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of <h1>New Guidelines for Import Manifest Amendments: Major vs. Minor Changes, Penalties, and Timelines Explained.</h1> The circular addresses the procedures for handling delayed, incomplete, or incorrect filing of Import Manifests or Import Reports. It emphasizes the distinction between major and minor amendments, with major amendments requiring adjudication only if fraudulent intent or substantial revenue implications are involved. Minor amendments should be processed swiftly, ideally on the same day, and without penalties. The responsibility for amendments lies with the Shipping Line or Agent, and penalties, if any, are imposed on them, not the consignee. The circular also outlines specific timelines and documentation requirements to streamline the amendment process and discourage unnecessary amendments by revising the fee structure.
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