PROCEDURES FOR FILING OF EXPORT GENERAL MANIFEST OR EXPORT REPORT
Object | |
Who should file the declaration | |
When should the declaration be filed | |
General conditions | |
Filing of Export General Manifest/Export Report | |
Legislative references |
The declaration to be filed under Section 41 of the Customs Act 1962. is known as Export Report in case of export by land, and Export General Manifest in case of export by sea .This declaration is a statutory declaration and every ship, which leaves Indian, waters with the intention of carrying cargo is bound to deliver this document.
The purpose of filing EGM is:
Who should file the declaration:
Primary liability to file this declaration is on the person in-charge of the vessel or craft. This declaration must be filed before the departure of the vessel or craft. (Section 41). Section 148 allows all acts to be done by a person in-charge of conveyance, to be done by his agent also. A person who represents himself as an agent and accepted as such by the proper officer will be liable for fulfillment of all obligations and also to penal consequences such as penalties and confiscations.
When should the declaration be filed:
The declaration should be filed before the departure of the vessel. In exceptional cases the proper officer may allow extension of period with sufficient security and surety given by the agent of the carriers.
The signatory of the EGM or Export report has to sign a declaration verifying the truthfulness of the contents. This is a legally binding declaration. [Section 41(2)].
If the proper officer is satisfied that there is no fraudulent intention, he may allow the EGM or Export Report to be amended or supplemented. [Section 41(3)].
For amendment of or supplementation of manifest, a fee of Rs.10/- is payable under regulation 3 of Levy of Fees (Customs Documents) Regulations, 1970.
For any mis-declaration or failure to file the document, the agent would be punishable under Sec. 117 of the Customs Act.
Filing of Export General Manifest/Export Report:
The Export General Manifest should be filed in terms of Export Manifest (Vessels) Regulations, 1976in Form I, II & III
The vessel stores list should contain the following particulars:
The list of private properties of the master and the crew should include the following details:
Section 156 (f) of the Customs Act 1962
Section 117 of the Customs Act 1962.
Section 148 of the Customs Act, 1962
Export Report (Form) Regulations 1976,
Export Manifest (Aircraft) Regulations. 1976
Export Manifest (Vessels) Regulations, 1976.
Levy of fees (customs Documents) Regulations, 1970