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Object
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:
i. To ensure that all the import of a vessel has been duly accounted for
ii. 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.
iii. 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 ofSection 111 (f) and section 112.
Unaccompanied baggage.
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.
A. If the goods kept on board are alcoholic liquor, cigarettes, cigars, pipe tobacco, such goods must
be kept under Customs seal.
B. 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.
7. Immigration certificate.
9. Application for crew baggage checking when they sign on (when relevant)
e. Certificate from the Boarding Officer regarding receipt of documents like vessels store
lists etc.;
g. Certificate that ships crew do not possess more than Rs. 60 Indian currency.
j. Explosives declaration;
m. Vessels registration
p. No Monkey certificate;
u. Arrival report;
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
Q.1 What is meant by import?
A. As per (Section 2 (23) of the Customs Act 1962) Import means bringing any
goods into India from a place outside India. It has been the contention of the
department; the import is complete the moment the goods have been brought within
the limits of the territorial waters of India. The Gujarat High Court has taken the view
that when Section 12 of the Customs Act refers to ‘exportation or importation into’
of goods the reference is to the landmass of India not the Territorial waters of India
(Prabhat cotton & Silk Mills v. U.O.I – 1982 (10) E.L.T. 203(Guj.DB)
A. Any body intending to import goods for commercial purpose has to submit an
application to the Directorate General of Foreign Trade and obtain Importer and
Exporter Code (IEC) number. In the case of 100% EOUs / EPZs the importer and
Exporter Code (IEC) numbers are allocated by the Development Commissioner of
Export Processing Zone concerned. This number has to be indicated in the documents
filed with the Customs for clearance of the imported goods. This number is not
required in the case of import of gifts and baggage. From April’2001 the IEC will be
replaced with the PAN number issued by the Income Tax authorities. This will be the
uniform identification number for transaction with any Government agencies like
Customs, Central Excise etc.
Every goods imported shall be in conformity with Section 11 of the Customs Act
1962, Foreign Trade (Development & Regulation) Act 1992 read with the EXIM
policy in force. Those goods which are not falling within the parameter of EXIM
Policy are normally confiscated or allowed to redeemed on payment of fine / penalty.
Q.3 What is Import General Manifest (IGM)?
A. Bill of entry can normally be filed to clear the goods after the Import General
Manifest (IGM) is presented to the Customs Officers by the Steamer Agents /
Airlines, as the case may be. In exceptional cases the customs authorities may note
the Bill of entry before the Manifest is filed. In addition to the goods entered in the
vessels manifest Bills of Entry are also required for the clearance of :
(v) Un-serviceable stores, e.g. Dunnage wood, Empty bottles, drums etc. of
reasonable value.
(vii) Cargo by sailing vessels from Customs Ports when landed at open
bunders only.
(iii) Ex-bond Bill of entry in green color: This has to be filed when the
importer wants to clear the warehoused goods for home consumption on
payment of duty (Section 68 of Customs Act 1962).
Q.7 What are the documents to be filed to clear the imported goods for home
consumption?
A. The main documents to be filed are the home consumption Bill of Entry in the
prescribed form after filling up various columns are as under:
1. Copy of order/contract.
4. Import licence.
7. Weight specification.
13. If spare parts are being imported invoice should indicate unit price and extended
total of each item.
14. If invoice is for FOB, freight charges and insurance premium amount certificate
should be attached.
16. No Commission letter to be given by importer i.e., Agent’s Commission, if any has
not been paid in India.
20. If second hand machinery is being imported then Chartered Engineers certificate is
necessary as per the Import Export Policy
Apart from the above the importers are also required to file declaration in the prescribed
form by the importers regarding correctness of the contents and the value of the
goods, The Assessing officer may call for any other documents/information if found
necessary, to determine the correct value and correct rate of duty (Section 46 and 17 of
the Customs Act,. 1962)
For Chapter wise Details of documents to be filed please see under Customs Procedures
for Clearance of Imported goods
Q.8 What is the procedure to clear imported goods for home consumption in the manual
system of filing Bill of Entry?
