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    <description>The circular prescribes a framework for Import General Manifest (IGM) amendments by categorising them as minor or major, mandating same-day administrative approval for minor amendments and approval within 24 hours for major amendments, decentralising authority to Superintendents/Appraisers for minor changes, requiring a combined application with annexed documentary checklists, and holding the shipping line solely responsible for filing IGMs and for any fines after adjudication; consignees are exempt from penalties and customs brokers/importers cannot request IGM amendments.</description>
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