Joint Bill of Entry filing allows importer and lessor to clear leased capital goods subject to contractual and signature conditions Bills of Entry may be filed jointly in the names of the lessee (importer) and the lessor for capital goods imported under leasing arrangements, using the prescribed format and signed by both parties. Joint filing does not create eligibility for concessional Project Imports or other notifications unless the goods and project meet the specified conditions; imports in the lessor's sole name are not eligible. Diversion or resale triggers liability for differential duty and penalty. Similar joint filing is permitted for EOU, EPZ, STP and EHTP units, subject to a contractual agreement, joint naming on the Bill of Entry, and signatures by both lessee and lessor.