Bill of Entry vs Shipping Bill: which document does what?

Bill of Entry: the import side

A Bill of Entry is the customs declaration associated with importing goods. Section 46 of the Customs Act addresses entry of imported goods for home consumption or warehousing. It also places responsibility on the importer for the accuracy and completeness of the information and the validity of supporting documents.

In a handover conversation, ask whether the import information is ready for preparation, whether questions remain and which reference you should use for follow-up.

Shipping Bill: the export side

For goods exported by vessel or aircraft, section 50 describes entry through a shipping bill. The section refers to a bill of export for land exports. These are customs records rather than freight invoices.

When discussing an outbound sea shipment, distinguish the customs declaration from the carrier booking and from the commercial sale documents.

Keep these separate from the other records

• Commercial invoice: the seller’s commercial details of the transaction.
• Packing list: the package-level information used in preparation and handling.
• Bill of lading or airway bill: a transport record for the relevant movement.

A reference to a “bill” without the full name can easily send a team looking for the wrong document. Use the complete document name in emails and file names.

Build a clearer reference sheet

Keep a single shipment reference sheet with the commercial invoice number, transport reference and relevant customs declaration reference when available. Record who supplied each document and which version is final.

Ask your customs broker about the status of the specific record you need rather than assuming every document becomes available at the same point in the process.