Before the arrival of goods, a mandatory document is filed and submitted to the customs office at the import destination.
The goods get released from customs only after checking this document's accuracy.
This document is referred to as Import General Manifest or IGM.
Meaning of IGM
IGM or Import General Manifest is a legal document containing information about the cargo arriving at the destination port.
It is filled out by the goods carrier using data from the airway bill at the customs location of the importing country.
Only after verifying these details, goods are released by the customs department.
It is a mandatory document under section 30 of the Customs Act 1962, Import General Manifest, which states that every agent must file the document with customs authorities 24 hours prior to the shipment entering Indian territory.
Who Uses Air IGM?
The airlines carrying the shipment or the broker must file the Air IGM against the master airway bills on ICEGATE (Indian Customs and Central Excise Electronic Commerce/Electronic Data Interchange).
The customs department requires the use of this document to conduct an Air IGM enquiry to confirm the information mentioned in it.
The goods, along with the Air IGM, are checked thoroughly for errors or discrepancies by the authorities.
Filing Air IGM
An Air IGM is filed on ICEGATE, a national online portal of the Central Board of Indirect Taxes and Customs.
It provides e-filing services to importers for added convenience. The airline or its agent must file the Air IGM against the master airway bill 24 hours before the shipment reaches the destination.
It should be filed based on its Flight No, Flight Date, and Flight Time. Some considerations when filing an Air IGM:
Carriers must fill out the Air IGM form and mention all shipment details before reaching the destination port.
Once filed and checked, the document should be sent to the customs department of the respective country.
After filing the Air IGM, its supporting documents will be required by customs officials for its verification.
All information provided in Air IGM and its supporting document must be free of errors.
After the verification of the document details, the approval for cargo release will be granted.
How to Enquire About Air IGM on ICEGATE
One can enquire about their Air IGM on ICEGATE by filling in the necessary fields -
- Destination Location
- Air Waybill number
- Matching the captcha for verification
Difference Between IGM and Bill of Entry
IGM is a legal document prepared and submitted by the cargo carrier or its broker containing all the necessary details about the goods arriving at the destination with the relevant customs department.
It helps to check for any discrepancies in the IGM document.
A Bill of Entry is also a legal document that the importer or its customs agent files.
It is submitted to approve the custom clearance process and acquire the shipment from the custom department.
Difference Between IGM and Gateway IGM
Before or after the arrival of cargo at the customs destination, the carrier of shipment files and submits the IGM to the relevant customs authority, which is a standard or general IGM filling.
However, if the cargo is sent to an inland custom destination, the carrier has to file and submit the IGM at those locations, which includes the inland container depot (used for temporary holding of the shipment before transit).
These locations are called gateway ports; therefore, the IGM so filed is called gateway IGM.
