Import General Manifest requirement: vessels and cargo often require IGM/Bill of Entry even where duty exemptions apply. Filing of an Import General Manifest (IGM) and a Bill of Entry is required even where goods or vessels are duty-exempt, depending on vessel category and use. Foreign-flag vessels used only as conveyances need no vessel-level IGM or Bill of Entry, but manifests for goods or passengers must be filed. Indian-flag vessels, vessels converted to coastal trade, and vessels imported for breaking up must have IGM/Bill of Entry filings, fresh Bills of Entry on conversion or breaking up, and may be liable for applicable duties; non-compliance may be adjudicated and penalised.