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Obligations of carriers - CBEC's Customs Manual 2023 - Customs

Extract

..... f such cargo has to be made in an Import General Manifest(IGM) prior to arrival of the vessel/aircraft at the Customs station. In the case of imports through Land Customs Stations the person in charge of the vehicle has to give similar import report within 12 hours of its arrival. Since the cargo clearance formalities are linked generally with the availability of information about cargo being brought by a vessel for unloading at any port, provisions are also made for prior filing of an IGM if al .....

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Obligations of carriers - CBEC s Customs Manual 2023 - Customs

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..... s or cess, where leviable, any other formalities enjoined by the law, and authorization for exports is duly given by the proper officer as a part of Customs clearance formalities. 6.3 The person in charge of the vessel/aircraft is required to furnish details of all the goods loaded on a vessel/aircraft in a prescribed form, which is termed 'Export General Manifest” (EGM). The person in charge of a vehicle must furnish a similar report called “Export Report”. The EGM/Export .....

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Obligations of carriers - CBEC s Customs Manual 2023 - Customs

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