{"id":27,"date":"2025-05-19T08:00:00","date_gmt":"2025-05-19T08:00:00","guid":{"rendered":"https:\/\/www.tracecontainer.com\/blog\/?p=20"},"modified":"2025-05-19T08:00:00","modified_gmt":"2025-05-19T08:00:00","slug":"procedure-for-filing-ex-bond-bill-of-entry","status":"publish","type":"post","link":"https:\/\/tracecontainer.com\/blog\/procedure-for-filing-ex-bond-bill-of-entry\/","title":{"rendered":"Procedure for Filing Ex-Bond Bill of Entry (Complete Guide 2025)"},"content":{"rendered":"

An Ex-Bond Bill of Entry is filed to clear goods from a customs bonded warehouse for home consumption. The procedure involves steps through the ICEGATE portal and physical interaction with the Customs Bond Officer, enabling release of warehoused goods after payment of applicable import duties.<\/p>\n

What is an Ex-Bond Bill of Entry?<\/h2>\n

When goods are imported and warehoused in a customs bonded warehouse under a “Into Bond” Bill of Entry (Section 57 or 58 of the Customs Act 1962) without paying import duties at the time of import, an “Ex-Bond” (or “Ex Warehouse”) Bill of Entry must subsequently be filed to clear those goods for home consumption. At this stage, the applicable customs duty and IGST at the rate prevailing on the date of the Ex-Bond clearance are assessed and paid.<\/p>\n

Step-by-Step Ex-Bond Bill of Entry Procedure<\/h2>\n
    \n
  1. Preparation:<\/strong> Gather all documents \u2014 original Into-Bond Bill of Entry, Bill of Lading, Commercial Invoice, Packing List, Insurance Certificate, any regulatory clearances (BIS, FSSAI, etc.), and the warehousing license details.<\/li>\n
  2. Filing on ICEGATE:<\/strong> File the Ex-Bond Bill of Entry on the ICEGATE customs portal (icegate.gov.in). Select filing type as “Ex-Bond” (EX) and provide the warehousing reference number, quantity to be cleared, and current value basis for duty assessment.<\/li>\n
  3. Customs Assessment and Duty Payment:<\/strong> The system assesses customs duty, IGST, and applicable levies at the current rate. Duty is payable via ICEGATE e-payment. Note: Duty is calculated at the rate applicable on the date of the Ex-Bond filing, not the original import date \u2014 a critical consideration if duty rates have changed.<\/li>\n
  4. Document Submission to Bond Officer:<\/strong> Submit the assessed and duty-paid Ex-Bond Bill of Entry (printout) along with all supporting documents to the Bond Officer at the Customs House or the bonded warehouse station.<\/li>\n
  5. Verification and Clearance:<\/strong> The Bond Officer verifies that the quantity to be cleared matches the warehouse records and that all documents are in order. The officer examines goods if so directed by the system risk rating.<\/li>\n
  6. Release Order:<\/strong> Upon verification, the Bond Officer endorses the Ex-Bond Bill of Entry and issues a Release Order, which authorizes the warehouse to physically release the cleared goods to the importer or their authorized representative.<\/li>\n<\/ol>\n

    Key Points to Note<\/h2>\n
      \n
    • Goods warehoused under customs bond can be held for a maximum of 1 year (extendable by the Commissioner). Goods exceeding the warehousing period attract additional interest on unpaid duties.<\/li>\n
    • Duty rates applied are those in force on the date of Ex-Bond filing, not the original import date.<\/li>\n
    • Partial Ex-Bond clearance is permitted \u2014 you may clear a portion of warehoused goods at a time.<\/li>\n
    • Transfer of ownership of warehoused goods to another party requires specific permissions from the Customs Commissioner.<\/li>\n<\/ul>\n

      Checklist of Required Documents<\/h2>\n

      Original Into-Bond Bill of Entry; Bill of Lading (original or copy); Commercial Invoice; Packing List; Insurance Certificate; Certificate of Origin (if duty benefit claimed); BIS Registration \/ FSSAI NOC \/ other regulatory approvals; Warehousing License copy; Importer’s IEC (Importer Exporter Code); GATT Declaration; KYC documents; Duty payment proof; Customs Agent’s authorization letter (if filed by CHA).<\/p>\n

      Bottom Line<\/h2>\n

      Filing an Ex-Bond Bill of Entry requires careful attention to current duty rates, warehouse records, and document consistency. Engage a licensed CHA with experience in bonded warehouse clearances for smooth processing. While your goods are in the bonded warehouse, you can still track the relevant container’s overall status and vessel details on TraceContainer.com.<\/p>\n","protected":false},"excerpt":{"rendered":"

      An Ex-Bond Bill of Entry is filed to clear goods from a customs bonded warehouse for home consumption. Learn the complete step-by-step procedure, documents required, and key points for Ex-Bond clearance in India 2025.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-27","post","type-post","status-publish","format-standard","hentry","category-import-export"],"_links":{"self":[{"href":"https:\/\/tracecontainer.com\/blog\/wp-json\/wp\/v2\/posts\/27","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tracecontainer.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tracecontainer.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tracecontainer.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tracecontainer.com\/blog\/wp-json\/wp\/v2\/comments?post=27"}],"version-history":[{"count":0,"href":"https:\/\/tracecontainer.com\/blog\/wp-json\/wp\/v2\/posts\/27\/revisions"}],"wp:attachment":[{"href":"https:\/\/tracecontainer.com\/blog\/wp-json\/wp\/v2\/media?parent=27"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tracecontainer.com\/blog\/wp-json\/wp\/v2\/categories?post=27"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tracecontainer.com\/blog\/wp-json\/wp\/v2\/tags?post=27"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}