Kind reference is invited to CBEC Circular No.’s 13/2005-Cus., dated 11-3-2005 & Circular No. 44/2005 Cus., dated 24-11-2005 on the above subject.

2. In the Circular No. 13/2005-Cus., dated 11.3.2005, CBEC had categorised the amendments carried out in the IGMs as Major and Minor respectively. Further in the amending circular No. 44/2005-Cus., dated 24-11-2005, it was provided that need for adjudication will arise only in cases of major amendment involving fraudulent intention or substantial revenue implication. It was the view of the CBEC that the penal action is not initiated mechanically in all cases of IGM amendment and that due consideration may be given to the circumstances of amendment.

3. These measures have been in place for quite some time. Apart from bringing in simplification, reducing the overall dwell time at the Customs ports/ airports has been avowed objective of CBEC. Trade has been representing that owing to tedious process of IGM amendment, there is reluctance to avail the facility of advance/ Prior Bill of Entry. Board has examined these issues in detail and the following procedure is prescribed.

a. In order to ensure that all amendment applications are disposed off within specified time limits, it is desired that all minor amendments are approved on the same day of the submission of complete application along with all the required documents. For EDI sites, the electronic request for amendment should be made prior to approaching the officer with the documents. Further, in order to decentralise the minor amendment process, necessary changes have been carried out in the notification No. 40/2012-Cus (N.T.) dated 2.5.12 by notifying Superintendent of Customs and Central Excise or Appraiser as proper officer for Section 30 (minor amendments). Since the proper officer for purposes of Section 30 Superintendent of Customs and Central Excise or Appraiser (minor amendments), therefore, consequent changes in respect of notifying the proper officer for purposes of Section 149 have also been carried out. [Notification No.___-Cus (N.T.) dated___ refers].

b. All major amendments will generally be approved within 24 hours of the submission of the complete application. Delays beyond the laid down timelines are to be necessarily escalated and brought to the notice of Additional/Joint Commissioner in charge. All major amendments shall continue to be approved by the concerned Deputy Commissioner or the Assistant Commissioner as the case may be.

c. A combined application in the prescribed Form shall be submitted by the shipping line irrespective of the major or minor amendment(s) along with the required documents indicated against each type of amendment mentioned in the Annexure to the Application Form appended to this Circular leaving no scope for ambiguity.

d. Since the objective is to lend certainty to the amendment process with specific timelines, therefore, accepting incomplete forms should be avoided. In case an incomplete form for amendment is accepted for reasons to be recorded, a deficiency memo should be promptly issued the same day.

e. All cases of Minor amendment should be decided administratively without recourse to adjudication or levy of penalty. Levy of Fee (Customs Documents) Regulations, 1970 allows the proper officer to permit an IGM to be amended or supplemented, on payment of prescribed fees, if he is satisfied that there is no fraudulent intention. The said regulations have also been amended vide ___/2016-Cus (N.T.) dated___ to revise the fee(s) for carrying out amendments. The quantum of fee has been revised upwards so as to calibrate it to the realistic levels and also to discourage the tendency to file amendments. A flat fee of ₹ 2000 has been provided for amendment of IGMs. 

Further, no amendment fee shall be levied in respect of Bill of Entry filed under the provisos to sub-section (3) of Section 46 of the Customs Act, 1962 (52 of 1962) where the amendment is necessitated due to amendment in import manifest in the case of a prior Bill of Entry.

f. The request for amendment shall be filed by the person in-charge of the conveyance or any person who has been authorized to issue delivery orders in favour of an importer, on the basis of which the custodian would deliver the imported goods.

g. While adjudication should be done in the case of Major amendments, Penal action should be not initiated mechanically and that due consideration may be given to the circumstances of amendment.

4. 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, therefore, 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.

5. While accepting requests for amendments, due precaution should be taken that requests for amendment to manifested items are accepted within the period stipulated in the Section 48 of the Customs Act, 1962.

Yours faithfully

(Zubair Riaz)

Director (Customs)

Application for Amendment

F.No.450/198/2015-Cus.IV

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

227B, North Block


 

(On Letter head of Shipping Line)

To,

Deputy/ Assistant Commissioner of Customs, Import Noting, ___

__________.

Subject: Application for ‘Amendment in the IGM’

1. Name and Address of Shipping Line:

___________________________________________

_________________________________________________

 

2. IGM No._____________________ Item No. ____________Date: ____________

3. MBL No.______________________________ Date:____________

HBL No.____________________________ Date:____________

4. Consignee Name___________________ IEC No. ________________________

5. Amendment Sought: (pl see the Annexure)

6. Detail of the amendment sought:

From

To

   

I hereby certify that the aforesaid details are true and correct as per best of my knowledge. It is also certified that I am rightful person for the aforesaid amendment. I also declare that I am aware about provision of Customs Act-1962 regarding Import General Manifest (IGM).

