What Is a Bill of Entry (BOE)? A Bill of Entry is the legal document an importer or customs clearing agent files with customs authorities whenever goods come into a country. It spells out the details of what's being imported, and customs officials use it to work out the duties and taxes owed. Nothing clears customs without it. The BOE has to be filed before goods can be released, ... https://sepfust.com/blogs/what-is-bill-of-entry