Import General Manifest (IGM): Process, Documentation & Compliance

In India’s customs and maritime ecosystem, the Import General Manifest (IGM) is a foundational document that enables customs authorities to audit, track, and clear arriving sea cargo. Missteps in IGM filing can cause delays, penalties, or cargo being held at port. This guide breaks down the IGM process, legal framework, required data, and best practices — with a focus on India.

What Is an Import General Manifest (IGM)?

The IGM is a consolidated summary document submitted by the carrier (shipping line or agent) to Indian Customs before vessel arrival. It lists all cargo, containers, bookings, and party details arriving on that vessel destined for Indian ports.

Legal & Regulatory Basis in India

Under the Indian Customs Act and associated regulations, the IGM must be filed within prescribed timelines, and non‑compliance may attract penalties or rejection. It's a core compliance document that links shipping documentation (Bill of Lading, House Manifest) with customs declarations.

Stakeholders & Roles

• Carrier / Shipping Line: Prepares IGM data, files with customs authorities.
• Port Trust / Terminal Operator: Ensures vessel and cargo manifest alignment.
• Customs Authorities (DGCI&S / Port Customs): Uses IGM to pre‑assess cargo, target inspections, and clear consignments.
• Importer / Customs Broker: Relies on IGM data to file Bill of Entry, cross‑verify container numbers and HS codes.

IGM Process & Timeline

The standard process is:

1. Carrier compiles manifest data (containers, cargo, vessel details) after stuffing/loading at origin port.
2. IGM filed electronically (through the Indian customs/port gateway) — generally prior to vessel arrival — often 24–48 hours before.
3. Customs reviews manifest, pre‑selects consignments for inspection, and flags anomalies.
4. Importer or broker files Bill of Entry referencing manifest data.
5. Amendments or supplemental manifests (SGM) can be filed if there are changes in cargo or movements.

Required Data & Documentation

Compliance & Consequences of Non‑Compliance

If the IGM is filed late, incorrectly, or has missing data, consequences may include:

• Cargo hold or detention at port
• Fines or penalties under customs rules
• Rejected filings, requiring resubmission and delays
• Mismatch issues when importer files Bill of Entry (leading to “IGM mismatch” cases)

Common Errors & How to Avoid Them

• Incorrect container numbers or mismatched bill numbers
• Missing HS codes or generic / vague descriptions
• Late filing — missing the pre‑arrival window
• Not updating supplements or corrections when cargo changes
• Mismatches between manifest and importer documents

Best Practices & Tips

• Prefile manifest well before arrival to allow customs processing time
• Use accurate HS codes and check with importer / consignee
• Cross-check manifest data with Bill of Lading and booking
• Track amendments or supplements (SGM) immediately when changes occur
• Leverage partner systems / APIs for manifest upload to reduce errors

How Cogoport Supports IGM & Manifest Compliance

At Cogoport, we integrate with carriers and customs systems to auto-generate manifest-ready data, flag inconsistencies, and help submit IGM files within regulatory timelines. This reduces manual errors and delays. Explore Cogoport’s manifest compliance tools.

FAQs

Can an importer file IGM?

No — IGM must be filed by the carrier or its agent. The importer references it when filing Bill of Entry.

What’s the difference between IGM and SGM?

SGM (Supplementary General Manifest) is a correction or addition to an already filed IGM (for changes or late additions).

What if manifest data and Bill of Entry data differ?

This leads to an “IGM mismatch” case, and customs may reject or audit, leading to delays.

Updated: October 2025

Disclaimer: This article provides general information and is not legal or financial advice.