Delivery of import manifest or import report [Section 30]:
After ensuring that the vessels are landed only in approved customs port or airports, further duty is cast upon the person in charge of the vessel to deliver the import manifest.
Import manifest or import report is a detailed information to customs about goods in the vessels/air crafts which have been brought in at any port/airport for unloading at that particular port/international airport as also that which would be carried further for other ports/airports. Declarations of such cargo has to be made in a prescribed form (which is termed “Import General Manifest‟ or IGM)
Time limit for delivery of IGM/IR: The person-in-charge of a vessel, or an aircraft, or a vehicle, carrying imported goods or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer an import manifest by presenting electronically prior to the arrival of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in the prescribed form.
| Particulars | Import Document | Time limit for presentation of IM/IR | Mode of presentation |
| Where the imported goods are brought in a vessel | Import Manifest | Any time prior to the arrival of the vessel | Electronic filing* |
| Where the imported goods are brought in an aircraft | Import Manifest | Any time prior to the arrival of the aircraft | Electronic filing* |
| Where the imported goods are brought in a vehicle | Import Report | Within twelve hours after its arrival in the customs station | Manual filing |
*Note: In cases where it is not feasible to deliver import manifest by presenting them electronically, the Principal Commissioner/Commissioner of Customs may, allow the same to be delivered in any other manner.
If the import manifest or the import report or any part thereof, is not delivered to the proper officer within the specified time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge would be liable to a penalty up to ` 50,000. The person delivering the import manifest or import report shall make and subscribe a declaration as to the truth of its contents as a footnote thereof.
Belated filing of IGM: Import manifest/Report filed belatedly may also be accepted by the proper officer on valid justified grounds.
Amendment to IGM: If the proper officer is satisfied that the import manifest or import report is in any way incorrect or incomplete and there is no fraudulent intention, he may permit it to be amended or supplemented. [Section 30(3)].
Subsequent amendment of IGM relates back to the date of filing of IGM and is not a separate event. By the time supplementary IGM is filed, if entry inward has already been granted , the rate of duty applicable will be as on the date of presentation of bill of entry. [Associated Forest Products (P) Ltd. V. Assistant Commissioner of Customs, 1992 (59) ELT 264, 277-78 (Cal), affirmed by the Supreme Court in 2000 (115) ELT 37 (SC).]
Contents and Form of IGM/IR (Import General Manifest/Import Report): Different forms of IGM/IR have been prescribed for the aircrafts, vessels and the vehicles. The form of IGM/IR is prescribed by:-
(a) The Import Manifest (Vessels) Regulations 1971 in the case of vessels;
(b) The Import Manifest (Aircraft) Regulations 1976 in the case of aircrafts;
(c) The Import Report (Form) Regulations1976 in the case of vehicles.
All the three regulations are substantially similar and provide for the following: –
(i) The manifest/report should be delivered in duplicate and should cover all the goods carried in the aircraft/vessel/vehicle.
(ii) The manifest/import report has to be in four parts as under –
1. General declaration.
2. Cargo declaration.
3. Vessels stores list.
4. a list of private property in the possession of the master, officers and crew.
5. Passenger manifest in case of aircrafts.
(iii) The cargo list is categorized in the manifest/report into the following categories and shall be delivered in separate sheets.
(1) cargo to be landed;
(2) unaccompanied baggage;
(3) goods to be transshipped;
(4) same bottom or retention cargo.
(iv) In the cargo declaration, there should be separate mention about
(i) arms
(ii) ammunition
(iii) explosives
(iv) narcotics
(v) dangerous drugs
(vi) gold and
(vii) silver.
This declaration should be given irrespective of whether these are for landing, or for transshipment, or for being carried as same bottom cargo. The details about the above should be given in separate sheets and should be set out in the order of ports of loading. If the vessel/vehicle does not carry any of these cargo a nil declaration should be made.
(v) The person delivering the import manifest or report should subscribe in the declaration as to the truth of its contents.
The general declaration will give particulars about name of the vessel, nationality, tonnage, name of the shipping line, last port of call, port arrival and date and time of arrival, name of the master, nationality of the master, name and address of the local steamer/shipping agent, ports called during the present voyage, number of crew, number of passengers and the following documents are to be enclosed with the general declaration:
(a) cargo declaration;
(b) store list
(c) private property list;
(d) crew list
(e) passenger list
(f) maritime declaration of health.