PROCEDURE FOR FILING IMPORT GENERAL MANIFEST.
|Who should file the declaration?|
|Filing of import report|
|Goods Retained on Board Vessel|
|Enclosures to IGM|
|Amendment in Import General Manifest|
The declaration to be filed under Section 30 of the Customs Act 1962. is known as Import Report in case of import by land, and Import General Manifest in case of import by sea .This is a declaration is a statutory declaration and every ship, which enters Indian, waters with the intention of discharging cargo is bound to deliver this document. The purpose of filing IGM is:
Who should file the declaration:
Primary liability to file this declaration is on the person in-charge of the vessel or craft. This declaration must be filed within 24 hours of arrival of the vessel or craft. (Section 30). Section 148 allows all acts to be done by a person in-charge of conveyance, to be done by his agent also. A person who represents himself as an agent and accepted as such by the proper officer will be liable for fulfillment of all obligations and also to penal consequences such as penalties and confiscations.
Import General Manifest/ Import Report filed should be in conformity of Import Manifest (Vessels) Form Regulations. 1976. Ordinarily, Import General Manifest is required to be filed within 24 hours of arrival of the vessel in the Customs station. In case of imports by vessel, manifest may be delivered even before the arrival of the vessel.
A person filing declaration under this section has to declare the truthfulness of contents. This declaration has legal consequences, which bind the carrier. Any mis-declaration in this document will attract the penal provisions of Section 111 (f) and section 112.
Filing of import report:
An import report is prepared in theForm I, Form II , Form III, Form IV & Form V prescribed under Import Manifest (Vessels) Form Regulations. 1976.
Cargo to be landed at the land customs station.
Goods intended to be transshipped.
Same bottom or retention cargo kept in the vehicle.
Crew’s Effects Declaration
Goods retained on board vessel:
Any vessel, which comes from a foreign port, is allowed to keep such goods on board without payment of duty in terms of Imported Stores (Retention on Board) Regulations, 1963 . This is allowed, although, technically, an import occurs when the vessel touches the landmass of India, If the vessel loses the character of foreign-going conveyance, following procedure will be applicable.
Customs seal affixed on the goods retained on board must not be broken until the vessel again becomes a foreign going vessel
Enclosures to IGM:
The following documents are required to be submitted alongwith the Import Manifest/Import Report.
The following information is also to be given along with the declaration
Amendment in Import General Manifest.
The shipping Line would be required to submit a written request to the Asstt. /Deputy Commissioner (Imports), seeking, amendment of IGM particulars giving the reasons therefore. Additional entries in IGM have to be allowed in bona fide cases when filed along with a copy of Bill of Lading and invoice relating to the additional entry. Reason for non-inclusion of entry in the first instance and reason for delay should also be given for consideration.
If for any reason the carrier desires to amend or supplement the IGM, it will be permitted by the proper officer if he is satisfied that there is no fraudulent intention behind such move.
Under Levy of Fees Regulations, 1970, a fee of Rs. 10/- is payable for amendment on supplementation on manifest. But, no fee is payable for amending the Manifest if it is for including entries relating to ports which have not been covered in the manifest and if it is for articles of baggage.
Legislative references:Section 30 of the Customs Act, 1962
Section 148 of the Customs Act, 1962
Imported Stores (Retention on Board) Regulations, 1963
Import Report (Form) Regulations 1976,
Import Manifest (Vessels) Regulations, 1971.
Levy of fees (customs Documents) Regulations, 1970