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    <title>Import procedure - Bill of Entry</title>
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    <description>Imported goods require Customs clearance unless transported in transit or transshipment without duty; importers must file a Bill of Entry for home consumption or warehousing, with non-electronic entry allowed by Commissioners where necessary. Clearance requires an Importer-Exporter Code except for prescribed exemptions. Filing and processing occur through the EDI system or ICEGATE, supporting document upload via &quot;e Sanchit&quot;, and Bills of Entry may be subject to Faceless Assessment by remote officers.</description>
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