WHAT IS IGM OR IMPORT GENERAL MANIFEST:
Before arrival of cargo at destination port, the carrier has to file the details of cargo arriving to such port of importing country with the customs. The procedures to file IGM are done by the carrier of goods or his agent. Normally IGM is filed on the basis of Bill of Lading or Airway Bill, issued by the carrier. The IGM Import General Manifest contains the details about shipper, consignee, number of packages, kind of packages, description of goods, airway bill or bill of lading number and date, flight or vessel details etc.
Once after filing import General Manifest, the importer or his customs broker files necessary documents for import with customs under the said imported goods. This filing is done on the basis of import General Manifest information filed by the carrier on arrival of goods. If any mistake in filing IGM, the import customs clearance documents can not be accepted, as the details of such documents has to be matched with the details of IGM. If any details in IGM filed wrongly, such details have to be amended with customs before filing documents of clearance.
After amendment necessary information in import General Manifest, the importer or his agent can file bill of entry and proceed to complete customs formalities to take delivery of cargo.
EXPORT GENERAL MANIFEST OR EGM:
Like IGM is done same done for the Export of Goods that is called EGM or Export General Manifest.
Export means movement of goods from one country to another country. Once the goods crossed territorial border of a country the definition of exports takes place. Carrier of goods moves out of country after completing necessary customs formalities of such country. After completion of export customs clearance procedure and before movement of goods, the carrier files detailed information about such moved goods with customs department in a specified format. This is called Export General Manifest or EGM.
Export General Manifest is a legal document mandatory to be filed by carried of goods with customs department. This document is used by government authorities as proof of export. The customs officials certify proof of export on shipping documents to exporters on basis of EGM. With such copy or certificate, exporter claim export benefits based on such documents, along with other documents like Bill of Lading as proof of export.
