A bill of entry is a legal document that is filed by importers or customs clearance agents on or before the arrival of imported goods. It is submitted to the customs department as a part of the customs clearance procedure. The bill of entry is an important document that forms a part of the customs clearance procedure and is submitted to the customs department. It is usually issued by two agencies: firms that import goods from foreign nations and firms that sell commodities in a country after buying goods from SEZ or Special Economic Zone. The bill of entry can be issued for either home consumption or bond clearance. When it is issued for bond clearance, the bond number and date of issuance should be included. The contents of a bill of entry include the name and address of the importer, code of customs house agent (CHA), country of origin and its code, importer exporter code (IEC), country of assignment and its code, port of shipment, name of the vessel, and some important details about the goods. Once the bill of entry is filed, an authorized Customs officer will examine the goods. Then the importer of goods should pay the basic customs duty, IGST, and GST compensation cess to clear the goods. The importer can claim ITC for the IGST and compensation cess, but not for the basic customs duty.