CIRCULAR NO. 13/2005-Cus
11th March, 2005
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
incomplete or incorrect filing of Import Manifest of Import Report- Regarding-
I am directed to invite your attention to Boards Circular No.
110/2003-Cus, dated 22.12.2003 and Ministrys letter issued vide
F.No.450/108/2004-CUS-IV dated 31.12.04. The intention of these prevailing
instructions is to ensure that that the filing of import manifest is not
2. It has been brought to the
knowledge of Board that the person who is required to file the import manifest
or import report as per the provision of sub section (1) of section 30 of the
Customs Act, 1962, sometimes file incomplete or incorrect import manifest or
import report. It is viewed that the incomplete or incorrect filing should not
be treated as proper filing of import manifest or import report. In fact, such
import manifest or import report would require further amendment or supplement
before it can be treated as proper filing. The incomplete or incorrect filing
should not be used to circumvent the penal provisions of delayed filing.
It is further brought to
the notice of Board that amendment that are normally carried out can be divided
broadly into two categories- Minor and Major.
(i) Addition of extra entries (Line numbers in the
(ii)Amendment in the quantity of goods already
(iii)Changing the date of the Bill of Lading
mentioned in the IGM;
(iv) Changing the Importers/consignee name;
(v) Commodity description.
(vi) Conversion of general description of goods from
cargo to un-accompanied baggage and vice-versa.
(i) Changing the Importers address only;
(ii) Correcting any spelling mistakes;
(iii) Conversion from one unit of measurement to
(iv) Change in
the container number (only alphabetic prefix and the last 10th test
(v) Change/addition of marks and numbers.
(vi) Conversion from local to T.P./SMTP and
(vii) Port of Loading;
(viii) Size of Containers(provided there is no
change in the weight of the consignment)
(ix) Port of discharge;
(x) Type of Packages
(xi) No. of Packages (provided there is no change in
(xii) Seal Number.
prevailing practice at Custom Houses is that each amendment to Import Manifest/
Import Report is put up to the proper officer for adjudication and subsequent
amendments also delays the clearance of consignments and adds to dwell time.
has been decided by the Board that no penalty should be imposed if the import
manifest/ import report is corrected before the deadline for filing the import
manifest/ import report as provided in law, ends. Minor amendments as listed
above in para 2, could be carried out by Shipping Lines/ Agents with the
permission of proper officer but without any adjudication. The major amendments
can only be made with the prior permission of proper officer and adjudication of
the same. It has been further decided that if there is incomplete or incorrect
filing of import report or import manifest by the person who is required to file
the import manifest or import report as per the provision of sub section (1) of
section 30 of the Customs Act, 1962, penalty should invariably be administered
if the same is not corrected within permissible time limit, as per the legal
provisions considering such filing as improper filing. The cases should be
decided immediately, if required, using waiver of show cause notice and written
The above instructions may be brought to the notice of the Trade immediately
through appropriate Public Notice.
Receipt of this Circular may kindly be acknowledged.
Hindi version will follow.
Under Secretary to the Government of India