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:

    1. To ensure that all the goods which leaves territorial waters of India has been duly accounted for
    2. To ensure that all the obligations imposed on the master/steamer agents of the vessel under the provision of Sec.41 and 42 of the Customs Act, have been duly fulfilled.
    3. The exporter or the goods under section 156(f) of the Customs Act and short-shipment goods framed under Customs Act, 1962 have been duly fulfilled.



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.

General conditions :

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

  1. Export Manifest filed in respect of vessels is a composite of the separate documents. These are:
      • Cargo manifest
      • Vesselís stores list
      • List of private property in possession of master, officers and crew.
    1. These documents are filed in duplicate.
    2. All the declarations are signed by the person in-charge of the vessel.
    3. A cargo manifest is filed in the Form I. Following particulars are given:
        • Rotation number, port of destination, vessel name, tonnage, Captainís name and flag.
        • Each entry will have a line number.
        • Description of goods, number and marks on packages.
        • Consignor and consignee particulars.
        • Shipping bill number.
        • Lighthouse certificate and port dues receipt numbers.

      The vessel stores list should contain the following particulars:

      • General particulars such as name of the vessel, rotation number, name of the captaian,agents, arrival from and date of arrival.
      • Unlike under other stores declarations, separate declarations are made for specific stores as follows:
      • Alcoholic beverages: description, foreign or Indian, number of bottles, stock upon arrival, quantity issued for consumption, fresh stock added to stores.
      • Tobacco and its products: description, Indian or foreign, stock upon arrival, quantity issued for consumption, fresh stocks added to stores.
      • Vesselís currency, upon arrival and amount taken on board.
      • Particulars of dangerous drugs, wireless apparatus on board.
      • Arms, ammunitions, explosives, with description of arms, identification mark, makerís name, caliber of ammunition and number of rounds.
      • Similar particulars for Mineral Oil.
      • Description and quantity of explosives (stock upon arrival of vessel).

      The list of private properties of the master and the crew should include the following details:

      • Particulars of vessel, arrival from and departure to, total number of crew.
      • Name and designation of the crew member.
      • Particulars of currency, Indian, foreign and travelerís cheques, jewellery.
      • Other unspecified articles, imprest cash, collection of cash, bullion.



      Legislative references:

      Section 41 of the Customs Act, 1962

      Section 42 of the Customs Act 1962

      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