What the different kinds of Bills of Entry?
A There are generally three kinds of Bills of Entry. (i) Home consumption Bill of entry in white colour: This has to be filed when the importer wants to clear the goods on payment of duty and remove them to his premises immediately. (Section 46 of the Custom Act 1962). (ii) Into bond Bill of entry in buff colour: It is also known as Warehousing Bill of Entry. This has to be filed when the importer does not want to pay duty immediately but prefers to keep the goods in a warehouse and pay the duty subsequently and clear the goods for home consumption. (Section 46 and 60 of Custom Act 1962) (iii) Ex-bond Bill of entry in green color: This has to be filed when the importer wants to clear the warehoused goods for home consumption on payment of duty (Section 68 of Customs Act 1962). Note: In respect of importation by Defence establishments, Pink Bills of Entry are used for noting and issuing pass out orders.
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