07/12/2025
How does an IGM work in imports?
The Import General Manifest (IGM) is filed by the carrier (shipping line, airline, or freight forwarder) when the goods arrive at the destination port. It declares every consignment loaded on that vessel/flight, not just one importer’s goods.
KEY FUNCTIONS OF IGM:
Legally notifies customs that cargo has arrived.
Lists all Bills of Lading / Air Waybills under separate line numbers.
Enables customs to start clearance and risk assessment.
Allows importers to proceed with filing their Bill of Entry against the correct IGM line.
If any description, quantity, or consignee detail in the IGM does not match what the importer files in the Bill of Entry, customs clearance will be stopped until amendments are made (usually through an IGM amendment request by the carrier).
HOW DOES A BILL OF ENTRY WORK IN IMPORTS?
The Bill of Entry (BoE) is filed by the importer or their customs broker. It focuses only on that importer’s cargo, even though the shipment might have multiple importers within the same IGM.
KEY FUNCTIONS OF BILL OF ENTRY:
Declares value, tariff classification (HS code), taxes, and eligibility for exemptions.
Must be filed within 30 days of cargo arrival, else customs may legally auction the goods.
Initiates payment of customs duty and release order for delivery.
CUSTOMS VERIFIES:
HS code
Declared value vs. invoice
Licenses/permits (if any)
Duty calculation and exemptions
Once assessed and duty is paid (or exempted), customs issues Out of Charge (OOC), allowing cargo release.
What is an IGM? (Quick definition)
A carriers’ legal declaration submitted to customs before or upon arrival of a vessel/aircraft, listing all cargo on board, including:
IGM number & line number
Bill of Lading/AWB details
Importer/consignee information
Port of loading, vessel details
Cargo description & marks
It proves that goods have entered the customs jurisdiction and enables the importer to begin clearance.
What is a Bill of Entry? (Quick definition)
A legal import declaration submitted by the importer/customs broker for customs clearance of their goods. It includes:
Importer details & IEC
HS code, value, duty calculations
Port code, CHA code, license details
Signatures of importer and CHA
This is the document on which customs assesses and calculates duties and controls.
