Filing requirements for import manifests and bills of entry depend on vessel category and conversion or breaking up obligations. Requirement to file Import General Manifest and Bill of Entry depends on vessel category: foreign flag vessels used as conveyances need not be declared as imported goods though goods and passengers must be manifested; Indian flag vessels entering for registration or used as imported goods must file IGM and Bill of Entry; vessels converted to coastal trade or imported for breaking up must file a fresh Bill of Entry at conversion or breaking up and pay applicable duties, with failures subject to adjudication and penalties.