Circular No. 14/2017- Customs
F.No.450/198/2015-Cus IV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
227B, North Block
New Delhi, the 11 April, 2017
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs
(Preventive) /Principal Director General/ Director General, DRI
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Commissioners/Commissioners of Customs & Central Excise
Sir/Madam,
Subject: Delayed, incomplete or incorrect filing of Import Manifest or Import
Report - Regarding.
Kind reference is invited to CBEC Circular No.’s 13/2005-Customs, dated 11-3-2005
& Circular No. 44/2005-Cus., dated 24-11-2005 on the above subject.
2. In the Circular No. 13/2005-Customs, dated 11.3.2005, CBEC had categorised the
amendments carried out in the IGMs as Major and Minor respectively. Further in the
amending circular No. 44/2005-Customs, dated 24-11-2005, it was provided that the need for
adjudication will arise only in cases of major amendment involving fraudulent intention or
substantial revenue implication. It was the view of the CBEC that the penal action is not
initiated mechanically in all cases of IGM amendment and that due consideration may be
given to the circumstances of amendment.
3. These measures have been in place for quite some time. Apart from bringing in
simplification, reducing the overall dwell time at the Customs ports/ airports has been
avowed objective of CBEC. Trade has been representing that owing to tedious process of
IGM amendment, there is reluctance to avail the facility of advance/ Prior Bill of Entry.
Board has examined these issues in detail and the following procedure is prescribed:
a. In order to ensure that all amendment applications are disposed off within specified
time limits, it is desired that all minor amendments are approved on the same day of
the submission of complete application along with all the required documents. For
EDI sites, the electronic request for amendment should be made prior to approaching
4.
the officer with the documents. Further, in order to decentralise the minor amendment
process, necessary changes have been carried out in the notification No. 40/2012-
Customs (N.T.) dated 2.5.12 by notifying Superintendent of Customs and Central
Excise or Appraiser as proper officer for Section 30 (minor amendments). Since the
proper officer for purposes of Section 30 would henceforth be Superintendent rank
officer or Appraiser (minor amendments), therefore, consequent changes in respect of
notifying the proper officer for purposes of Section 149 have also been carried out.
[Notification No.35/2017-Customs (N.T.) dated 11" April, 2017 refers].
All major amendments will generally be approved within 24 hours of the submission
of the complete application. Delays beyond the laid down timelines are to be
necessarily escalated and brought to the notice of Additional/Joint Commissioner in
charge. All major amendments shall continue to be approved by the concerned Deputy
Commissioner or the Assistant Commissioner as the case may be.
A combined application in the prescribed Form shall be submitted by the shipping line
irrespective of the major or minor amendment(s) along with the required documents
indicated against each type of amendment mentioned in the Annexure to the
Application Form appended to this Circular leaving no scope for ambiguity.
Since the objective is to lend certainty to the amendment process with specific
timelines, therefore, accepting incomplete forms should be avoided. In case an
incomplete form for amendment is accepted for reasons to be recorded, a deficiency
memo should be promptly issued the same day.
All cases of Minor amendment should be decided administratively without recourse to
adjudication or levy of penalty. Levy of Fee (Customs Documents) Regulations, 1970
allows the proper officer to permit an IGM to be amended or supplemented, on
payment of prescribed fees, if he is satisfied that there is no fraudulent intention. The
said regulations have also been amended vide Notification No.36/2017-Customs
(N.T.) dated 11" April, 2017 to revise the fee(s) for carrying out amendments. The
quantum of fee has been revised upwards so as to calibrate it to the realistic levels and
also to discourage the tendency to file amendments. A flat fee of Rs. 1000/- has been
provided for amendment of IGMs.
Further, no amendment fee shall be levied in respect of a Bill of Entry filed
under the proviso to sub-section (3) of Section 46 of the Customs Act, 1962 (52 of
1962) where the amendment is necessitated due to amendment in import manifest.
The request for amendment shall be filed by the person in-charge of the conveyance
or any person who has been authorized to issue delivery orders in favour of an
importer, on the basis of which the custodian would deliver the imported goods.
