Definition:
Import general manifest (IGM) is a document which needs to be filed by the carrier at custom department declaring all the details of the goods about to arrive as import shipments.
Carrier or it's agent at destination port/ airport/ ICD has to submit the details of goods at customs department before arrival of vessel/aircraft. IGM ensures that all cargoes which are about to arrive have proper documents and all statutory requirements are taken care of.
Details to be mentioned in IGM:
2. Consignee details
3. Billi of lading/ Air waybill
4. Description of goods
5. Types of goods
6. Port of loading
7. Clearance from last port
8. Various certificates from Health officer, sanitary officer, boarding officer and certificates for foreign currency available on carrier, engine deck and stores, export duty payment, cess payment etc.
9. Vessel registration
10. Gold & silver declaration
11. Crew nationality certificate
12. Declaration of explosives
13. Declaration of deck cargo
14. Details of baggage of crew
Difference between IGM & Bill of entry:
Bill of entry is the document which has to be filed at customs by a CHA on behalf of it's importer in order to clear the imported cargo. Bill of entry contains the details of supplier, importer, description of goods, invoice no, invoice value, other costs, Port of loading, port of discharge, assessment value, payable duty amount etc. for a particular consignment. Bill of entry is filled at time of import clearance.
But IGM is the document which has to be filed by the carrier or it's agent at customs before arrival of vessel or aircraft. IGM contains details information of all the goods as well as the crew members going to arrive along with the vessel or aircraft, basically IGM contains the details of all the consignments loaded into the carrier.
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