Capital Spend

Import Accounting — Bill of Entry & Five-Bucket Receipts

Customs duty captured at source per line from the Bill of Entry, attributed across exactly what you accepted, lost, rejected, damaged or never received — and a recovery path for each.

A capability of ProcureTrail, configured by Kiren & Co as part of your professional engagement. It can be configured as part of an engagement on its own or alongside other ProcureTrail controls, depending on your organisation’s requirements. How the system fits together →

Sounds familiar?

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Duty gets spread across the consignment in a spreadsheet, and the asset cost is approximately right at best.

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Something arrived damaged. The duty on it was capitalised anyway, because separating it was too much work.

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Goods were short landed and nobody is sure whether to recover from the supplier, the shipper or the insurer.

What it does

Four duty heads across five receipt buckets, computed per unit.

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Bill of Entry, line by line

Duty captured from the Bill of Entry against each line, rather than allocated to the consignment as a lump.

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Four duty heads

Basic customs duty, social welfare surcharge, IGST and compensation cess — each attributed separately.

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Five receipt buckets

Accepted, normal loss, rejected, damaged and short landed. Mutually exclusive, so every unit is accounted for once.

Recovery routed, not absorbed

Duty on units that were rejected, damaged or never arrived is identified so a debit note can go to the right counterparty.

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Into the asset cost stack

Attributed duty forms part of the asset’s cost and is maintained through capitalisation, credit and derecognition.

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Through to your books

The resulting entries reach your accounts through the same governed posting queue as everything else.

See a worked Bill of Entry

One consignment with a short-landed line makes the whole thing obvious in about four minutes.

Duty attribution worksheet

Each duty head across each receipt bucket, per unit, for a real line.

The recovery decision

Which counterparty a short-landed or damaged quantity is recovered from, and the debit note that results.

The asset cost stack

What finally capitalises, and what does not.

Scope, stated plainly

Modelled

Basic customs duty, social welfare surcharge, IGST and compensation cess, attributed per unit across five mutually exclusive receipt buckets.

Not modelled

Anti-dumping duty, safeguard duty and the agriculture infrastructure and development cess are not handled.

Prerequisite

Customs ledgers must be configured before import accounting is enabled, and the software enforces that.

Credit

Where IGST on import is creditable, it is treated separately from the duty that capitalises.

Often deployed with

Turned on per organisation. Same register, same audit trail, same login — no second system, no migration.

Common questions

How is customs duty attributed?

Per line from the Bill of Entry, across the quantities you actually accepted, treated as normal loss, rejected, damaged or never received. Each duty head is attributed separately on a per-unit basis, so what capitalises reflects what arrived.

Which duty heads are handled?

Basic customs duty, social welfare surcharge, IGST and compensation cess. Note that anti-dumping duty, safeguard duty and the agriculture infrastructure and development cess are not modelled.

What are the five receipt buckets?

Accepted, normal loss, rejected, damaged and short landed. They are mutually exclusive, so every unit on the line is accounted for exactly once.

What happens when goods arrive short or damaged?

The duty attributable to those units is identified separately, and a debit note can be raised against the right counterparty rather than the cost being absorbed silently into the asset.

Does the duty reach the asset cost correctly?

Yes. The attributed duty forms part of the asset’s cost stack, and is maintained through capitalisation, credit and derecognition.

Do we need the whole platform for this?

Import accounting sits with goods receipt, because a Bill of Entry presupposes a consignment being received. It works alongside the fixed asset register and your accounting posting.

Bring us one Bill of Entry

A single real consignment — ideally one that went wrong — is the fastest way to see whether this is worth your time.