Import manifest amendments must follow prescribed timelines, documentation, fees, and shipping-line responsibility. Amendments to the Import General Manifest (IGM) are categorised as minor or major. Minor amendments are to be approved the same day administratively by Superintendent or Appraiser level officers without adjudication or penalty where no fraud is involved. Major amendments are to be decided by Deputy/Assistant Commissioners and generally approved within 24 hours, with escalation for delays. The shipping line must submit a combined prescribed application with annexed supporting documents; incomplete forms will receive same-day deficiency memos. Liability for penalties attaches to the shipping line filing the IGM; consignees and brokers are not liable.