Difference between IGM and Bill of Entry

• 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.