The responsibility of amendment in the IGM rests solely with the Shipping Line/Agent,
as they file IGM with Customs under section 30 of Customs Act, 1962. It is, therefore,
clarified that the fine/penalty imposed, if any, upon adjudication in such cases, shall be
payable by the Shipping Line only or such other person as specified. No fine/penalty is
required to be imposed on the consignee or others. No request for any amendment in the IGM
from Custom Broker/Importer will be entertained.
5. While accepting requests for amendments, due precaution should be taken that requests
for amendment to manifested items are accepted within the period stipulated in the Section 48
of the Customs Act, 1962.
Yours faithfully
wie Parr
Director (Customs)
Application for Amendment
(On Letter head of Shipping Line)
‘LO,
Deputy/ Assistant Commissioner of Customs,
Import Noting, __
Subject: Application for ‘Amendment in the IGM’
1. Name and Address of Shipping Line:
2. IGM No. Item No. Date:
3. MBL No. Date:
HBL No. Date:
4. Consignee Name IEC No.
5. Amendment Sought: (pl see the Annexure)
6. Detail of the amendment sought:
From To
I hereby certify that the aforesaid details are true and correct as per best of my
knowledge. It is also certified that I am rightful person for the aforesaid amendment. I
also declare that I am aware about provisions of Customs Act-1962 regarding Import
General Manifest (IGM).
(Signature with stamp)
Name:
Designation:
Annexure
S. Amendment Type Tick the Documents required
No. | (Minor) appropriate
1 Change in Importer’s e Bill of Lading both Primary and Revised
Address
(Original / Attested by Shipping Line)
e IEC Copy
2 Correcting any spelling e Bill of Lading both Primary and Revised
mistake (Original/ Attested by Shipping Line)
e Letter from Shipping Agent/ Line stating
grounds on which request is made
3 Conversion from one e Bill of Lading both Primary and Revised
unit of measurement to (Original/ Attested by Shipping Line)
another
e Signed Copy of Invoice/ Packing List
(Original/revised)
4 Change in container No. e Bill of Lading both Primary and Revised
(only alphabetic prefix (Original/ Attested by Shipping Line)
and the last 10" test
numerical) e Letter from Supplier/ Shipper/ Shipping line/
Overseas Counterpart of Shipping Line as the
case may be.
e EIR Copy/Lying Position
3 Change/Addition of e Bill of Lading both Primary and Revised
marks and number (Original/Attested by Shipping Line)
e Signed Copy of Invoice/Packing List
(Original/Revised)
6 Conversion from local e Bill of Lading both Primary and Revised
to TP/SMTP and vice- (Original/Attested by Shipping Line)
versa e Either Explanation Letter from Shipping Agent /
Line or SEZ Bill of Entry Assessed by SEZ
officer as the case may be.
e Explanation Letter from Shipping Agent / Line
in case of error by shipping line else in other
cases SEZ Bill of Entry Assessed by SEZ
officer.
el Port of loading e Bill of Lading both Primary and Revised
| (without change of (Original/Attested by Shipping Line)
country)
e Letter from Supplier/ Shipper/ Shipping line/
Overseas Counterpart of Shipping Line as the
case may be.
8 Size of containers (no e Bill of Lading both Primary and Revised
change in weight of (Original/Attested by Shipping Line)
consignment)
e Explanation Letter from Shipping Agent / Line
9 Port of discharge e Bill of Lading both Primary and Revised
(Original/Attested by Shipping Line)
e Letter from Supplier/ Shipper/ Shipping line/
Overseas Counterpart of Shipping Line as the
case may be.
