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Import General Manifest 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: # To ensure that all the import of a vessel has been duly accounted for # 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. # That all documents relating to import ship files are forthcoming and complete.

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. 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.

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Details regarding goods in vessel/ aircraft. Name Exporter Importer COA Test reports Packing details Weight / volume Declaration

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Q: What is the contents in import general manifest?
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