Typically, the party responsible for this document would be the steamer / ship agent. Because they would receive a general authorization and mandate from the ship's owners to act on their behalf and file this document with the Customs Department at the arriving Port. Obviously the recipients of this document (typically in multiple copies) would be the Customs Department, who will not only approve the document based on the import policy, but will also closely monitor if the document's actual manifest is accurately performed.
In case of Indian law, all the obligations imposed on the master/steamer agents of the vessel under the provision of sec.30 and 42 of the Customs Act, will have to be duly fulfilled. These include the payment of appropriate duties and surcharges and the actual delivery of cargo only to the legitimate recipients of the cargo (according to the matching Import Bills submitted by Custom House Agents).
Who should file the declaration:
Primary liability to file this declaration is on the person in-charge of the vessel or craft. This declaration must be filed within 24 hours of arrival of the vessel or craft. (Section 30). Section 148 allows all acts to be done by a person in-charge of conveyance, to be done by his agent also. A person who represents himself as an agent and accepted as such by the proper officer will be liable for fulfillment of all obligations and also to penal consequences such as penalties and confiscations.
General conditions
Corresponding Rule
Import General Manifest/ Import Report filed should be in conformity of Import Manifest (Vessels) Form Regulations. 1976.
Declaration of Truthfulness
A person filing declaration under this section has to declare the truthfulness of contents. This declaration has legal consequences, which bind the "carrier" as well. Any non-conformity with this document will attract the penal provisions of Section 111 (f) and section 112.
Filing the Import Report (Example under the Indian Law)
An import report is prepared in the Form I, Form II , Form III, Form IV & Form V prescribed under Import Manifest (Vessels) Form Regulations. 1976.
1. Report is prepared for following types of cargo in separate sheets:
- Cargo to be landed at the land customs station.
- Unaccompanied baggage.
- Goods intended to be transshipped.
- Same bottom or retention cargo kept in the vehicle.
- Crew’s Effects Declaration (meaning the own property of the crew members)
2. If the vehicle is carrying arms, ammunition, explosives, narcotics, dangerous drugs, gold, and silver, these goods must be compulsorily declared whether they are intended for discharge or transshipment or same bottom cargo.
3. Prescribed from of Import Report requires declaration of cargo particulars; vessel stores and private property of crew have to be declared on he same form.
4. Even when no cargo is carried, a Nil declaration should be filed.
Goods retained on board vessel
Any ship, which comes from a foreign port, is allowed to keep such goods on board without payment of duty in terms of Imported Stores (Retention on Board) Regulations, 1963 . This is allowed, although, technically, an import occurs when the vessel touches the landmass of India.
If the ship loses the character of foreign-going conveyance, following procedure will be applicable.
1. If the goods kept on board are alcoholic liquor, cigarettes, cigars, pipe tobacco, such goods must be kept under Customs seal.
2. All consumable stores must also be similarly kept under Customs seal. In case of consumable stores, if it is not practicable to keep goods under Customs seal, the proper officer has to take an inventory and allow the goods to be kept on board.
Customs seal affixed on the goods retained on board must not be broken until the vessel again becomes a foreign going vessel
Supporting Documents to IGM
The following documents are to be submitted in support of the Import Manifest/Import Report.
1. Deck Cargo Declaration/ Certificate. 2. Last port clearance copy. 3. Amendment application (when relevant) 4. Income Tax certificate in case of export cargo. 5. Nil export cargo certificate 6. Port Trust ‘No Demand" certificate. 7. Immigration certificate. 8. Application for sign on/sign off of crew (when relevant)
9. Application for crew baggage checking when they sign on (when relevant)
More Supporting Documents
The following information is also to be given along with the declaration
1. Arms and Ammunition Declaration. 2. Certificate for payment of Export duty/Cess in case of transshipment cargo from one port to another and to foreign port. 3. Certificate from Health officer. 4. Certificate from sanitary officer 5. Certificate from the Boarding Officer regarding receipt of documents like vessels store lists etc.; 6. Certificate regarding Engine and Deck stores; 7. Certificate that ships crew do not possess more than Rs. 60 Indian currency. 8. Certificate regarding foreign currency on board;
9. Disbursement certificate regarding Indian Currency on board for payment of wages etc.’ 10. Explosives declaration; 11. Gold and silver declaration 12. Port officers entry certificates 13. Vessels registration 14. No Indian crew certificate; 15. Opium and dangerous drugs certificate/declaration 16. No Monkey certificate;
17. Oversider discharge certificate. 18. Discharge guarantee for containers to be landed; 19. Certificate regarding nationality of crew; 20. Vessels appraisal certificate 21. Arrival report; 22. Light dues certificate 23. Light dues certificate 24. Certificate of customs officer regarding Indian currency on Hoard;
If and when an Amendment is required in Import General Manifest.
At times, the Ship's Agent might want to Amend the IGM due to various reasons based on instruction by his Principals (Ship's Owners or Charterer). Then he must follow the following procedure.
The shipping Line would be required to submit a written request to the Asstt. /Deputy Commissioner (Imports), seeking, amendment of IGM particulars giving the reasons therefore. Additional entries in IGM have to be allowed in bona fide cases when filed along with a copy of Bill of Lading and invoice relating to the additional entry. Reason for non-inclusion of entry in the first instance and reason for delay should also be given for consideration.
If for any reason the carrier desires to amend or supplement the IGM, it will be permitted by the proper officer if he is satisfied that there is no fraudulent intention behind such move.
Under Levy of Fees Regulations, 1970, a fee of Rs. 10/- is payable for amendment on supplementation on manifest. But, no fee is payable for amending the Manifest if it is for including entries relating to ports which have not been covered in the manifest and if it is for articles of baggage.
Legislative references:
Section 30 of the Customs Act, 1962 Section 148 of the Customs Act, 1962 Imported Stores (Retention on Board) Regulations, 1963 Import Report (Form) Regulations 1976, Import Manifest (Vessels) Regulations, 1971. Levy of fees (customs Documents) Regulations, 1970
