What is meant by Bill of Lading and Bill of Entry?


  1. Bill of Lading : Bill of lading is a document prepared and signed by the master of the ship acknowledging the receipt of goods on board. It contains terms and conditions on which the goods are to be taken to the port of destination.
  2. Bill of Entry : It is an application form supplied by the customs office to the importer. At the time of receiving the goods, the importer has to fill in three copies of this form and submit same to the customs office. It contains information like name of ship, number of packages, marks on the packages, name and address of the exporter, etc.