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Bill of sight refers to a declaration made to customs officer by an importer who is unsure about what is being shipped. The bill of sight allows an importer to inspect the goods before paying duties. Generally, bill of sight is found in maritime law.
When a merchant is ignorant of the real quantities or qualities of any goods consigned to him/her, s/he can make a perfect entry, to receive an entry by bill of sight, for the packages, by the best description which can be given. Henceforth, it is a form of entry at the customhouse, by which goods, respecting which the importer is not possessed of full information, may be provisionally landed for examination.