The person-in-charge/Master of an aircraft entering India and carrying imported goods has to deliver an Arrival Manifest or Import General Manifest (IGM), in electronic form, prior to its arrival containing all the details of the goods arriving at the customs destination.
The Import Noting Section of the Import Commissionerate may permit an IGM to be amended or supplemented, on payment of prescribed fees, on satisfaction that there is no fraudulent intention. All amendments are placed in two broad categories -‘Major’ and ‘Minor’ which are listed below
Major Amendments
- Addition of extra entries (Line numbers in the IGM).
- Amendment in the quantity of goods already declared.
- Change in the date of the Air Way Bill mentioned in the IGM.
- Change in the Importer's/consignee name.
- Change in Commodity description.
- Conversion of general description of goods from cargo to un-accompanied baggage and vice-versa
Minor Amendments
- Change in the Importer’s address only.
- Correction in any spelling mistakes.
- Conversion from one unit of measurement to another.
- Change/addition of marks and numbers.
- Conversion from local to Transhipment Permit (TP)/Sub-Manifest Transhipment Permit (SMTP) and vice-versa.
- Change in Port of Loading.
- Change in Port of discharge.
- Change in type of packages.
- Change in number of packages (provided there is no change in the weight).