Provisions of IGM/EGM: 

A specific provision has been made in the Import General Manifest to be filed with customs authorities on arrival at a customs port/airport/station that the “Store list” in the prescribed form should be made out separately in the Manifest. A similar provision has been made in the Export General Manifest required to be filed at the time of departure from a customs port/airport/land customs station.

Before we go through the statutory provisions as aforesaid we shall analyse the movement of the vessels/aircrafts and the various possible circumstances that may arise. Since the stores are not landed and cleared for home consumption, the collection of duty on an assessment document does occur. There are three different situations:

(i) The vessel/aircraft/conveyance terminates its journey at this port, or

(ii) They proceed towards Indian coastal ports only and as such the stores continue to remain in Indian customs/territorial waters or Indian territory alone, or

(iii) It proceeds towards a destination outside India.

The journey inside India is called coastal run in the case of vessels, domestic flight in the case of aircraft and internal movement in the case of other transportation by land.