A After the Bill of entry is noted in the Import Department, it goes to the assessing
officer for assessing. On scrutiny of the documents submitted, if the assessing officer finds it
necessary to examine the goods first, to decide the correctness of value and classification of
the goods under the customs and central excise tariffs or at the request of the importer, he
gives an examination order on the reverse side of the original copy of bill of entry and returns
to the importer or his agent. The bill of entry along with other documents is presented to the
officer in charge of examination of the goods. As indicated by the assessing officer on the
reverse side of the original bill of entry, examination is carried out and the report furnished by
the Examining officer on the reverse of the original copy of bill of entry. The bill of entry is
then forwarded to the assessing officer who verifies the examination report with reference to
the declarations made by the importer. The assessing officer verifies the correctness of value
and classifies the goods and indicates the rates of basic customs duty leviable under the
customs tariff and additional duty of customs leviable and signs the Bill of entry. The Bill of
entry is then forwarded to the Assistant Commissioner for countersignature. Wherever there
is an import license it is debited with the value/quantity or both. Thereafter, the amount of
duty is worked out and mentioned on the Bill of entry. The Importer or his Agent should pay
the indicated duty in the Customs treasury / or in the authorized Bank. The clerk concerned
then detaches the original copy of the Bill of entry. The authorized customs officer gives an
order on the reverse of the duplicate copy of the bill of entry permitting clearance of the
goods for home consumption. This order is known as Passed out of Customs Charge’. The
duplicate is then presented by the importer / agent to the custodian who delivers the goods
after collecting their dues, if any (Sections 17(1) and 47(1) of the Customs Act, 1962.
A After the Bill of Entry is noted, it is forwarded to the Assessing officer, if all the
documents/information are available to determine the correctness of value and classification
under the Tariff, the Assessing Officer makes assessment straight away and gives the
examination order on the reverse of the duplicate copy of the Bill of entry and then the Bill of
entry is forwarded to the Assistant Commissioner for countersignature. Wherever there is an
Import license/customs clearance permit (CCP) it is debited with the value/quantity or
both. Thereafter, the amount of duty is calculated and mentioned on the Bill of entry. The
bill of entry is then pre-audited by the Internal audit department. Thereafter, the duty as
indicated in the Bill of entry has to be paid in the custom treasury or in the authorized
Bank. The clerk concerned detaches the original copy of the Bill of entry after payment of
the duty and the rest of the copies of bill of entry and other documents are returned to the
importer/agent, after which it has to be presented to the officer in charge of examination. The
officer concerned carries out examination as indicated by the Assessing officer on the reverse
of the duplicate copy of the bill of entry and writes his examination report on it. If the
examination reveals that the goods imported are in conformity with the declaration in the
documents, he gives an order on the reverse of the duplicate copy of Bill of entry permitting
clearance of goods for home consumption. This order is known as Passed out of Customs
Charge’ (Sections 17(1) and 47(1) of the Customs Act, 1962.
Q.12 What is the time limit allowed to pay duty on a Bill of entry assessed to duty?
A Duty has to be paid within two days from the date on which the Bill of entry is
returned after assessment to the Importer/agent for payment of duty. If the duty is not paid
within the stipulated time, interest on amount of duty is also payable. (Section 47 of the
Customs Act 1962)
Q.13 When a consignment arrives and its details are not known to file a Bill of entry,
what is the procedure to be followed?
Q.14 What are the advantages in presenting Bill of entry before the arrival of the
Vessel / Aircraft?
A If all the documents are available, the prior entry bill of entry can be presented and
got assessed and the duty if any paid . Therefore, as the goods land, they can be examined
and the delivery taken without any loss of time and without paying demurrage charges.
Q.15 If the import license is registered with one Customs House, but the goods are
landed in some other port, what is the procedure to be followed to clear the goods in
that port?
A An import license is normally issued by license issuing authority indicating the port
of registration as requested by the importers. In other cases where port of registration is not
mentioned, the port where first importation takes place, the licences are registered. Customs
authorities debit the quantity and value of the consignment, whenever the goods covered by
that license, are imported through that Port before the goods are allowed for clearance. But,
if any consignment covered by that license is landed in some other port and if it is to be
cleared there itself, the importers have to make an application to the customs authorities
where the license is registered requesting them to issue a Telegraphic release advice (TRA) /
Release advice to the other custom house indicating the details of the import license, quantity,
value, etc. Accordingly, the release advice is issued from the port of registration to the other
Custom House after debiting the quantity and value in the license. The other custom House
allows clearance of the goods on the basis of such advice if it is found valid to the goods
imported.