(Signature with stamp)

Name:_________________

Designation:_________________

Annexure

S. No.

Amendment Type (Minor)

Tick the appropriate

Documents required

1

Change in Importer’s Address

 

Bill of Lading both Primary and Revised(Original / Attested by Shipping Line)

IEC Copy

2

Correcting any spelling mistake

 

Bill of Lading both Primary and Revised (Original/ Attested by Shipping Line)

Letter from Shipping Agent/ Line stating grounds on which request is made

3

Conversion from one unit of measurement to another

 

Bill of Lading both Primary and Revised (Original/ Attested by Shipping Line)

Signed Copy of Invoice/ Packing List (Original/revised)

4

Change in container No. (only alphabetic prefix and the last 10th  test numerical)

 

Bill of Lading both Primary and Revised (Original/ Attested by Shipping Line)

Letter from Supplier/ Shipper/ Shipping line/ Overseas Counterpart of Shipping Line as the case may be.

EIR Copy/Lying Position

5

Change/Addition of marks and number

 

Bill of Lading both Primary and Revised  (Original/Attested by Shipping Line)

Signed Copy of Invoice/Packing List (Original/Revised)

6

Conversion from local to TP/SMTP and vice-versa

 

Bill of Lading both Primary and Revised  (Original/Attested by Shipping Line) 

Either Explanation Letter from Shipping Agent / Line or SEZ Bill of Entry Assessed by SEZ officer as the case may be.

* Explanation Letter from Shipping Agent / Line in case of error by shipping line else in other cases SEZ Bill of Entry Assessed by SEZ officer.

7

Port of loading

 

Bill of Lading both Primary and Revised  (Original/Attested by Shipping Line)

Letter from Supplier/ Shipper/ Shipping line/ Overseas Counterpart of Shipping Line as the case may be.

8

Size of containers (no change in weight of consignment)

 

Bill of Lading both Primary and Revised (Original/Attested by Shipping Line)

Explanation Letter from Shipping Agent / Line

9

Port of discharge

 

Bill of Lading both Primary and Revised  (Original/Attested by Shipping Line) 

Letter from Supplier/ Shipper/ Shipping line/ Overseas Counterpart of Shipping Line as the case may be.

10

Type of packages

 

Bill of Lading both Primary and Revised (Original/Attested by Shipping Line)

Signed Copy of Invoice/ Packing List (Original/Revised)

11

Number of packages(no change in weight)

 

Bill of Lading both Primary and Revised (Original/Attested by Shipping Line)

 Signed Copy of Invoice/Packing List (Original/ Revised)

12.

Seal Number

 

Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) 

Letter from Supplier/Shipper/Shipping line/Overseas Counterpart of Shipping Line as the case may be.

EIR Copy/Lying Position

13

High Sea Sales

 

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. (In case the same is later than the IGM date, the amendment should be dealt as a major amendment.)

Non-negotiable copy of Bill of Lading in original. If same is not available, then a photocopy of such Bill of Lading duty authenticated by Shipping Line/Steamer Agent/ Custom Broker;

High Seas Sale Invoice and Commercial Invoice in original or a duly attested Copy thereof;

Authority letter for Custom Broker from High Seas Sales buyer in original (if CB is appointed) or application from High Seas Sales buyer,

IEC copy of both the buyer and the seller.

14

HUB SMTP for LCL cargo

 

Letter from Shipping Agent/ Line stating grounds on which request is made

Transshipment copy

IGM Copy.

 

S. No.

Amendment Type (Major)

Tick the appropriate

Documents required

15

Addition of extra entries (Line No. in IGM)

 

Bill of Lading both primary and Revised (Original/ Attested by Shipping Line)

Letter from Shipping Agent/ Line stating grounds on which request is made

EIR Copy/ Lying position

Confirmation from Boarding officer /Destuffing report

16

Amendment in the quantity of goods already declared

 

Bill of Lading both primary and Revised (Original/ Attested by Shipping Line)

Letter from Shipping Agent/ Line stating grounds on which request is made

Letter from Supplier/Shipper/Shipping line/Overseas Counterpart of Shipping Line as the case may be.

