are claiming Rule of Origin no. __________ [as per Customs Tariff Determination of Origin of Goods Rules under respective FTA]

xvi. Serial no. of condition___________ (eg. Notification 104/ 2010 dated 1.10.10)

xvii. Pl state Products Specific Rule (PSR) ______________ (if applicable)

xviii. Certificate of Origin No. ____________ dated _______________ in respect of Invoice No. ___________ dated __________ issued by ______________ (name of the Issuing Authority) is surrendered herewith.

Signature of Importer .................................................

Name of the Importer .................................................

Designation ................................................................

Stamp .........................................................................

*Strike out whichever is inapplicable

(For Custom House Use)

Documents presented with bill of entry		Date of receipt in :
Check here additional documents required
1.	Invoice ..................................................................................................	Appraising group Central Exchange Unit
2.	Packing List .........................................................................................	Trade return I.A.D.
3.	Bank Draft ...........................................................................................	C.R.A.D M.C.D. Key Register
4.	Insurance Memo/ Policy .....................................................................	M.C.D Manifest Posting
5.	Bill of Lading ......................................................................................
		(On duplicate Copy only)
6.	Import Licence/ Custom Permit ..........................................................	Clearance	Permitted removal to Bonded Ware-house under Customs control	Seal Details (OTL Details)
7.	Certificate of Origin ...........................................................................
8.	............................................................................................................		Proper Officer
9.	............................................................................................................
10.	............................................................................................................		(Actual designation to be indicated)

[Form III]

(See regulation 3)

Bill of Entry For Ex-Bond Clearance

Licence No.

Port Code		S = Sea A = Air L = Land		Bond S. No. & Date		Import Dept. S. No. and Date		Customs House Agent Code
Vessel's Name				Rotation No. Date		Line Number		Port of Shipment		Country of Origin and Code
Packages				Quantity		Goods		Customs Duty
No. and Description	Marks and Numbers		Serial No.	Unit Code	Weight/ Volume/ Number etc.	Description ------ R.I.T. C. No (Give details of each class separately)	Customs Tariff heading ------------ Exemption Notification No. and year	Nature of duty code	Assessable Value under Section 14 Customs Act, 1962 Rs.	Rate Basic --------- Auxiliary Rs.	Amount Basic ---- Auxiliary Rs.
(1)	(2)		(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)

Importer Code (IEC/ GSTIN/ PAN etc as applicable)					Importer's Name and Address
Country of Consignment (if different) and Code					Bill of Lading Date
Additional Duty					IGST
C.E.T. Heading --- Exemption Notification No. & year	Value under Section 3 Customs Tariff Act, 1975 Rs.	Rate	SAD	Total Additional Duty	GST Code	IGST Rate	Exemption Notification for claiming Exemption from IGST	IGST Amount	GST Compe-nsation Cess Rate	Exemption Notification for claiming Exemption from GST Compensation Cess	GST Compe-nsation Cess Amount	Total Duty Rs.
(12)	(13)	(14)	(15)	(16)	(17)	(18)	(19)	(20)	(21)	(22)	(23)	(24)

Gross Weight Total Numer of Packages (In Words) .............................	Total Amount of Duty (In Words)
.......................................................... Import Clerk	Rupees .............................	Total .............................
(By pin-point typewriter)

S. No.	Invoice Value (Foreign Currency) (FOB/ C&F/ C&I/ CIF	Freight	Insurance	Currency Code	Exchange Rage	Loading/ Local Agency Commi-ssion	Miscella-neous Charges	Total Value (In Rupees)	Landing Charges	Assessable Value (in Rupees)	Name and address of the warehouse including warehouse code where the goods are kept in deposit
1 2 3 4 5 Total
Date of deposit in warehouse			Entered in Warehouse registere ... Vide Page No. ............. Item No. ............. Warehouse Officer			Debit P. D. A/c. No.		Stamp of collection			Declaration to be signed by the importer/ Custom House Agent 1. I/ We declare that the particulars given in this Bill of Entry are true.
Date of Presentation to Warehouse Officer						Date of Removal of goods from the Warehouse.					2. I/ We apply for permission to clear the goods from the Customs Bonded Warehouse subject t the provisions of the Customs Act, 1962.

Declaration

(To be signed by an importer)

With Custom* House Agent

I/ We declare that the contents of invoice(s) No.(s) ............ Dated ........... of M/s ............. And of other documents relating to the goods covered by the said invoice(s) and presented herewith are true and correct in every aspect.

