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What is Import General Manifest (IGM)?

April 26, 2017igm import manifest

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What is Import General Manifest (IGM)?

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A Import General Manifest (IGM) is a document to be filed in prescribed form with the Customs by the carriers of the goods i.e., the Steamer Agent or Airlines in terms of Section 30 of the Customs Act 1962. This document indicates the details of all the goods to be unloaded at the Port from a vessel (ship) or Aircraft. Particulars of goods to be transshipped, private property of the crew and Arms and Ammunition, Gold and silver should also be declared separately irrespective of whether for landing, for transshipment or for being carried as same bottom cargo. The IGM has to be filed within 24 hours after arrival of the Ship /Aircraft. However, in the case of vessel (ship) the Manifest may be delivered even before the arrival of the vessel. This is known as Prior Entry Import General Manifest. This system enables the importers to file Bills of entry and get them assessed and pay duty so that the goods can be taken delivery soon after the unloading.