Q.16 When a consignment requiring import license has landed in a port, but the license is
held up elsewhere, is there any provision to clear the goods pending production of
license?
Where the importer or the exporter has produced all the documents and furnished full
information but the proper officer of customs may deem it necessary to make further enquiry
for assessing the duty, he may resort to provisional assessment, pending such enquiry.
(Section 18 of The Customs Act 1962 authorizes provisional assessment)
For making provisional assessment the importer or exporter is required to execute a bond for
the differential amount of duty between the duty provisionally assessed and the duty most
likely to be assessed at final assessment stage. The importer or exporter is also required to
deposit with the customs a sum not exceeding twenty percent of the provisional duty as
determined by the proper officer of customs. On execution of bond and depositing the sum,
goods may be released .
A The owner of any imported goods may relinquish his title to the goods at any time
before an order for clearance of goods for home consumption is passed or the proper officer
of customs passes an order permitting the deposit of the goods in the warehouse. Then the
owner of the goods shall not be liable to pay duty on such goods (Section 23 (2)of the
customs act 1962). In other words, once the proper officer of customs passes an order
permitting clearance of goods for home consumption or for depositing in a warehouse the
owner loses the right to relinquish his title to the goods and his liability to pay duty remains.
It may be also clarified that goods once warehoused cannot be abandoned or title can be
relinquished.
The Bills of Entry under this procedure are processed and assessed to duty under
the second appraisement system ie., assessment and duty collection is done first and then
consignment examined. In such cases the Assessing Officer indicates on the reverse of the
duplicate Bill of Entry to the Appraiser in charge of examination to ‘Inspect the lot and check
marks and numbers on the packages’. After inspection of the lot and marks and numbers of
the packages with reference to the declaration in the Bill of Entry and other connected
documents, the Docks Appraiser gives ‘Passed out of Customs’ order. The Docks Appraiser,
in the presence of Assistant Commissioner may, examine the goods in exceptional cases. Any
discrepancy on examination with regard to description, quantity, weight, declaration made
with regard to value, etc, will bar the importer from utilizing this scheme in future. The
department may also initiate any other action under the law depending upon the nature of
mis-declaration etc. The facility of ‘Green Channel’ clearance is not extended in cases of
goods sought to be cleared under the “Self Assessment” procedure.
Such Bills of Entry are subjected to the post clearance audit . This ‘Self Assessment ‘
procedure is now extended only in the major Custom Houses in repect of the
following cases.
ii) The goods in question do not require any import license/Customs clearance permit
nor or they subject to any restriction/prohibition.
Q.21 What is the Procedure for importing goods through Post? What is the relevant date
to levy duty on goods imported by post?
A. Subject to prohibition/restrictions goods(either gifts or commercial) can be
imported by post. All the foreign parcels are routed through foreign post offices. The
postal authorities prepare a list called ‘Way Bill’ giving the details of the parcels and
present the same along with the parcels to the customs officers posted there. After
examination, the parcels are allowed to be delivered to the addressee if nothing
objectionable is found and no duty is chargeable. In case duty is chargeable the
amount of duty is indicated by the customs. The postal authorities collect the duty as
indicated by the customs and the postal service charges, if any, and deliver the parcel
to the addressee. In case any documents are required to assess the parcel the Customs
authorities call for the same from the addressee and complete assessment on receipt of
the required documents, and thereafter the postal authorities deliver the parcels to the
addressee after collecting the duty assessed by customs and the postal service
charges , if any.
Relevant Date : The relevant date to levy duty on goods imported by post is the date
on which the postal authorities present to the proper officer of Customs a list
containing the particulars of such goods for the purpose of assessment.
If such goods (post parcels) are imported by a vessel (ship) and the list of the
goods is presented by the postal authorities to the Customs Officer before the date of
arrival of the ship the rate of the duty in force on the date of arrival of the vessel is
applicable (Section 83 of the Customs Act,1962).
Arrival Of Goods And Procedures Prior To Lodgement Of Goods Declaration.
