Import manifest

According to sec.2(24) of the customs act,1962

import manifest or import report means the
manifest or report as required to be submitted
u/s 30 of the customs act.
Import manifest is filed in case of the vessel and
aircraft while import report is filed in case of the
vehicle.

PERSONS REQUIRED TO FILE THE

MANIFEST:

The person in charge of the vessel,aircraft,vehicle or:

In case of vessel or aircraft, any other person as is
notified by the central govt.
TIME LIMIT FOR DELIVERY OF THE IMPORT
MANIFEST:
In case of vessel or aircraft : before the arrival of the
vessel at the custom station.
In case of vehicle : within 12 hrs after the arrival of
the vehicle at custom station.

PENALTY FOR NOT FILING IMPORT

MANIFEST :

If the import manifest is not filed within

the time limit & the proper officer is not
satisfied with the cause of such delay, a
penalty not exceeding rs.50,000 is
imposed.

CONTENTS OF THE IMPORT

MANIFEST :

An application for entry inwards;

A general declaration;
A cargo declaration;
A vessels stores list;
A list of private property in the
possession of the master of the vessels
& other members of the crew.

EXPORT MANIFEST

Sec41 provides that the person in

charge of a conveyance carrying export
goods shall provide an export report to
the proper officer before departure from
a custom station.
The person delivering the export
manifest shall make a declaration as to
the truth of its contents.

IMPORTANT POINTS IN THE EXPORT

MANIFEST:
In case of goods to be exported by vessel:

Every export manifest shall be delivered in duplicate &

shall be signed by the person-in-charge of the vessel.
It shall consist of the following :
(a) a cargo manifest
(b) a vessels stores list
(c) a list of private property in the possession of the
master,officers & crew.
The manifest shall be delivered in separate sheets in
respect of cargo on which drawback has been claimed.
Continued

Continued

It shall also contain particulars in respect of :

(a) goods shipped
(b) goods transshipped at the port
(c) goods lying in the vessel but not landed or
transshipped
(d) dutiable goods, including arms and ammunition
forming part of the ordinary equipment of the vessel
It shall contain the details regarding the names of the
ports for which the goods are intended and whether
the vessel herself is proceeding to such ports or not;

FOREIGN TRADE POLICY:

Basically all exports and imports are free,

except to the extent regulated by the EXIM
policy. Importer or exporter can be actual
user or trader. The policy gives v list of
exports.
This ve list is under 3 headings:
(a) prohibited export
(b) export against licensing
(c) canalised export

prohibited export Wildlife including their parts, exotic

birds, endangered plants, beef, human skeletons, fat, wood,
chemicals for weapons, sandalwood & res sanders wood are
prohibited. Thus, items related to conservation of our natural
resources, are mainly prohibited under various acts : FOREIGN
TRADE REGULATION ACT, ANTIQUES, AR.T-TREASURES, ARMS, NARCOTICS.

Export against licensing Many items are in restricted

list. Some of these are: cattle, camel, fur leather, luggage
leather, hides and skins, minerals or ores of chrome, seeds &
planting material, vintage motor cars etc. These items can be
exported only against license as per various public notice
issued under the policy.

Canalised export - Some items can be exported

only through State Trading Enterprises (earlier
termed as canalising agencies). These are :
(a) Petroleum products through IOC
(b) MICA waste through MMTC
(C) Minerals, ores of rare earths, iron ore,
bauxite, manganese ore, etc. through INDIAN
RARE EARTHS LTD., MMTC LTD.,
(d) Niger seeds through NAFED, NDDB
(e) Onion through NAFED

 THANK

YOU