Export General Manifest (EGM)

• EGM in export trade means Export General Manifest. This is the document which has to be filed with customs department by shipping liners or air craft liners.
• Once your cargo crossed the border of your country, the ‘export’ taken place and government of the said country treat the said goods as ‘export’.
• As per customs point of view, once issued ‘let export order’ customs department allowed the cargo to move out of country.
• Further tracking on the cargo is not available with the customs. In other words, issuing ‘let export order’ does not mean that cargo moved out of country.
• The act of movement of cargo is carried out by the carrier of goods. Once after completion of customs formalities, goods are moved by the carrier.
• Once the cargo crossed border of the country, carrier intimates customs department by filing necessary documents regarding the departure of the goods with details of vessel/aircraft, date of sailing/flying etc.
• EGM is one of the proofs taken by customs department as proof of export while certifying the export promotion copy of shipping bill.

Import General Manifest (IGM)

• If any goods arriving after crossing border to your country is called imports. Generally, imports are by air or sea.
• Once after arrival of goods at airport or sea port, the carrier has to intimate customs department of the respective country about the complete details of arrival of goods.
• This intimation is filed in a specified format instructed by customs department.
• Accordingly the carrier of goods files the details of cargo in specified format with customs immediately up on arrival of goods.
• This procedure is called import manifesting. Once after filing import manifest, the importer or his appointed customs broker files Bill of Entry with customs department to complete the customs procedures to take delivery of cargo.
• Once the procedures and formalities completed, the goods is ‘passed out of customs’. The importer can take delivery of goods with the permission of carrier.