Import manifest filing requires pre-arrival electronic registration and attracts penalties for mis-declaration or non-filing. Conveyances must call only at notified Customs locations and proper officers may board, question and demand documents. The person in charge must file an electronic Import General Manifest (IGM) within prescribed pre-arrival/time limits and be registered under the Import Manifest Regulations; EDI procedures, registration verification and system access rules apply. IGM amendments are permitted for no-fraud cases with fees and are classified as major or minor, with major amendments or suspected fraud potentially requiring adjudication. Mis-declaration or failure to file attracts confiscation and penalties; unloading requires Entry Inwards and proper officer supervision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Import manifest filing requires pre-arrival electronic registration and attracts penalties for mis-declaration or non-filing.
Conveyances must call only at notified Customs locations and proper officers may board, question and demand documents. The person in charge must file an electronic Import General Manifest (IGM) within prescribed pre-arrival/time limits and be registered under the Import Manifest Regulations; EDI procedures, registration verification and system access rules apply. IGM amendments are permitted for no-fraud cases with fees and are classified as major or minor, with major amendments or suspected fraud potentially requiring adjudication. Mis-declaration or failure to file attracts confiscation and penalties; unloading requires Entry Inwards and proper officer supervision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
