Submission of import manifest or import report and export manifest or export report - Customs - INSTRUCTION No. 02/2017

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTIVE) NORTH EASTERN REGION CUSTOM HOUSE, 110 M. G. ROAD, SHILLONG 793001 C. No. VIII(48)6/CUSITECH/2016/15624-35(A) Dated: 05.06.2017 INSTRUCTION No. 02/2017 Dated Shillong the 5 th July 2017 Subject: Submission of import manifest or import report and export manifest or export report Attention of all officers is brought to Section 30 of the Customs Act, 1962, which requires the person-in-charge of vessel, aircraft or vehicle to submit Import Manifest/Report (also known as Import General Manifest-IGM). In case of a vessel or aircraft it is called import manifest, while in case of vehicle it is called import report. The import manifest has to be submitted electronically prior to the arrival of a vessel or aircraft, and import report has to be submitted within 12 hours of arrival at the customs station. If the report/manifest is not submitted within prescribed time, person-in-charge or any other person (notified as any person than the carrier, who is authorized to issue delivery orders in favour of an importer on the basis of which goods are permitted to be delivered to such importer -for full text refer Notification No. 111/2003-Cus (NT) dated 19.12.03 as amended by Notification No. 17/2004-Cus (NT) dated 16.02.04), penalty not exceeding ₹ 50,000/- is chargeable. Similarly, in terms of Section 41 of the Customs Act, 1962, the person-in-charge of a conveyance carrying export goods has to submit Export Manifest/Report (also known as Export General Manifest-EGM) before departure of the conveyance from the customs station. As per Section 42(2)(b) of Customs Act, 1962 no conveyance can be permitted to leave without submission of Export Manifest/Report. The export manifest/report has to be submitted electronically. These requirements are however not applicable for conveyances belonging to the Government or any foreign Government and for vessels or aircraft which temporarily enter India by any reason of any emergency. [Section 43 of the Customs Act, 1962]. Further, all the customs stations in the jurisdiction of this Commissionerate are non-EDI locations apart from lCD, Amingaon and LGBIA, Borjhar, Guwahati, and it is not feasible to deliver the report/manifest electronically at such locations. Therefore in terms of powers conferred under proviso to Section 30 and proviso to Section 41 of the Customs Act, 1962, the undersigned permits manual submission of Import Manifest/Report and Export Manifest/Report respectively at the non-EDI locations in this Commissionerate. It may be noted that submission of Export Manifest/Report and Import Manifest/Report are statutory requirements and car passes are not a substitute for the same. Car Pass is used only to regulate the proper movement of vehicles and will continue to be submitted at locations specified vide Facility No. 05/15 dated 04.08.15. It may also be noted that while uploading data to the GSTN portal in respect of exports and imports, data related to EGM is also to be uploaded and therefore it is imperative that such documentation is submitted by the concerned. Form of import manifest/report has been prescribed by the Import Report (Form) Regulations, 1976. [copy of form enclosed]. Form of export manifest/report has been prescribed by the Export Report (Form) Regulations, 1976. [copy of form enclosed]. It is therefore instructed that reports/manifests have to be obtained for each aircraft/vessel/vehicle entering India with goods for import or exiting India with export goods and there should be no lapse in this regard. All officers at customs stations will ensure that proper documentation is submitted by the person-in-charge of the conveyance or any other person as specified within prescribed period. The above instructions are to be followed strictly. [Bandhana Deori] Commissioner