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Circular  No. 110/2003-Cus.
December 22 , 2003

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 Notification No. 111/2003-Customs (N.T.), dated  19 .12.2003 ,   which specifies  “any other person’ for  the purpose  of   section 30 of  the  Customs  Act, 1962  as any  person , other 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 by the custodian  of the goods. The   main feature  of  this  notification is  to allow  various authorities like  multi-modal operators, break bulk agents, consolidators, freight forwarders , NVOCC , etc., dealing with the delivery of  imported  goods , to  file import manifest  for  a vessel or an  aircraft .

2. Further, vide  Notification No. 112/2003-Cus (N.T) and 113/2003-Cus(N.T) dated 19.12.2003  the  Import Manifest (Vessels) Regulations, 1971 and Import Manifest   ( Aircrafts ) Regulations, 1976 have been amended . Thus  any person who delivers the import manifest for  a  vessel or an  aircraft to the proper officer under  section 30 of  the Customs Act, 1962 , will be  required  to register themselves with the  Customs.  In order  to ensure that the import manifest for  vessel or  aircraft are filed  prior  to arrival of  vessel or aircraft, the following procedure  have  been formulated for  compliance.

(i)  The persons  responsible  for filing of  the  import manifest,  both at Master  as well as  House  level details , shall register  with  the  Customs  in advance . The application for registration shall be made to the Jurisdictional Commissioner of  Customs in  FORM VI  or FORM V, as  the  case may be,  of  the said  regulations . The application should be accompanied by  a  bond of Rs.50,000/-(Rupees  fifty thousand only  ) supported by a Bank Guarantee of Rs.10,000/-  (Rupees ten thousand only) undertaking to file  the manifest details as required.

(ii)  The responsibility for filing the import manifest  with Master level details shall  rest with the person in-charge  of  the vessel or aircraft  or  their agent. The House    level details shall be  filed  by a  person  specified as  “any other person”  under  section 30 of  the  Customs  Act, 1962 . In case the ” any other person” specified     under  section 30 is  not registered  under these regulations, then, the  responsibility to file house level details shall rest with the person in-charge of the vessel or aircraft  or  their  agent.  The shipping lines or airlines should therefore ensure that the person authorised  to issue delivery orders in respect of goods carried by them, are duly registered with local Customs. In case of failure to file the IGM in advance , action should  be taken as  per provisions of section 30(1) of the  Customs  Act, 1962.

(iii) At Customs  stations where Indian Customs   EDI  system is  in operation , the import manifest  shall be   filed  through electronic mode.

(iv) In the case of vessels where the  voyage from the last port of call  exceeds 4 (four ) days, the import manifest shall  be filed at least   48 (forty eight )  hours before  the entry inward of such vessels. In  any other case the manifest should be  filed at least 10 (ten) hours before the entry inward of vessels.

(v) In the case of long haul  flights ( i.e, flight time of  at least 3 hours from the last airport), the import manifest  shall  be filed  within 2 (two) hours before the arrival  of  the  aircraft  and for short haul flights, before the arrival of the aircraft.

(vi) As regards the delivery of vessel”s  stores list and list of private property in possession of   the Master , officer , crew , the same should contain the quantity of store on board at the time  of departure from the last port of call  and  estimated quantity likely to be  consumed  till the grant of  entry inward .

3. The registration as  stated  in para 2(i) shall  commence immediately whereas the other provisions  of  Circular shall come  into effect from the   18th   of  February, 2004.

4. Show  cause notices issued in the recent past for  non-filing of  advance IGM’ s as  per  provisions of amended section 30 , may now be disposed off taking  a lenient view of  the matter since the detailed procedure was all along under discussion between  the Ministry and  all the affected authorities & agencies.

5. Kindly bring the above instructions to the knowledge of all concerned for strict compliance.

6. Director General ( System &  Data Management) to kindly effect necessary software changes to operationalize  the registration process & filing of  advance IGM’s.

7. Hindi version will follow.

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

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