Types of Bill of Entry

Bill of entry can be classified under 3 types depending upon the filing:

1 Advance Noting of B/E

Within 30 days before, from the expected date arrival of the vessel
fresh B/E would have to be filed if the vessel does not arrive within 30 days,
Assessment of the B/E is complete before arrival of goods
Final printout of the B/E only after arrival of the vessel, and after comparison with IGM
The rate of exchange as prevailing on the date of filing the Advance B/E
rate of duty as on the date of entry inward of the vessel
B/E to be re-assessed for any change in the Rate of duty.

2 Prior Entry B/E

Filing of B/E after submission of IGM but before arrival of the vessel
Assessment of the B/E is complete before arrival of goods
Final printout of the B/E only after arrival of the vessel
The rate of exchange as prevailing on the date of filing the Prior Entry B/E
rate of duty as on the date of entry inward of the vessel
B/E to be re-assessed for any change in the Rate of duty.

3 Regular B/E

Filing of B/E after arrival of the vessel
Rate of exchange and rate of duty as on the date of the filing of B/E

Bill of Entry under Section 46

Then there is a special kind of B/E filed under section 46 of the Act:
Import documents like Invoice etc not available
Value of the goods not known
Contents of the package not known
Value is appraised by the shed officers
Once the value is appraised, it is dealt further in the normal procedure.