10 | Type of packages e Bill of Lading both Primary and Revised
(Original/Attested by Shipping Line)
Signed Copy of Invoice/ Packing List
(Original/Revised)
11 Number of
packages(no change in
weight)
e Bill of Lading both Primary and Revised
(Original/Attested by Shipping Line)
e Signed Copy of Invoice/Packing List (Original/
Revised)
12 Seal Number e Bill of Lading both Primary and Revised
(Original/Attested by Shipping Line)
e Letter from Supplier/Shipper/Shipping
line/Overseas Counterpart of Shipping Line as
the case may be.
e EIR Copy/Lying Position
13 High Sea Sales e High Seas Sales contract signed by both the
buyer and seller and duly notarised. In the cases
where the HSS Contract is not notarised, the
same is required to be attested by the authorized
signatory of Bankers. The date of Contract /
Notarisation/Attestation by the bankers should
be not later than the date of the IGM. (In case the
same is later than the IGM date, the amendment
should be dealt as a major amendment.)
e Non-negotiable copy of Bill of Lading in
original. If same is not available, then a
photocopy of such Bill of Lading duty
authenticated by Shipping Line/Steamer Agent/
Custom Broker;
e High Seas Sale Invoice and Commercial Invoice
in original or a duly attested Copy thereof:
e Authority letter for Custom Broker from High
Seas Sales buyer in original (if CB is appointed)
or application from High Seas Sales buyer,
e IEC copy of both the buyer and the seller.
14 HUB SMTP for LCL
cargo
e Letter from Shipping Agent/ Line stating
grounds on which request is made
e Transshipment copy
e IGM Copy.
No.
Amendment Type
(Major)
Tick the
appropriate
Documents required
15 Addition of extra
entries (Line No. in
IGM)
e Bill of Lading both primary and Revised
(Original/ Attested by Shipping Line)
e Letter from Shipping Agent/ Line stating
grounds on which request is made
e EIR Copy/ Lying position
¢ Confirmation from Boarding officer /De-
stuffing report
16 Amendment in the
quantity of goods
already declared
e Bill of Lading both primary and Revised
(Original/ Attested by Shipping Line)
e Letter from Shipping Agent/ Line stating
grounds on which request is made
e Letter from Supplier/Shipper/Shipping
line/Overseas Counterpart of Shipping Line
as the case may be.
e Signed Copy of Invoice/
(Original/Revised)
Packing List
17
Changing the date of
the Bill of Lading in
e Bill of Lading both primary and Revised
(Original/ Attested by Shipping Line)
the IGM
¢ Letter from Shipping Agent/ Line stating
grounds on which request is made
¢ Letter from Supplier/Shipper/Shipping
line/Overseas Counterpart of Shipping Line
as the case may be.
18 Changing the
Importer’s/ Consignee
name
¢ Bill of Lading both primary and Revised
(Original/ Attested by Shipping Line)
¢ Letter from Shipping Agent/ Line stating
grounds on which request is made
¢ NOC from Ist Consignee/2nd Consignee with
TEC copy in the case of non-negotiable/ non
transferable Bill of Lading.
e Explanation Letter from 1st Consignee with
IEC copy
¢ Letter from Supplier/Shipper/Shipping
line/Overseas Counterpart of Shipping Line
as the case may be.
19 Commodity
description
e Bill of Lading both primary and Revised
(Original/ Attested by Shipping Line)
¢ Letter from Shipping Agent/ Line stating
grounds on which request is made
¢ Letter from Supplier/Shipper/Shipping
line/Overseas Counterpart of Shipping Line
as the case may be.
e Signed Copy of Invoice/Packing List
(Original/ Revised)
20 Cargo to Un-
accompanied baggage
and vice-versa
e Bill of Lading both primary and Revised
(Original/ Attested by Shipping Line)
¢ Letter from Shipping Agent/ Line stating
grounds on which request is made
e Explanation Letter from Ist Consignee with
IEC copy
e Letter from Supplier/Shipper/Shipping
line/Overseas Counterpart of Shipping Line
as the case may be.
21 Change of Bill of
Lading Number
e The Shipping Line should submit copy of the
surrendered Master Bill of Lading and original
consignee name should appear in House Bill of
Lading.
¢ Report / NOC from concerned Group in case if
Bill of Entry has already been filed.
22
Any Other
Amendment:
*Proper officer may ask for any other relevant
documents if essential
*Proper officer may ask for any other relevant documents if essential.
