Decoding the Bill of entry : Understanding its key terms So Basically a BOE Contains five parts namely , 1. Bill of entry summary 2. Invoice & Valuation Details 3. Duties 4. Additional Duties 5. Other Compliances Part 1 : Bill of Entry Summary 1. IEC – Importer Exporter Code : An unique 10 digit code issued by the Directorate General of foreign Trade (DGFT) to every importer and exporter in Inda. Customs uses this code to track the import/export transactions of an entity. 2. BR ( Branch ... Shipping Bill & Bills of Entry summaries may be accessed using required details such as the Importer Exporter Code (IEC), PAN (Permanent Account Number) Learn what a Bill of Entry (BoE) is, how it affects your import-export business, and what types of BoE exist. Find out the key entities involved in the BoE process and the format and components of a BoE document. The term Bill of Entry is a core concept under economy. Get to know the definition of Bill of Entry , what it is, the advantages, and the latest trends here.