(Ex-Bond Bill of Entry/Courier Bill of entry are now considered as evidence of physical import)
An importer in India has to submit one of the following records as proof of physical import of goods
Exchange Control copy of the Bill of Entry for domestic consumption or
Exchange Control copy of the Bill of Entry for warehousing in case of 100% Export oriented Units (EOUs) or
Custom Assesment Certificate or Postal Appraisal form as declared by the importer to the Custom Authorities.
In view of the establishment of Free Trade Warehousing Zones/SEZ unit warehouses, imported goods can be stored therein for re-export/re-selling purposes for which Custom Authorities issue Ex-Bond Bill of Entry. The Reserve Bank of India notified on November 26, 2015, that the AD banks may accept Ex-Bond bill of Entry or by any other similar nomenclature as evidence for physical import of goods. Besides, RBI advised AD banks to accept the Courier Bill of entry as declared by the courier companies to the Custom Authorities as evidence import of goods