Electronic integrated declaration may be filed via ICEGATE or service centre; Bill of Entry requires detailed importer, shipment and valuation data. Regulation 3 authorises an authorised person to enter the electronic integrated declaration in the Indian Customs Electronic Data Interchange System through ICEGATE or via data entry at a service centre by furnishing the required particulars in the electronic form on the ICEGATE website; the Bill of Entry form requires comprehensive importer, CHA, shipment, bond, invoice, item-level valuation and classification particulars and a declarant's attestation.