Date 16-Apr-2004 Issuing Authority Indian Customs
Circular Number 30/2004 Authority Type Circular
Subject Filing of  Import Manifest before  arrival of  the vessel or  aircraft - reg

Circular  No

Circular  No.30 /2004-Cus.
April 16, 2004

Government of  India
Ministry of  Finance
Department of Revenue
Central Board of  Excise   and  Customs

  Subject:  Filing of  Import Manifest before  arrival of  the vessel or  aircraft - reg

          I am directed to invite your attention to Boards  Circular  No. 110/2003Cus, dated 22.12.2003  as also the Circular No.15/2004-Cus.,dated 16.2.2004  wherein a  detailed procedure was prescribed for  filing   advance  Import General Manifest (IGM)  under  section 30 of  the Customs Act, 1962.

  2.       In view  of  the  representations from the  stakeholders as  well as  field  formations,  following amendments have  been made in the procedure for  smooth implementation.


 The   Bond  and  Bank Guarantee prescribed in para ( i ) of Circular  No. 110/2003Cus, dated 22.12.2003  has  been dispensed  with.


Airlines/Steamer Agents/Shipping Lines/Consol Agents ( including any other  person notified  as  per  section 30 of  Customs  Act, 1962 ) are assigned the business category codes as  AL ,SA, SL and  CN respectively. For the purpose   of  registration of Airlines/Steamer Agents/Shipping Lines with respect to  para ( i ) of Circular  No. 110/2003Cus, dated 22.12.2003  , the existing  Airline Code or Steamer Agents Code or Shipping Lines Code already allotted to them shall be  used for  filing manifest and same  shall be their  registration number.  As regards  consol agents, their registration number shall be  of  12  digits ( 10 digit income tax PAN, followed by  business  category code , i.e,CN ). A sample  of registration number  of a consol agent ( including any other  person notified as  per  section 30 of  the  Customs  Act, 1962)  will look like AAACK8719PCN.


However, Airlines/Steamer Agents/Shipping Lines/Consol Agents shall be required  to  submit the  information  as  per  the Annexure A [which is a system compliant form  and contains the information  prescribed as per  the   FORM V and FORM VI of  the Import Manifest (Aircraft) Regulations ,1976 and  Import Manifest (Vessels) Regulations , 1971 respectively ], to the respective  Commissioners, where  they are operating , for  capturing the  details  in the EDI System.

(iii) At the  time of  registration, the  requirement stipulated in the para 5 of FORM V and FORM VI of  the Import Manifest (Aircraft) Regulations ,1976 and  Import Manifest (Vessels) Regulations , 1971 respectively, which requires applicant to submit copy  of contract or MOU or  agreement  entered into  with the foreign authorizing agent, need not be  insisted  upon at this  stage till further  orders.

Access    to the system for  filing IGM details will be  allowed after the receipt  of  the  applications in the Annexure A by the jurisdictional Commissioner . Because of  paucity of time the verification of  details  will be  done subsequently & a self-declaration may be taken in each case  about the correctness of  the  declaration. In this regard the applicant will mention in Annexure A, the Airport/Port/ICD of  verification  , i.e , the name  of  the  Commissionerate  where their  details  would  be verified. In the case  of   any discrepancies observed at the  time  of  verification the registered unit/party would  be debarred  from filing IGM. The concerned Commissionerate after the  verification will send   the  registration number along  with the name  of  the registered entity    to webmaster of  www.cbec.gov.in , who inturn will post the details on the  website  for  the information of all  stakeholders. Verification of   the declaration will be done only by the Port/Airport/ICD of  verification mentioned  in Annexure A.  Other ports etc. will not be required to do any further verification . In case  of   doubt they may refer to the Commissioner of Port/Airport/ICD of  verification.


In the  case of  Chartered flights  where the  consol agents themselves  are entrusted  with the  responsibility of  filing   both master as  well as  house  level details , the consol agents  will have  to be  registered with the  Customs  as  airline agent  and  will be allotted an ad-hoc/temporary Code (accepted  by system), as  per  existing format for  each such flight.


The list of      short haul flights  is as  per  the Annexure-I. The IGM details have   to be  filed   in these  cases before  the arrival of  the  aircraft. However, as  a  transitional measure no penalty need  be imposed  under section 30 of  the  Customs  Act, 1962 for  a period  of  three  months i.e , till 31.7.2004, if the IGM details  are filed upto 4 hours of  landing of  such short haul flights.


In the  case of  flights in domestic  sector  which carry transshipped  imported goods  from one  Indian airport to another airport in India, it would be treated as  short haul flight  for  the  purpose  of  filing IGM under  Section 30 of  the  Customs  Act,1962.


 In the case of short haul voyages ,i.e.,  where the    voyage from the last port of call  is less than  4 (four ) days, the import manifest  is  required  to be filed  10 hours before entry inward of the vessel. However, as  a transitional measure , for a period of three  months, that is  upto 31.7.2004, the  IGMs may be allowed  to be  filed  anytime before the entry inward of  the vessel. The    list of  short haul voyages is  as  per Annexure-II.


As a  transitional measure no penalty is  to be imposed  under  Section 116 of  the  Customs  Act, 1962 for  a period  of three  months ,i.e., upto 31.7.2004, in case of  amendments in IGMs   of  short haul flights and  short haul voyages. In respect of other  cases matter may be  decided  on merits.

(x)  In the   case of  import /transshipment of imported goods through vehicles , i.e , other  than vessel or  aircraft, the IGM  shall be filed upto 12  hours after the arrival of  the loaded  vehicle at the  Customs station.
(xi) The  amendment  of IGM after the  arrival of vessel or  aircraft  would  not  be  treated  as  late  filing . The veracity of   the amendment would  be  examined by the  Assistant/Deputy Commissioner of  Customs  for  the purpose  of  invoking penal provision  under  section section 116 of  Customs  Act, 1962, subject  to clause (ix) above.
(xii) Where ICES  system is  not  operational , the  hard copies of  IGM shall be required   to be  filed  manually,  in advance as  per  the Section 30 of Customs  Act,1962.
(xiii)  Where ICES is  already operational but  some Bills  of  Entry are filed  manually , hard copy of IGM  will have  to be  filed  as  per present practice but late  filing of  hard copy  will not  be  considered as non-filing or  late  filing  of  IGM, provided that the soft copy has been filed  in time. 
3. Kindly bring the above instructions to the knowledge of all concerned for strict compliance.
4 Director General ( System &  Data Management) to kindly effect necessary software changes to operationalize   the filing of  advance IGMs   and  prepare a  detailed procedure for the benefit of  stake holders. The   Systems Managers/ Administrators  at all ICES locations shall  ensure that adequate knowledge is  imparted  to all stake holders prior  to  23.4.2004.
5 Draft revised Public Notice provided by DG( Systems) prescribing the  procedure  for filing the  details  of  IGM electronically may be implemented  strictly.
6 Hindi version will follow.

D.S. Garbyal
Under Secretary to the Government of  India
Phone  No . 23094182

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