TaxTMI 
TaxTMI 
Dear Sir,
IGM filed in the name of 1st importer ‘A’ and he sells the cargo to ‘B’ on high sea sale agreement. Now while filing bill of entry in the name of ‘B’ whether it is required to amend the name and address in IGM.
Request kindly assist.
IGM AMENDMENT FOR HIGH SEA SALE BILL OF ENTRY
15 Dec 2016 
1 Reply 
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High sea sale transfer of import title: no amendment to the import manifest required before filing the buyer's bill of entry.
The Import General Manifest (IGM) is a filing obligation of the shipping line to port authority and customs and is independent of subsequent commercial transfers; therefore a post-arrival high sea sale from the named importer to a buyer does not, under this procedural framework, require amendment of the IGM, allowing the buyer to file the bill of entry in its name while the shipping line's IGM obligation remains unchanged. (AI Summary)
The Import General Manifest (IGM) is a filing obligation of the shipping line to port authority and customs and is independent of subsequent commercial transfers; therefore a post-arrival high sea sale from the named importer to a buyer does not, under this procedural framework, require amendment of the IGM, allowing the buyer to file the bill of entry in its name while the shipping line's IGM obligation remains unchanged. (AI Summary)