Customs Act, 1962, envisages that only places notified by the Government shall be Customs ports or Customs airports for the
unloading of imported goods and loading of export goods. At each such customs ports, the Commissioner of Customs is empowered to
approve proper places for the unloading and loading of goods and he also specifies the limits of any Customs area. The law further
provides that the person in charge of the vessel or an aircraft shall not call or land at any place other than the Customs port/airport,
except in cases of emergencies.
2. Section 37 empowers the proper officer to board any conveyance carrying imported goods or export goods. He may remain
on board as long as he decides to remain. The proper officer may question the person in charge of the vessel or aircraft.
He may demand production of documents and also ask questions, to be answered by such person. The person in charge of
the conveyance is bound to comply with these requirements [Section 38].
3. The Master / Agent of the vessel or an aircraft has to deliver an import manifest (an import report in case of a vehicle),
within 24 hours after arrival in the case of a vessel and 12 hours after arrival in the case of an aircraft or a vehicle in the
prescribed form. The time limit for filing the manifest is extendable on showing sufficient cause. In the case of a vessel or
an aircraft, a manifest may also be filed even before arrival of the vessel or aircraft (known as Prior Entry Manifest). In
the case of vessels, for administrative convenience, such advance manifests are accepted on any day within 14 days
before the expected arrival of the vessel.
4. If the vessel does not arrive within the stipulated time of 14 days or such extended time as may be granted by the
Assistant Commissioner (Imports), the manifest accepted provisionally is cancelled and the fact circulated through public
notices. All the Bills of Entry filed against the cancelled manifest, become void. The importers have to return those Bills
of Entry to the Import Department and to claim refund of duty, if paid on any such Bills of Entry. If the same vessel enters
the port after the cancellation of the original manifests, it will be treated as a fresh entry and a fresh manifest is insisted
upon.
General conditions:
5. A person filing declarations under this section has to declare the truthfulness of contents. This declaration has legal
consequences, which bind the carrier. [Section 30(2)].
Amendments:
6. If for any reason, the carrier desires to amend or supplement the IGM, it will be permitted by the proper officer on
payment of prescribed fees, if he is satisfied that there is no fraudulent intention behind the move. [Section 30(3)].
Penal liability:
7. Any mis-declaration in this document will attract the penal provisions of Section 111(f) and Section 112.
(a) Excision from I.G.Ms of items originally manifested are permitted only:
i. On application in writing from the ship’s Agents;
ii. On production of the documentary evidence of short shipment of goods;
ii. Applications for the excision or amendments of items for which Bills of Entry have
been noted will be dealt with by the Manifest Clearance Section if made two months
after the arrival of the vessel.
Generally speaking, the above Regulations stipulate declaring separately cargo to be landed, unaccompanied Baggage, goods to be
transported and same bottom or retention cargo. Separate declarations are also to be filed in respect of dangerous/prohibited/
sensitive goods such as Arms and Ammunitions, Narcotics, Gold etc. The prime condition in the Regulations is that the manifest shall
cover all the goods carried in the conveyance.
In respect of a vessel, an import manifest shall, in addition, consist of an application for entry inwards.
Entry Inwards:
9. The Master of the vessel is not to permit the unloading of any imported goods until an order has been given by the proper
officer granting Entry Inwards of such vessel. Normally, Entry Inwards is granted only after the import manifest has been
delivered. This entry inward date is crucial for determining the rate of duty, as provided in section 15 of the Customs Act,
1962. Unloading of certain items like accompanied baggage, mail bags, animals, perishables and hazardous goods are
exempted from this stipulation.
10. The amendment made in 1995 (w.e.f. 1-7-1995) introduces a new form for obtaining entry
inwards. The forms are designed according to IMO-FAL Convention. The forms have to be
filed in prescribed sizes only. Host of enclosures are sought along with these forms. This
practice has its origin in other statutes such as Merchant Shipping Act, 1880. However,
keeping the said convention in view, Board has issued instructions dispensing with
submission of various documents. The following declarations have, however, to be filed
along-with IGM:
a. Deck Cargo Declaration / Certificate.
b. Last port clearance copy.
c. Amendment application (when relevant).
d. Income Tax Certificate in case of Export Cargo.
e. Nil export cargo certificate.
f. Port Trust "No Demand" certificate.
g. Immigration certificate.
h. Application for sign on/sign off of crew (when relevant).
