Bill of Entry Amendment | Corrections Simplified with DSC

Finally done with your Bill of Entry on the ICEGATE portal. But wait! There's a mistake—maybe a wrong HS code, an incorrect invoice value, or even a tiny typo that could cause major headaches with customs. Panic? Not anymore.

Thanks to India's digital customs system, amending your Bill of Entry is now faster, simpler, and fully secure. But! Only if you have your Digital Signature Certificate (DSC) ready.

Whether it's a minor clerical error or a more critical correction affecting duty, the DSC allows you to file amendments online with confidence, avoiding unnecessary trips to customs offices and reducing the risk of delays or penalties.

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copy and its complete details.

Legal Basis of Bill of Entry Amendment India

Every amendment to a Bill of Entry is backed by law. In India, the authority to make these corrections comes from the Amendment of Bill of Entry under section 149 of the Customs Act, 1962. This provision allows importers to fix genuine errors in their filed BoE, ensuring compliance without unnecessary penalties.

The legal framework ensures that:

- Importers can correct genuine mistakes without facing unnecessary penalties.

- Customs maintains a clear audit trail, protecting both the government and the importer.

- Duty calculations, HS code classifications, and exemptions remain accurate and compliant.

Types of Amendments to Bill of Entry

Looking for a Bill of Entry amendment PDF to understand its types in detail? Here is what all you need to know.

Not all amendments are treated the same. The type of amendment depends on when it's filed and who approves it.

Stage-Wise Amendments:

Here are the BOE amendments divided based on stages:

Before Assessment

- The BoE has been filed, but customs has not yet assessed it.

- Typical corrections: minor clerical errors, typos, and missing details.

After Assessment but Before Out-of-Charge (OOC)

- The BoE has been assessed, but the goods haven't been cleared yet.

- Common corrections: HS code, invoice value, quantity, and duty adjustments.

After Out-of-Charge / Amendment of Bill of Entry after clearance

- Goods have already been cleared from customs.

- Amendment of Bill of Entry after clearance requires a strong justification and all original supporting documents.

- Typical corrections: errors affecting duty, compliance, or GST credits.

Based on Who Approves Them:

Self-Approval / Auto-Approval: Minor, system-allowed changes before assessment.

Officer Approval: Significant corrections affecting duty, classification, or compliance are required at later stages.

How Do You Know If You Need a Bill of Entry Amendment India?

A Bill of Entry amendment ICEGATE is required whenever there's an error in the filed BoE that could affect duty, compliance, or clearance.

- Common situations include:
- Wrong HS code
- Incorrect invoice value
- Quantity mismatch
- Minor typos in descriptions or details
- Missing licenses or exemptions

Bill of Entry Amendment Time Limit

Earlier, under Section 149 of the Customs Act, 1962, importers could amend a Bill of Entry without any specific time limit.

But the new Draft Bill of Entry (Post Import Amendment) Regulations, 2024, have introduced a Bill of Entry amendment time limit. You now need to file amendments within one year from the date of clearance. In special cases, the Commissioner can allow an extra six months. This makes the process more organized and helps ensure timely corrections.

BoE Amendment Procedure: Required Documents and Details

1. The original Bill of Entry copy and its complete details.

2. Commercial invoice describing the list of goods

3. Bill of Lading or Airway Bill

4. Proof of Duty Payment

5. Certificate of Origin (COO) (if the amendment changes the country of origin or affects duty exemptions/benefits)

6. Digital Signature Certificate (DSC) for online filing

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Bill of Entry Amendment Procedure: Step by Step

Here's the full step-by-step process on how to amend Bill of Entry online:

1. ICEGATE Login

Log in to ICEGATE using your registered credentials.

2. Access Services

Click on Services in the menu.

3. Open BE Amendment Webform

From the Bill of Entry Webforms, navigate to Electronic Filing and select the BE Amendment link.

4. Fill Amendment Form

The Bill of Entry Amendment Form will appear. Fill in or alter the necessary details.

5. Select Amendment Type

Choose the amendment message type:

A – Amend or change any details

S – Add or supplement any details

D – Delete or remove any details

6. Add Details in Sections

Fill in the three main sections:

Invoice Details: Supplier details, Seller & Broker details, Invoice rates & commercial details, Third-party details, Supporting documents

Item Details: Product & notification details, Price details, Manufacturer details, Supporting documents

Single Window: Production details, Control details, Constituent details, Declaration statement

7. Save Draft

Save the application form as a draft to review all entries before final submission.

8. Digital Signature

Digitally sign the application using your Digital Signature Certificate (DSC).

9. Upload Supporting Documents

Upload the required documents through the web form.

Note: Each file must be in PDF format and not exceed 1.5 MB.

10. Attach Documents

After uploading, click Attach to link the documents with your application.

11. Submit Form

Click Submit to send the amendment.

12. DSC Validation

DSC validation is performed during submission. The form is successfully submitted only after DSC validation is complete.

Now you are completely aware of how to amend Bill of Entry online, and you don't need to look for any Bill of Entry amendment PDF. It's mentioned here in a simple and easy way.

Bill of Entry Amendment Letter Format

A Bill of Entry (BoE) is a legal document that contains all details of imported goods and is used by customs to clear shipments. While the exact layout may vary depending on the portal or customs system, a typical Bill of Entry amendment letter format includes:

Importer and Exporter Details: Name, address, and IEC code

Shipping Information: Bill of Lading / Airway Bill number, vessel/flight details, port of entry

Product Description: Item name, HS code, and classification

Quantity and Value: Number of units, unit price, and total invoice value

Duty Details: Customs duty, GST, and other applicable charges

Supporting References: Licenses, Certificates of Origin, and exemption notifications

Are There Any Bill of Entry Amendment Charges?

Filing a Bill of Entry amendment online does not have a fixed fee. However, certain situations may require payments:

- If the amendment increases the duty payable, you will need to pay the differential duty.

- Non-prior amendment: This refers to amendments made after the Bill of Entry has been filed and the goods are already cleared—essentially post-clearance corrections.

- Customs take ₹1000 per BoE as the Bill of Entry amendment Charges for such amendments as a processing fee.

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Conclusion

The Bill of Entry amendment procedure in India is designed to help importers correct errors in their filings. With the ICEGATE digital system, amendments have become faster, more secure, and convenient, especially when using a Digital Signature Certificate (DSC) for authentication.

Just make sure to file it under the Bill of Entry amendment time limit, follow the steps for BOE amendment procedure mentioned here, and you are good to go!