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of <h1>Import Process: Into-bond Bill of Entry Requires Customs Retention, Re-warehousing, and Transit Bond for Transshipment.</h1> The Into-bond Bill of Entry is processed at the import port, with the original retained at customs and three copies accompanying the consignment. The EOU officer records re-warehousing and examination on duplicate and triplicate copies, returning the duplicate to the Assistant Commissioner. Discrepancies found during examination are reported to update records. Transshipment of goods away from the import port requires a transit bond or insurance policy equivalent to the duty amount. Software units can import software via data communication and must file a Bill of Entry within 24 hours.
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