A Bill of Entry (BE) is a legal document that is filed by customs clearance agents or importers on or before the arrival of the imported goods. It is submitted to the Customs department as a part of the customs clearance procedure. Once this is completed, the importer will be able to claim ITC on the goods. The bill of entry can be issued for either home consumption or bond clearance. When it is issued for bond clearance, the bond number and date of issuance need to be included.