Which form is used for Bill of sight (Provisional entry)?

• A. Form C14B
• B. Form C15
• C. Form C16
• D. Form C18

Answer: (B)

Provisional entry allows goods to move in temporarily while the full valuation and inspection are arranged. The form designated for this provisional clearance is Form C15, specifically used to record a Bill of Sight. It captures the essential details needed to release goods on a provisional basis—who’s importing, what’s being imported, a description and quantity, the provisional value, duties on that provisional basis, and any security or conditions required. Using this form lets customs authorize temporary release with the understanding that final duties and classifications will be confirmed later. After the final assessment, the provisional entry can be updated or converted into a full bill of entry with the final figures. Other forms serve different customs processes and aren’t used for provisional entries.