Lecture 44: Bill of Entry (BOE), Import general Manifest (IGM) and complete import procedure.

Introduction

This tutorial provides a comprehensive guide on the import procedure, focusing on the Bill of Entry (BOE) and Import General Manifest (IGM). Understanding these concepts is essential for importers as they are crucial for customs clearance and compliance with regulations. This guide will walk you through the entire process, including how to file the IGM, check its status, and understand various types of BOE.

Step 1: Understanding the Import General Manifest

• Definition: The Import General Manifest (IGM) is a document that contains details of the cargo brought into the country by a vessel or aircraft.
• Importance: It serves as a declaration to customs and is vital for tracking and clearing goods.
• Filing Process:
  • File the IGM electronically with customs authorities before the arrival of the goods.
  • Ensure all details, such as the shipper, consignee, and cargo details, are accurate.

Step 2: How to Check IGM Status Online

• Access the Icegate Portal:
  • Go to the Icegate website (https://icegate.gov.in).
• Login:
  • Use your credentials to log in. If you don’t have an account, register for one.
• Check Status:
  • Navigate to the IGM status section.
  • Enter the required details such as IGM number and date.
  • Click on ‘Submit’ to view the status of your IGM.

Step 3: Filing the Bill of Entry

• Definition: A Bill of Entry is a document filed by an importer to declare the details of goods being imported.
• Types of Bill of Entry:
  • For Home Consumption: For goods intended for sale or use within the country.
  • Ex-Bond: For goods removed from a bonded warehouse.
  • In-Bond: For goods stored in a bonded warehouse.
  • Dutiable and Non-Dutiable: Depending on whether duties apply.
  • For Re-export: For goods that will be exported again.

Sample Format

• Include key fields such as:
  • Importer details
  • Description of goods
  • Quantity and value
  • Customs duties applicable

Step 4: Clearing Freight and Dock Charges

• Understand Charges:
  • Familiarize yourself with the various charges associated with importing goods, including freight, dock, and handling charges.
• Payment Process:
  • Ensure all charges are settled before claiming your goods from the port.

Step 5: Obtaining a No Objection Certificate (NOC)

• Definition: An NOC is required to confirm that there are no objections to the clearance of the imported goods.
• How to Obtain:
  • Submit an application to the relevant customs authority along with necessary documents.
  • Wait for approval before proceeding with the clearance of goods.

Conclusion

In summary, the import procedure involves a series of crucial steps, from filing the IGM and checking its status online to submitting a Bill of Entry and clearing all associated charges. Understanding these processes will streamline your import activities and ensure compliance with customs regulations. For further guidance, consider watching additional resources or consulting with a customs expert.