Difference between IGM and Bill of Entry

Posted on 11 April 2023 Category : For Beginners

The information provided here is part of Import Export online Training

Difference between IGM and Bill of Entry

What is Bill of Entry in Import? How does IGM work in Import? How to distinguish between Bill of Entry and IGM

IGM import general manifest is the legal document filed by carrier of goods at destination customs location about the details of arrival of goods at such destination customs location. Bill of entry is the legal document filed by importer or his customs house agent to complete import customs clearance procedures to take delivery of imported cargo.

Let me explain the difference between Bill of Entry and Import General Manifest in simple language below:

What is IGM – Import General Manifest?

Import General Manifest is document filed by carrier of goods with Customs department containing the details of goods arrived at a customs location. Filing of Import General Manifest is mandatory, insisted by government of each country. The details of IGM contains IGM number, Line Number, importer name and address, description of goods, port of loading and other details of cargo arrived. The details of import under each Bill of Lading / Airway bill is shown under each Line number serially mentioned in the Import General Manifest. Based on Import General Manifest, the importer files necessary Bill of Entry to complete import customs clearance procedures and formalities. Import General Manifest is filed manually where in no electronic filing system available at a customs location.

What is Bill of Entry in Imports? How does Bill of Entry work in Import customs clearance?

Bill of Entry is a legal document filed with Customs department by an Importer or his customs broker. Bill of Entry is filed by an importer or his agent to undergo necessary import customs clearance formalities to take the goods out customs. As you know, any goods moved in to a country need to be approved by customs officials of each country to move to importer’s location. Importer or his agent has to complete necessary import clearance procedures by filing a bill of entry with other required import documents. Based on filing of such bill of entry, the goods are examined and assessed by proper officer of customs to pass out.

If an importer does not file bill of entry within 30 days of its arrival of goods at a customs location, such cargo can be auctioned by the authorities if importer does not respond against the intimation on such auction by customs and other related authorities. The importer can request customs authorities to extend the date of filing bill of entry but such request has to be effected within 30 days of arrival of goods at destination port of customs. However in special cases, customs permits to file bill of entry even after 30 days of arrival also. Also read How to file bill of entry Manually. What is manual filing of Import Documents? How to file Bill of Entry on line? What is called Noting in bill of entry Difference between IGM and Gateway IGM

I hope, I could explain the difference between Bill of Entry and Import General Manifest in simple terms to make easily understand. Would you like to share your experience and knowledge about the difference between Bill of Entry and Import General Manifest?

Write below your comments on difference between Import General Manifest -IGM and Bill of Entry -BE.

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Comments

Awesome: On 30 March 2013 abinashsahu503@yahoo.in

srinivas sharma: On 07 April 2014 Sir, due to some unavoidable circumstances if bill of entry could not be filed and goods cleared from customs dept after paying all customs duty etc, now what should we do as we do not have the copy of bill of entries. can we submit some affidavit duly attested by competent authority? kindly advise. regards

Somla Naik: On 12 February 2015 I need a clarification on provisional BOE ,so I thought You will be best person to help me.I look export/Export payments and documents at my Branch ( ICICI BANK )This is the case regarding one of my customer who imports from china and he gets only Provisional Bill Of entry.As there is some dis connect on the issue.Now while processing the same I consider provisional as Not Original and insists my clients to get original copy.But my client says his CHA gives provisional BOE only and they haven't got any original BOE till now..When Assessment is not in order ( where required further testings/checks etc etc ) Customs will give provisional bill of entry on urgent basis so that Client/CHA can clear the goods from port . Right.Against which , He provides SVB Bond to customs.Now my query is once the assessment is done will customs provide him original bill of entry? or they wont provide at all?.

Navika Glob : On 12 February 2015 We are going to provide services to US client i.e, of BPO nature (providing support to client using internet only), is it necessary to take IEC code for service providers? What are the returns that we have to file every year to DGFT OR regional authority if we are not availing any benefits? Do we have to submit any returns to RBI if our annual sales are less than $25000?

Kanak Makwana: On 14 February 2015 I have received order from Bangladesh. They have sent me full amount as per our proforma invoice. But matter of issue is that client has made the payment in Cash in INR from Kolkata. Can we now export the material.???

Gurpreet.S.Singh : On 19 February 2015 One thing I want to ask you.Our shipment has reached to ICD TKD Delhi.Our CHA has directed us to deposit the custom duty amount in CHA's current account. When I asked him why he want us to deposit custom duty amount in his account instead of in govt account. He says he deposit the amount/ he will adjust the amount against some export licenses. Plus he will issue us proper bill stating the amount of duty deposited

trupti vyas : On 19 February 2015 I am a first state dealer and we have got the central excise registration and IEC code. Recently I have start the high sea sales or purchase.We have received one consignments against high sea sales(purchase). In bill of entry as per following duties charged.(1) Excise Custom duty 7.5% (2) CVD 10 % (3)customs educational cuss 2% (4)customs sec & higher educes 1% (5)Addle duty(imports) 4%.My query is At the time of purchase we take booked all the duties for generate the sales invoice.(i.e. s.no.1 to s.no.5)