[C.B.E & C. Circular No.36/95-Cus., dated 10-4-1995, 1995 (77) E.L.T. T51. Refers. ]
Procedure for filing IGM at Custom Houses operating EDI service centres:
11. The shipping line/steamer agent needs to submit the manifest in prescribed form at the Service Centre. The shipping lines
are required to submit the electronic version of the Import General manifest in floppies, containing all the details and
particulars. It is to be ensured by the Shipping Lines that all the particulars and details of the Import general manifest
submitted either manually or through floppies are correct. The shipping agents who do not have arrangement for data in
floppy, may approach the Service Center of Customs and get the data of IGM submitted in system. They are also to ensure
that details of House Bill of Lading are also incorporated in the IGM in case of consol cargo.
12. On arrival of the vessel, the shipping line needs to approach the Preventive officer for granting entry inwards. Before
making the application, the shipping line has to make payment of the Light House dues.
13. In case the shipping line is filing an IGM after arrival of the vessel, the procedure as mentioned above for prior IGM, is to
be followed except that the date of arrival of vessel is also indicated. After submission, the shipping line has to approach
the proper officer for grant of entry inwards in the system.
IGM by Air:
14. The airlines are required to file IGM in prescribed format. In case of Air Cargo Complexes having EDI, the IGMs may be
filed through electronic mode. The IGMs to be submitted need to contain all details and particulars. In other words, the
airlines would not only be furnishing the details of the Master Airway Bills but also the House Airway bills in the case of
console cargo. The airlines are also to furnish the additional information, namely, the ULD Nos. for use by the custodians.
15. When entering any port, all ships are required to furnish to the Commissioner of Cus toms, a list (or nil return) of ships
stores intended for landing (excluding any consumable stores issued from any dutified shops in India). Retention on board
of imported stores is governed by Import Store (Retention on board) Regulations, 1963. The consumable stores can remain
on board without payment of import duties during the period the vessel/Aircraft remains foreign going. Otherwise, such
consumable stores are to be kept under Customs seal. Even in respect of foreign going vessels, only the stores required for
immediate use of the personnel may be left unsealed. Excessive stocks of stores such as liquor, tobacco, cigarettes, etc
are kept under Customs seal.
16. Imported goods are not to be unloaded from the vessel until Entry Inwards is granted. No imported goods are to be
unloaded unless they are specified in the import manifest/report for being unloaded at that Customs station. No imported
goods shall be unloaded at any place other than the places provided for such unloading. Further, imported goods shall not
be unloaded from any conveyance except under the supervision of the proper officer. Similarly, for unloading imported
goods on any Sunday or on any holiday, prior notice shall be given and fees prescribed in this regard shall be paid.
Other liabilities of carriers:
17. Under Section 115 and 116, the persons in charge of vessel or aircraft have other liabilities,
which are important and noteworthy. Section 115 provides for confiscation of vessel or other
conveyance under the following circumstances:
a. A conveyance within Indian waters or port or customs area which is
adopted, fitted, modified or altered for concealing goods.
b. A conveyance from which goods are thrown overboard, staved or
destroyed so as to prevent seizure by customs officers.
c. A conveyance which disobeys any order under Section 106 to stop or
land, without sufficient cause.
d. A conveyance from which goods under drawback claim are unloaded
without proper officer’s permission.
Any vessel when used as means of transport for smuggling of any goods or in the carriage of any smuggled goods, is liable
to confiscation, unless the owner establishes that it was used without the knowledge or connivance of the owner, his
agent and the person in-charge of the vessel. When any such conveyance is confiscated, an option to pay redemption fine
has to be given to the owner of the conveyance. The upper limit for imposing the redemption fine is the market value of
impugned goods.
18. Under Section 116, penalty may be imposed on the person incharge of vessel if there is failure to account for all goods
loaded in the vessel for importation into India or transhipped under the provisions of Customs Act and these are not
unloaded at the place of destination in India or if the quantity unloaded is short of the quantity to be unloaded at
particular destination. Penalty may be waived if failure to unload or deficiency in unloading is accounted for to the
satisfaction of competent officer. Thus, if there is any shortage which is not satisfactorily accounted for, the person
incharge of the vessel will be liable to penalty, which may be twice the duty payable on the import goods not accounted
for.