GlossaryEN1 min readUpdated: Jun 16, 2026
Customs Bill of Entry
The Customs Bill of Entry formally opens the import clearance procedure when goods arrive at a border point or port.
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Source: https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en
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Definition & Explanation
The Customs Bill of Entry formally opens the import clearance procedure when goods arrive at a border point or port. Filed by the importer or their customs broker with the competent authority, it records the commodity description, quantity, declared customs value, country of origin, and the applicable Harmonized System tariff heading. Customs officers use this data for risk profiling, decide whether a physical examination is warranted, and calculate duties and taxes due. The Bill of Entry is a customs-specific declaration—it is distinct from the transport document: neither the air waybill (AWB) nor the ocean bill of lading serves this function. Most jurisdictions now mandate electronic submission via dedicated customs portals or national single-window systems.
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