Admin: On 23 February 2015 Gurpreet.S.Singh, I personally suggest to pay customs duty directly to customs account, not through CHA

raj v : On 11 March 2015 I came to know about you through your website. Sir now I am importing through online sites in small numbers through postal department. But my duty is very high. I am staying in chennai. I am very new to import business. Last 3 months I am doing on trial basis.iam importing in small quantity 25 to 50 pieces that too in small quantities like 5 pieces. The products are led watch, USB flash drive etc . The custom official in post office has told me not to order like that. Now I have decided to import through proper Bill of entry. My quantity would be same. Sir please tell me how should I file my bill of entry. What documents should I ask from the merchant supplying products from China. I have opened a current account last week how can I make payment to the merchant, can I pay it through visa card or PayPal account. How can I arrange for the shipping. You advice would be of great help because I am very new to business. Hope you would provide your valuable idea and suggestions

Rajiv Dey : On 14 October 2015 I have imported a shipment from USA containing some electronic items such as VSW meter and other equipment . A friend of mine helped me to buy all this item from different seller some equipment are home brew . This equipment are for my studies in wave propagation and will have no commercial resale activity. My friend has sent this from USA to India with help of forwarding agent because the shipping cost was low . The actual weight of shipment is around 4.5 kg The forwarding agent in his commercial Invoice instead of mentioning every details of content of shipment attached the invoice/packaging slip of all the seller from which the shipment was forwarded to forwarding agent Since the commercial invoice was not having itemized details so custom called for proper invoice which shipper provided and also custom in bill of entry has raised doubt in value declaration of the shipment so the shipper/forwarding agent also provided letter to Indian custom stating that item are without warranty and as is condition and not in new state so they are relative low value. Now the shipment is under process for custom assessment and audit process . Now my question is I need this shipment urgently as for my study in the subject of radio wave propagation so when can I expect the shipment to be cleared by custom. You can also share some valuable knowledge as to what happens if a shipment is rejected at first presentation of bill of entry and what process follow there in Your help in this regard will be highly appreciated

anil shekhawat: On 19 December 2015 @Trupti vyas Says : as per my experience or future .... you have to take (2) CVD 10 % (5)Addle duty(imports) 4%.

Garima Kashyap: On 29 December 2015 Sir I Have lost the bill of entry and i cannot retrive it. can you please tell me that what are the document are required to filled to the govt in this case

Anshuman Prasad: On 06 February 2016 Dear, There is not time limit defined under the Custom Act of India for filing of Bill of Entry. Time limit of 30 days has been given in Section 48 of the Custom Act for removal of goods from the custom port either for Home Consumption or for warehousing. Also judgement in the case of Shreeji Overseas pvt. Ltd. in year 2013 was held that time-limit under section 48 for clearance of goods within 30 days cannot be inferred that section 46 prescribes any time-limit for filing BOE.

vinod kumar : On 20 April 2016 Can please e plain the basis on which the bill of entry was drawn I.e on invoice basis, proforma invoice or any other basis.

Raj: On 13 May 2016 Hi sir, since there s a rise in import payment frauds, is there any way to check B.O.E being forged. Since icegate shows details of B.O.E being filed by importer, how to track whether payment for tat import is made or not, since possibility of duplicating B.O.E n making payments at many bank can be done. Kindly good your insights on this vital issue.

abid: On 03 February 2017 sir m doing custom clerencec last ten year in eports may i join da eports company bt idont no abut da EPORTS HOUSE CAN U TEL me wt can i du

Sushil Hanje: On 08 April 2017 I am Importing the goods on CIP terms where basic invoice value + freight is separately shown, Shall the Custom duty is applicable on basic Invoice value or Total Invoice value? Which is correct? Normally most Couriers prepares BoE on Basic invoice value and not includes freight in it although invoice indicates it clearly. While remitting payment to overseas customer, Bankers told/demand that the customs duty ( in Bill of entry) shall be paid on the Total Invoice value. Please guide on this subject.

swapnil b: On 09 October 2017 Is there any penalty charges to be paid for late filing of Bill of entry for air/sea shipemnt due non receipt of import documents from the exporter..

keshav : On 01 November 2018 as the address of bill entry had been changes on gst site so now the new bill of entry can be issued on new address.

PN Rao: On 27 June 2019 I shipped a CD with software in it to a Government customer by FedEx. Invoice value $180000. Can the customer prepare Bill of Entry on items received directly through FedEx?

Anita Upadhye: On 18 September 2019 I am working in one of the public sector bank in forex dept mainly impot and export one .now my question is if bill of entry closed before it is fully adjusted .say inadvertently ; can it be reopened on request

Piyush Maisuriya: On 21 January 2020 Sir I Have lost the bill of entry and i cannot retrive from our CHA it.now this consignment is in Advance authorization scheme and now i will apply for EODC but i haven't Bill of Entry copy then what can i do in this case.

Norbu Tshering Bhutia: On 26 September 2020 Hello sir, This is in connection with the import undertaken at small customs formation where there are no designated customs area for parking/ holding of import consignment on its arrival to india. The quantity of import is small. Accordingly, for convenience consignments for different importers being undertaken by one single customs agent are loaded in one single vehicle/carrier. However, bill of entries for each importers are filed separately. Now the question is with regard to filing of import report. In such a situation will it be possible to file multiple import reports for one single carrier while declaring the arrival of the consignments at the EDI customs port.

PRAVIN: On 05 November 2020 can we file 3 bill of lading in 1 bill of entry. Actually we have imported some product from china. The toal lot of 10 containers in one invoice. But due to short shipment, 5 container sailed earlier and then sailed 4 container in another vessel & 1 container in last vessel. All 3 vessel ETA diffrent.