Who should file the declaration?
General conditions
Filing of import report
Goods Retained on Board Vessel
Enclosures to IGM
Amendment in Import General Manifest
Legislative References


Object :

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:

    1. To ensure that all the import of a vessel has been duly accounted for
    2. That all the obligations imposed on the master/steamer agents of the vessel under the provision of sec.30 and 42 of the Customs Act, have been duly fulfilled.
    3. That all documents relating to import ship files are forthcoming and complete.

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.



General conditions:

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 the Form I, Form II , Form III, Form IV & Form V prescribed under Import Manifest (Vessels) Form Regulations. 1976.

  1. Report is prepared for following types of cargo in separate sheets:

    Cargo to be landed at the land customs station.

    Unaccompanied baggage.

    Goods intended to be transshipped.

    Same bottom or retention cargo kept in the vehicle.

    Crew’s Effects Declaration

  2. If the vehicle is carrying arms, ammunitions, explosives, narcotics, dangerous drugs, gold, and silver, these goods must be compulsorily declared whether they are intended for discharge or transshipment or same bottom cargo.
  3. Prescribed from of Import Report requires declaration of cargo particulars; vessel stores and private property of crew have to be declared on he same form.
  4. Even when no cargo is carried, a NIL declaration should be filed.

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.

  1. If the goods kept on board are alcoholic liquor, cigarettes, cigars, pipe tobacco, such goods must be kept under Customs seal.
  2. All consumable stores must also be similarly kept under Customs seal. In case of consumable stores, if it is not practicable to keep goods under Customs seal, the proper officer has to take an inventory and allow the goods to be kept on board.

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.

  1. Deck Cargo Declaration/ Certificate.
  2. Last port clearance copy.
  3. Amendment application (when relevant)
  4. Income Tax certificate in case of export cargo.
  5. Nil export cargo certificate
  6. Port Trust ‘No Demand" certificate.
  7. Immigration certificate.
  8. Application for sign on/sign off of crew (when relevant)
  9. Application for crew baggage checking when they sign on (when relevant)

The following information is also to be given along with the declaration

  1. Arms and Ammunition Declaration.
  2. Certificate for payment of Export duty/cess in case of transshipment cargo from one port to another and to foreign port.
  3. Certificate from Health officer.
  4. Certificate from sanitary officer
  5. Certificate from the Boarding Officer regarding receipt of documents like vessels store lists etc.;
  6. Certificate regarding Engine and Deck stores;
  7. Certificate that ships crew do not possess more than Rs. 60 Indian currency.
  8. Certificate regarding foreign currency on board;
  9. Disbursement certificate regarding Indian Currency on board for payment of wages etc.’
  10. Explosives declaration;
  11. Gold and silver declaration
  12. Port officers entry certificates
  13. Vessels registration
  14. No Indian crew certificate;
  15. Opium and dangerous drugs certificate/declaration;
  16. No Monkey certificate;
  17. Oversider discharge certificate.
  18. Discharge guarantee for containers to be landed;
  19. Certificate regarding nationality of crew;
  20. Vessels appraisal certificate
  21. Arrival report;
  22. Light dues certificate
  23. Light dues certificate
  24. Certificate of customs officer regarding Indian currency on Hoard;

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