Amendments of IGM

Amendment of Import General Manifest permitted on fee and no-fraud finding; major changes face penal scrutiny.

Amendment of the Import General Manifest is permitted under Section 30(3) with prescribed fees and no fraudulent intent. The Board separates amendments into major (affecting quantities, bill of lading dates, importer name, commodity description, cargo classification) and minor (address, typographical, unit conversions, certain container and package details). Adjudication arises only for major amendments with fraud or revenue impact; exceptional operational situations may justify post-arrival quantity changes. Post-arrival amendments are not late filings but may be examined for invoking Section 116. Timelines: minor amendments same day; major generally within twenty-four hours.