Signed Copy of Invoice/ Packing List  (Original/Revised)

17

Changing the date of the Bill of Lading in the IGM

 

Bill of Lading both primary and Revised (Original/ Attested by Shipping Line)

Letter from Shipping Agent/ Line stating grounds on which request is made

Letter from Supplier/Shipper/Shipping line/Overseas Counterpart of Shipping Line as the case may be.

18

 Changing the Importer’s/ Consignee name

 

Bill of Lading both primary and Revised (Original/ Attested by Shipping Line)

Letter from Shipping Agent/ Line stating grounds on which request is made

NOC from 1st Consignee/2nd Consignee with IEC copy in the case of non-negotiable/ non transferable Bill of Lading.

Explanation Letter from 1st Consignee/2nd Consignee, with IEC copy

Letter from Supplier/Shipper/Shipping line/Overseas Counterpart of Shipping Line as the case may be.

19

Commodity description

 

Bill of Lading both primary and Revised (Original/ Attested by Shipping Line)

Letter from Shipping Agent/ Line stating grounds on which request is made

Letter from Supplier/Shipper/Shipping line/Overseas Counterpart of Shipping Line as the case may be.

Signed Copy of Invoice/Packing List (Original/ Revised)

20

Cargo to Unaccompanied baggage and vice-versa

 

Bill of Lading both primary and Revised (Original/ Attested by Shipping Line)

Letter from Shipping Agent/ Line stating grounds on which request is made

Explanation Letter from 1st Consignee/2nd Consignee, with IEC copy

Letter from Supplier/Shipper/Shipping line/Overseas Counterpart of Shipping Line as the case may be.

21

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.

Report / NOC from concerned Group in the case of Bill of Entry has already been filed.

22

High Sea Sales

 

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 is later than the IGM date.

Non-negotiable copy of Bill of Lading in original. If same is not available, then a photocopy of such Bill of Lading duty authenticated by Shipping Line/Steamer Agent/ Custom Broker;

High Seas Sale Invoice and Commercial Invoice in original or a duly attested Copy thereof;

Authority letter for Custom Broker from High Seas Sales buyer in original (if CB is appointed) or application from High Seas Sales buyer,∙ IEC copy of both the buyer and the seller.

23

Any Other Amendment:

 

*Proper officer may ask for any other relevant documents if essential 

 

 

If you like my article, please share this on :


Search Professional Post Query Post Assignment Read More Articles

In case of business query on above subject, comment here or contact One Roof Consultant




article author

One Roof Consultant

Tax Expert
Tax solutions provider , One Roof Consultant



CHECKOUT TRENDING ARTICLES


  • How to Pay Zero Tax for Income up to Rs 12 Lakhs from Salary for Financial Year 2016-17

  • Do not wait till 31st July to file your Income Tax Return – Keep Ready 9 documents to file before due date

  • Missed to Submit HRA declaration to Employer? You can claim HRA at the time of Filing Returns and get Refund from Income Tax

  • Features and Step wise process - Income Declaration Scheme 2016 – Convert your Black Money to White

  • How to Pay Zero Tax for Business Receipts -Turnover of Rs 1 Crore

  • How to Pay Zero Tax for Professionals (CA, CS, Lawyers, Doctors, etc) earning Income of Rs 16 Lakhs

  • Why you should file Income Tax Return? Benefits of Filing Income Tax Returns

  • How to save Rs 10 crore as retirement corpus

  • Having Turnover of Less than 10 Lakhs? How to File NIL Service Tax return with Circular No 033/2012

  • Starting a New Business or Profession? Compare Structure and type of Entity– Sole, Partnership, LLP or Company

  • Revised and Latest TDS Tax Deducted at Source Rate Chart for FY 2016-17 AY 2017-18

  • Exemption for Capital Gain Arising on Transfer of Resident House Property

  • WILL- Important points, Tax Advantages of will and Format of WILL

  • Revised and Latest TDS Tax Deducted at Source Rate Chart for FY 2016-17 AY 2017-18

  • Exemption for Capital Gain Arising on Transfer of Resident House Property

  • WILL- Important points, Tax Advantages of will and Format of WILL

  • Senior Citizens Tax Benefits in Income Tax Act - Filing, exemptions, advance tax and other benefits

  • Registration process for Trade Mark


  • GET FREE ARTICLE UPDATES VIA EMAIL

    Always stay updated with latest information on expertmile

    I hope by reading this article you got enlighten on ,Delayed, incomplete or incorrect filing of Import Manifest or Import Reportfurther to mention before taken any financial decision based on this content it is prefered to take an expert opinion as matter can be subjective.