Entry inwards requirements limit unloading until proper officer authorisation, affecting duty rate and bonded tank transfer conditions.

Entry Inwards must be granted before unloading imported goods, normally after the Import General Manifest is delivered; the Entry Inwards date determines the duty rate for prior bills of entry. Unloading is allowed only at specified places under proper officer supervision, with exceptions for limited consignments and requirements for prior notice and fees for holiday unloading. Liquid bulk may be discharged through pipelines into bonded warehouse tanks subject to prior permission, fulfilment of statutory conditions, and inter jurisdictional concurrence where necessary.

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