Filing of Import Manifest before arrival of the vessel or aircraft -reg
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.... as any person , other than the carrier, who is authorized to issue delivery orders in favour of an importer on the basis of which goods are permitted to be delivered to such importer by the custodian of the goods. The main feature of this notification is to allow various authorities like multi-modal operators, break bulk agents, consolidators, freight forwarders , NVOCC , etc., dealing with the delivery of imported goods , to file import manifest for a vessel or an aircraft . 2. Further, vide Notification No. 112/2003-Cus (N.T) and 113/2003-Cus(N.T) dated 19.12.2003 the&n....
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....el or aircraft or their agent. The House level details shall be filed by a person specified as "any other person" under section 30 of the Customs Act, 1962 . In case the " any other person" specified under section 30 is not registered under these regulations, then, the responsibility to file house level details shall rest with the person in-charge of the vessel or aircraft or their agent. The shipping lines or airlines should therefore ensure that the person authorised to issue delivery orders in respect of goods carried by them, are duly registered with local Customs. In case of failure to file the IGM in advance....
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