Export General Manifest [Section 41]

Export General Manifest [Section 41]:

This is the most important responsibility cast on the person-in-charge of the conveyance. He (including the Master of the vessel) has to give
to the Customs Authorities a complete list of the cargo exported from India and taken by the
conveyance under his charge.

Section 41(1) of the Customs Act, 1962 provides that the person-in-charge of a conveyance carrying export goods shall, before the departure of the conveyance from a Customs station, deliver to the proper officer, in the case of a vessel or aircraft an export manifest by presenting electronically, and in the case of a vehicle, an export report in the prescribed form. However, in cases where it is not feasible to deliver export manifest by presenting them electronically, the Principal Commissioner/ Commissioner of Customs may, allow the same to be delivered in any other manner.

The person delivering the export manifest or export report shall make and subscribe a declaration as to the truth of its contents as a footnote thereof.

Amendment to EGM: If the proper officer is satisfied that the export manifest or the export report is in any way incorrect and there was no fraudulent intention, he may permit such manifest or report to be amended or supplemented. [Section 41(3)]

Preparation of EGM/ER : The procedure for preparation of EGM/ER is as follows:

(i) In the case of shipment by sea, the ship‟s officer gives a receipt after he has received the consignment on board the ship. This receipt is called mate receipt. It is surrendered to the steamer agent or the agent who issues the bill of lading.

(ii) In the case of shipment by air, after the cargo is delivered to the airways for loading, the airways issues an air consignment note.

(iii) In the case of train and lorry a railway receipt or a lorry receipt as the case may be is issued as soon as the consignment is received by the carrier.

The export general manifest or report is the consolidated report of all such Bills of Lading/air consignment notes/railway receipts/lorry receipts issued.

Form & Content of Export General Manifest or Export Report: The form of the export general manifest/export report is prescribed under the following:

(a) The Export Manifest (Vessel) Regulations, 1976

(b) The Export Manifest (Aircraft) Regulations, 1976

In all the three regulations the common features are as follows:

(1) The manifest/report shall be delivered in duplicate.

(2) It shall consist of

(a) Cargo report

(b) Vessel’s store list,

(d) In case the vessel/aircraft/conveyance carries passengers, a passenger manifest.

(3) The cargo list shall give the following details in separate sheets.

(a) Cargo shipped

(b) Cargo transshipped,

(d) Cargo in respect of which drawback is claimed.

(e) In case of the vessel, the dutiable goods, including arms and ammunition forming part of the ordinary equipment of a vessel.

(4) Specific declaration should be made in respect of the following cargo, irrespective of whether it comprises same bottom cargo, shipment or transshipment

(i) arms (ii) ammunition (iii) explosives (iv) narcotics (v) dangerous drugs or (vi) gold

If the vessel/aircraft does not carry any such cargo, a nil report should be furnished.

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