Without Custom* House Agent

I/ We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No. ...... dated .... Are in accordance with the invoice No. ..... dated ...... and other documents presented herewith. I/ We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect.

I/ We declare that I/ we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/ we discover any information showing a different state of facts, I/ we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs as the case may be.

I/ We declare that goods covered by the bill of entry have been imported on outright purchase/ consignment account.

4(a)*.

I/ We declare that there are no conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods [Please see proviso to Rule 3(2) of the Customs Valuation Rules, 2007]

4(b)*

__________________________________________________________________________

5(a)*

I/ We declare that the price paid or payable by us is NOT subject to settlement with the seller at the end of a defined period by means of debit note/ credit note (post-import price adjustment)

5(b) *

I/ We declare the that price paid or payable by the importer will be settled with the seller at the end of a defined period by means of debit note/ credit note (post-import price adjustment).

[The declaration at serial no. 4a and 4b shall not be required in cases where duty is levied at specific rates or on Tariff Value]

6(a)*.

I/ We declare that there are no other payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice^

6(b)*

I/ We declare that there are the following payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice^

[^ please refer to Rule 10 (1) (a) & (b) of the Customs Valuation Rules, 2007]

Sl.	Particulars	Amount or expressed as % of the unit price
i	Brokerage and Commissions, except buying commission [Rule 10 (1) (a) (i) of Customs Valuation Rules, 2007] :
ii	Cost of containers. [Rule 10 (1) (a) (ii)] :
iii	Packing cost: [Rule 10 (1) (a) (iii)] :
iv	Cost of goods and services supplied by the buyer [Rule 10 (1) (b)] :

7(a)*

I/ We declare that there are NO payments actually paid or payable for the imported goods by way of Royalty/ Licence Fee / subsequent resale or use of goods/ other payment as a condition of sale [Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]

7(b)*

I/We declare that there are payments actually paid or payable for the imported goods by way of Royalty/ Licence Fee/ subsequent resale or use of goods/ other payment as a condition of sale [Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]. We further declare :

(i) that our imports have NOT been examined by any Special Valuation Branch so far

(ii) that our imports are under examination by the SVB at _____________ Customs House

(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. ___________ refers).

We further declare that the terms & conditions of the agreement with the seller/ pattern of invoicing has changed with effect from ________________

8(a)*

I/ We am/ are NOT related to the seller of the goods covered under invoice no. ____________ dated __________, in terms of Rule 2(2) of the Customs Valuation Rules, 2007

8(b)*

(i) that our imports have not been examined by any Special Valuation Branch so far

(ii) that our imports are under examination by the SVB at _____________ Customs House

(iii) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. _________________________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has not changed since previously examined by the Special Valuation Branch of the Customs House at _____________.

(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. ___________ refers).

We further declare that the terms & conditions of the agreement with the seller/ pattern of invoicing has changed with effect from ________________

9(a)*

Is preferential duty, based on origin of goods being availed? ______

(Please answer with a YES or NO)

9(b)*

If yes, please provide the following details:

vii. Treaty/ Free Trade Agreement __________________

viii. The Origin Criteria claimed is as per Non-Tariff Notification No. _____/___ (Cus) NT dated _______

ix. We are claiming Rule of Origin no. __________ [as per Customs Tariff Determination of Origin of Goods Rules under respective FTA]

x. Serial no. of condition ___________ (eg. Notification 104/ 2010 dated 1.10.10)

xi. Pl state Products Specific Rule (PSR) ______________ (if applicable)

xii. Certificate of Origin No. _____________ dated ________ in respect of Invoice No. ___________ dated __________ issued by ____________________________

(name of the Issuing Authority) is surrendered herewith.

Signature of Importer ................................................

Name of the Importer ................................................

Designation ...............................................................

Stamp ........................................................................

*Strike out whichever is inapplicable

(For Custom House Use)

Documents presented with bill of entry		Date of receipt in:
Check here additional documents required
1.	Invoice ............................................................................................	Bond Department
2.	Packing List ...................................................................................	Appraising group
3.	Insurance Memo/ Policy ...............................................................	Warehouse Officer Central Exchange Unit
4.	Certificate of Origin	Revenue Posting
5.	......................................................................................................	Station
		Date ......... 20 ......
		Signature of Importer
		Custom House Agent
6.	......................................................................................................	C.R.A.D. (On duplicate Copy only)
7.	......................................................................................................	M.C.D. Key Register Passed out of Customs Charge
	......................................................................................................	M.C.D. Manifest Posting
	......................................................................................................	Proper Officer
	......................................................................................................
		(Actual designation to be indicated)