Import manifest

This query is : Resolved

Guest

Guest (Querist)

25 October 2011 Provision: Delivery of import manifest: The person-in-charge of -
carrying imported goods, in the case of a vessel or an aircraft, deliver to the proper officer an import manifest prior to the arrival of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station.

Doubt : How person in charge will submit manifest before arrival

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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05 November 2011 AS PER CUSTOM ACT.

SECTION 30. Delivery of import manifest or import report. – (1) The person-in-charge of -
(i) a vessel; or
(ii) an aircraft; or
(iii) a vehicle,
carrying imported goods or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer an import manifest prior to the arrival of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in the prescribed form and if the import manifest or the import report or any part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or any other person referred to in this sub-section, who caused such delay, shall be liable to a penalty not exceeding fifty thousand rupees.

(2) The person delivering the import manifest or import report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.

(3) If the proper officer is satisfied that the import manifest or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented.

Any vessel, which comes from a foreign port, is allowed to keep such goods on board without payment of duty in terms of Imported Stores (Retention on Board) Regulations, 1963 . This is allowed, although, technically, an import occurs when the vessel touches the landmass of India, If the vessel loses the character of foreign-going conveyance, following procedure will be applicable.

1. If the goods kept on board are alcoholic liquor, cigarettes, cigars, pipe tobacco, such goods must be kept under Customs seal.
2. All consumable stores must also be similarly kept under Customs seal. In case of consumable stores, if it is not practicable to keep goods under Customs seal, the proper officer has to take an inventory and allow the goods to be kept on board.

Customs seal affixed on the goods retained on board must not be broken until the vessel again becomes a foreign going vessel.

FOR ANY INFORMATION:

http://customsmangalore.gov.in/igm.htm#imp10

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