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Export General Manifest (EGM): Guide on format and process to file with ICEGATE

Export General Manifest is a legal document or an export report that is filed by the carrier of the shipment to validate the export transaction. In this blog, learn why it is important and the format to file it on ICEGATE.

Any commercial shipment being shipped into or out of the country requires certain customs clearance. This is to ensure that the shipment is in compliance with regulations outlined by the government. To ensure this, exporters have to obtain and present a few documents, as per the Customs Act 1962. The list of documents usually depends on the type of goods being shipped, mode of shipping, country of origin and destination country. the Export General Manifest (EGM) is an important shipping document that is obtained before exporting goods from the port.

What is export general manifest: How does it work?

The export general manifest is a form that is filed by the shipping carrier at the time of the shipping process, along with other shipping bills filed by the exporter.

Following are the steps explaining when EGM is used¹:
The exporter or their agent completes the process of customs clearance by submitting the shipping bill and other documents
The exporter hands over the cargo to the carrier.
The carrier of the cargo then files an Export General Manifest with the customs, to define the export, according to the data provided in the shipping bill.

Why is the export general manifest important?

Some of the reasons why EGM is an important export document are:

• EMG is the proof of export of goods. The shipment carrier files EMG with the customs department to confirm the export of goods across the territorial borders.
• It helps exporters claim various benefits like duty drawback, MEIS, etc.
• EGM ensures that all the goods that have left the exporting country are duly accounted for.
• Sometimes, a few goods that are included in the shipping bill are not exported (or exported and later re-landed). Such goods can also be recorded through the filed EGM.

Who files export general manifest?

The person in charge of the air shipment/cargo/ocean shipment files EGM before departure of the shipment. According to the Customs Act, the shipment in charge or their agent can be allowed to do this. The agent/person-in-charge is hereafter liable to fulfill all obligations and to take the penalties, in case of any mismatch in the information mentioned².

What are the conditions for filing an EGM?

Following are some of the general instructions that should be taken care of while filing EGM:
• EGM is a legally binding declaration, hence the signatory (agent/person-in-charge) has to sign a declaration verifying the truthfulness of the contents.
• If the customs officer is satisfied with the information given and finds no fraudulent intention, only then the EGM report is amended.
• For the amendment of the Export General Manifest, a fee is payable under regulation 3 of Levy of Fees (Customs Act).
• For any incorrect declaration in the document, the agent would be punishable under Sec. 117 of the Customs Act.

What is the format of an Export General Manifest?

An Export General Manifest is filed and issued based on the Export Manifest (Vessels) Regulations, 1976 and Export Manifest (Aircraft) Regulations, 1976. These regulations consist of the following four EGM forms³:

1. Form I: This includes the general declaration.
2. Form II: This form contains the passenger manifest.
3. Form III: In the case of vessels, this form contains a list of private property in possession of the master, officers and crew of the ship. In the case of an aircraft, this form provides the cargo manifest.
4. Form IV: The fourth form provides the list of private property of the captain and crew, in the case of an aircraft shipment.

Some of the details included in a cargo mangiest are:
• Port of destination, vessel name, captain’s name
• Description of goods, number and marks on packages
• Consignor and consignee particulars
• Shipping bill number
• Lighthouse certificate and port dues receipt numbers

Below are some of the details included in the private properties form:
• Particulars of the vessel, arrival from and departure to, total number of crew
• Name and designation of crew
• Particulars of currency, and traveler’s cheques

The passenger manifest form contains the following information:
• General particulars like name of the vessel, rotation number, name of the captain, agents, arrival from and date of arrival
• Vessel’s currency upon arrival and the amount that is taken on board
• Particulars of dangerous drugs, wireless apparatus on board

Filing and presenting an Export General Manifest is important to validate export, in compliance with the Customs Act (1962). Along with this, a few other mandatory documents are required at different stages of exporting from India like IEC, AD code, Importer of Record (IoR), etc.

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Frequently Asked Questions

Is EGM mandatory for a GST refund?

Yes. According to Rule 96 of the CGST Rules 2017, an exporter cannot apply for a refund of IGST paid on goods exported, if an Export General Manifest is not obtained.

Guide to understanding GST on export of goods from India

How do I check my EGM status?

You can check your EGM status by:
• Login to ICEGATE using your credentials.
• Click on the ‘Job Status’ link on the left menu of available services.
• Select AIR EGM or SEA EGM and select the appropriate Location from the drop-down.
• Submit the details. You can then view all AIR/SEA EGMs filed from the selected location in the last 24 hours.

Published on July 29, 2022.

Sources:
1. https://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch6-revised https://www.customsmangalore.gov.in/egm.htm
2. https://indiancustoms.info/export-general-manifest/
3. https://www.icegate.gov.in/Download/FAQs_Final_Draft_Uploaded.pdf
4. https://www.dripcapital.com/en-in/resources/blog/export-general-manifest
5. https://www.icegate.gov.in/com_guideline.html

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