Submission of import manifest or import report and export manifest or export report

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....017 INSTRUCTION No. 02/2017 Dated Shillong the 5th July 2017 Subject: Submission of import manifest or import report and export manifest or export report Attention of all officers is brought to Section 30 of the Customs Act, 1962, which requires the person-in-charge of vessel, aircraft or vehicle to submit Import Manifest/Report (also known as Import General Manifest-IGM). In case of a vessel ....

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....he Customs Act, 1962, the person-in-charge of a conveyance carrying export goods has to submit Export Manifest/Report (also known as Export General Manifest-EGM) before departure of the conveyance from the customs station. As per Section 42(2)(b) of Customs Act, 1962 no conveyance can be permitted to leave without submission of Export Manifest/Report. The export manifest/report has to be submitted....

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.... that submission of Export Manifest/Report and Import Manifest/Report are statutory requirements and car passes are not a substitute for the same. Car Pass is used only to regulate the proper movement of vehicles and will continue to be submitted at locations specified vide Facility No. 05/15 dated 04.08.15. It may also be noted that while uploading data to the GSTN portal in respect of exports an....