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Arrival of Conveyances and Related Procedures

Customs - CBEC s Customs Manual 2015 - 02 - Chapter 2 1. Introduction: 1.1 Customs control over conveyances that bring imported goods and take out export goods is necessitated by the fact that all imports and exports are required to be subjected to appropriate Customs clearance procedures. Hence, legal provisions are in place to monitor such conveyances and the goods carried thereon. Furthermore, in terms of Section 2 of the Customs Act, 1962 conveyances include a vessel, an aircraft and a vehic .....

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stoms is empowered to approve proper places for the unloading and loading of goods, and specify the limits of such Customs area. It is further provided vide Section 29 ibid that the person in charge of the vessel or an aircraft shall not call or land at any place other than a Customs port/airport without approval of the Board, except in emergencies. 3. Power to board conveyance, to question and to demand documents: 3.1 Section 37 of the Customs Act, 1962 empowers the proper officer of Customs to .....

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eport in case of a vehicle), in electronic form, prior to arrival in the case of a vessel and an aircraft or within 12 hours of arrival in case of a vehicle in the prescribed form. The time limit for filing the manifest is extendable on showing sufficient cause, but otherwise a penalty not exceeding ₹ 50,000/- can be imposed on account of any delay. A person filing the manifest/report declarations under this section has to declare the truthfulness of contents, which has legal consequences. .....

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ulated: (i) The person 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 in Form V or Form VI, as the case may be, of the said Regulations. The application should be accompanied by an undertaking to file the manifest details as required. (ii) Airlines/Steamer Agents/Shipping Lines/Consol Agents (including any other person‟ .....

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ategory code, i.e. CN). A sample of registration number of a consol agent will look like AAACK8719PCN. (iii) Airlines/Steamer Agents/Shipping Lines/Consol Agents are required to submit the information as per the prescribed Annexure A , which is a system compliant form that contains information prescribed as per the Form V and Form VI of the Import Manifest (Aircraft) Regulations, 1976 and Import Manifest (Vessels) Regulations, 1971 respectively, to the respective Commissioners, where they are op .....

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applications, in the Annexure A along with a self-declaration of the correctness of the particulars, by the jurisdictional Commissioner. The verification of details will be done subsequently and for this the applicant will mention in Annexure A the name of the Commissionerate i.e. "Port/Airport/ICD of verification where their details would be verified. In the case of any discrepancies observed at the time of verification the registered party would be debarred from filing IGM. The concerned .....

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ort/Airport/ICD of verification . (vi) 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 while the House level details shall be filed by "any other person specified under Section 30 of the Customs Act, 1962. In case the "any other person is not registered under the said Regulations, then, the responsibility to file House level details shall also rest with the person in-charge of the .....

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f IGM shall be required to be filed manually, in advance as per the Section 30 of Customs Act, 1962. Where ICES is operational but some Bills of Entry are filed manually, hard copy of IGM will have to be filed but late filing of hard copy will not be considered as non-filing or late filing of IGM, provided that the soft copy is filed in time. (viii) In the case of vessels, where the voyage from the last port of call exceeds 4 days, the IGM shall be filed at least 48 hours before the entry inward .....

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orted goods from one Indian airport to another airport in India, would be treated as short haul flight for the purpose of filing IGM under Section 30 of the Customs Act, 1962. (x) The vessel's stores list and list of private property in possession of the Master, officer and crew etc. 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. (xi) At the time of registration, th .....

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payment of prescribed fees, if he is satisfied that there is no fraudulent intention. Further, Board has placed all amendments in two broad categories - Major and Minor: (a) Major Amendments: (i) Addition of extra entries (Line numbers in the IGM). (ii) Amendment in the quantity of goods already declared. (iii) Changing the date of the Bill of Lading mentioned in the IGM. (iv) Changing the Importer's/consignee name. (v) Commodity description. (vi) Conversion of general description of goods f .....

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t). (ix) Port of discharge; (x) Type of packages. (xi) Number of packages (provided there is no change in the weight). (xii) Seal number. 6.2 The need for adjudication will arise only in cases where there are major amendments involving fraudulent intention or substantial revenue implication. Further it is possible that in certain special situations such as mother/daughter vessel operation for lighterage on account of shortage of draft, congestion of port, natural calamity, the final quantity of .....

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oking penal provisions under Section 116 of the Customs Act, 1962. [Refer Circulars No. 13/2005-Cus., dated 11-3-2005 and No. 44/2005-Cus.,dated 24-11-2005] 7. Penal liability: 7.1 Any mis-declaration in the IGM will attract the penal provisions of Sections 111(f) and 112 of the Customs Act, 1962. Thus, the goods concerned would be liable to confiscation and the person concerned liable to penalty. 8. Exclusion from IGMs of items originally manifested: 8.1 Exclusion from IGMs of items originally .....

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ly be allowed if investigation proves that the excess quantity was originally shown in error. In the absence of such proof, the application will be dealt with by the Manifest Clearance Section at the time of closure of the manifest file. 8.3 Applications for the exclusion or amendments of items for which Bills of Entry have been noted will be dealt with by the Manifest Clearance Section if made within two months of the arrival of the vessel. 8.4 Matters such as the number of copies of IGMs to be .....

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(i) Import Manifest (Vessels) Regulation, 1971; (ii) Import Report (Form) Regulation, 1976; and (iii) Import Manifest (Aircraft) Regulation, 1976. 8.5 In respect of a vessel, an IGM shall, in addition, consist of an application for grant of Entry Inwards. 9. Enclosures to Import General Manifest: 9.1 The various IGM forms are designed according to IMO-FAL Convention. The forms have to be filed in prescribed sizes alongwith the following declarations: (i) Deck Cargo declaration/certificate. (ii) .....

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go the shipping lines are required to submit the electronic version of the IGM through the EDI Service Centre or through internet at ICEGATE, containing all the details and particulars. It is to be ensured that all the particulars and details of the IGM are correct and that details of House Bill of Lading are also incorporated in case of consol cargo. 10.2 In case of air cargo the airlines are required to file IGM in prescribed format through electronic mode. The IGMs should contain all details .....

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ia). Retention on board of imported stores is governed by Import Store (Retention on board) Regulations, 1963. The consumable stores can remain on board the vessel without payment of duties during the period the vessel/aircraft remains as foreign going‟ Otherwise, such consumable stores are to be kept under Customs seal. Even in respect of foreign going vessels, only stores for immediate use may be left unsealed while excessive stores such as liquor, tobacco, cigarettes, etc are kept under .....

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to such vessel. Normally, Entry Inwards is granted only after the IGM is delivered. The date of Entry Inwards is crucial for determining the rate of duty in case of filing of prior Bill of Entry, as provided in Section 15 of the Customs Act, 1962. However, unloading of items like accompanied baggage, mail bags, animals, perishables and hazardous goods are exempt from this stipulation. 12.3 No imported goods are to be unloaded unless specified in the IGM/Import Report for being unloaded at that .....

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the conditions that the premises where the goods are received through pipe lines is a bonded warehouse under Section 58 or 59 of Customs Act, 1962; permission of the proper officer is obtained for unloading prior to discharge of such cargo; and other requirements under the Customs Act, 1962 are fulfilled. If the bonded tanks are located outside the jurisdiction of the Commissioner in charge of port permission may be granted subject to concurrence of Commissioner in whose jurisdiction the bonded .....

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