Customs - Simplified procedure for amendments in Import General Manifest
AS a trade facilitation measure, a consolidated guideline for carrying out amendment to the IGM is issued by the Mumbai Customs with twin objectives of ease of doing business and to reduce the dwell time of imported cargo clearance.
The amendment types in IGM are categorized as "Major" amendments and "Minor" amendments.
As per Board Circular 44/2005-Cus dated 24.11.2005 the need for adjudication in case of IGM amendments, will arise only, in cases, where there are major amendments involving fraudulent intention or substantial revenue implication, arising from the amendments. Hence, except such cases, in all other cases no adjudication shall be undertaken and the approval of IGM amendments will be given on file.
The minor amendments shall be approved promptly and in no case beyond 24 hours of the submission of complete application along with all the required documents. All major amendments shall be approved within 48 hours of the submission of the complete application. For any reason if the amendments cannot be approved within the stipulated time period, the matter will be brought to the notice of ADC/JC (Import Noting).
Further to ensure uniformity of procedure for carrying out amendment to the IGM, the Shipping lines will be required to submit application for amendment on their letterhead in form Annexure "A" along with the documents mentioned in Annexure "A". The appropriate officer, if necessary could ask for any other relevant document(s).
For amendment in the consignee name, where first consignee name is totally different and it doesn't exist, it cannot be considered as a typographical error. An indemnity bond duly notarized to Customs from second consignee and a letter from Shipping Line, indemnifying Customs against any claim in the name of the first consignee regarding the shipment would thus be required.
For amendment in the consignee name, where first consignee exists, NOC from the first consignee in original is required. Since amendment in the consignee name is usually an issue of ownership of the consignment, in case the first consignee is not giving NOC for the change of consignee name, it is suggestive of a dispute between the first consignee and supplier/second consignee. In such cases, as a matter of principle, Customs has no role/interference in the ownership of the consignment, and it is an issue of civil dispute.
In cases where the first consignee exists but has not given NOC for such amendment, the matter should be examined by AC/DC, Import Noting and the decision in this regard should be taken in light of the Civil Court's decision or other material facts on record.
In case of change of Bill of Lading Number, the Shipping Line should submit copy of the surrendered Master Bill of Lading and original consignee name should appear in House Bill of Lading.
Since the responsibility of amendment in the IGM rests solely with the Shipping Line/Agent, as they file IGM with Customs under section 30 of Customs Act, 1962. It is clarified that the fine/penalty imposed, if any, upon adjudication in such cases, shall be payable by the Shipping Line only. No fine/penalty is required to be imposed on the consignee or others. No request for any amendment in the IGM from Custom Broker/Importer will be entertained.
Procedure in Case of HIGH-SEAS SALE (in terms of Para 2.24 of Foreign Trade Policy)-
In case of High Seas Sales, the following documents are required to be submitted-
1. High Seas Sales contract signed by both the buyer and seller and duly notarised. In the cases where the HSS Contract is not notarised, the same is required to be attested by the authorized signatory of Bankers. The date of Contract / Notarisation/Attestation by the bankers should be not later than the date of the IGM;
2. Non-negotiable copy of Bill of Lading in original. If same is not available, then a photocopy of such Bill of Lading duly authenticated by Shipping Line/Steamer Agent/ Custom Broker;
3. High Seas Sale Invoice and Commercial Invoice in original or a duly attested Copy thereof;
4. Authority letter for Custom Broker from High Seas Sales buyer in original (if CB is appointed) or application from High Seas Sales buyer, addressed to Deputy/Assistant Commissioner of Customs, Import Noting, New Custom House, Ballard Estate, Mumbai;
5. IEC copy of both the buyer and the seller.