• GF/ SF - Tejas, Opp Hotel Prasadalay, Shukrawar Peth, Pune - 411002
  • +91 90 2132 2132

Export General Manifest : A Complete Guide

  • Anusha
  • March 28, 2025
Export General Manifest (EGM): A Complete Guide

Simply put, the EGM will establish proof in the eyes of the customs that the goods have actually left the country. In this blog, the importance of the Export General Manifest, its format, advantages, key conditions for filing, how it differs from a shipping bill, etc. Read to know more!


The Export General Manifest (EGM) is a legal document that must be filed by the carrier (the shipping line, an airline, or a freight forwarder) with the customs authorities following the loading of cargo on the vessel, aircraft, or any other transport means for export. It constitutes conclusive proof of export, confirming that all goods declared for export have physically exited from the country.

The EGM clears the customs records for proper alignment with the shipping bill details. If the EGM is not properly filed, the exporters will be hard-pressed to obtain export incentives like duty drawback and GST refund.


  • Proof of Export: Proof that the goods have legally left the country.
  • Customs Compliance: Make sure all shipments have legal registration and are compliant with the procedural regulations.
  • Prevents Errors: There should be a proper match of shipping notes with actual exports to maintain proper trading records.
  • Enables Export Benefits: Helps exporters in claiming refunds of the tax deductions and incentives, among other things.
  • Avoids Penalties: Reduces the risk of fines due to incorrect or absent export documentation.
  • Streamlines Trade Operations: The smoothest possible role in this stage of the proceedings is ensured, minimizing delays.
  • Facilitates Importer Coordination: Accurate shipping information is provided to allow importers to conduct customs clearance.

  • Ensures Legal Compliance: EGM Procedure, along with other conditions prescribed under The Customs Act 1962, makes it legally obligatory for exporters.
  • Speeds Up Customs Clearance: EGM is very useful for customs export clearance because it has sufficient details for the shipment to be processed quickly.
  • Enhances Security & Monitoring: The Entity facilitates better monitoring of the trade by authorities, thus securing and curtailing massive discrepancies in trade exchanges.
  • Improves Transparency: It provides an extremely thorough eradicative record of exported goods to improve experience and clarity in shipping.
  • Supports Trade Analysis & Policy Making: It lends value in understanding export trends so members of our government can frame policies and boost economic growth.

Responsibility of Filing

The Export General Manifest (EGM) must be filed by whoever is in charge of the vessel or aircraft that is carrying the export shipment. The responsible person may appoint an agent to carry out the filing, but he or she remains responsible for the compliance. The EGM might draw penalties for discrepancies, making it critically important that it be filled with accurate information.

Agent Filing

In terms of Section 148 of the Customs Act, the EGM can be filed by an authorized agent acting on behalf of the person in charge, provided that he is accepted as such by a proper customs officer. The agents that assume this responsibility are to carry out all the obligations and are answerable for the penalties thereof in case of non-compliance.

Timing of Filing

The EGM entry should be submitted before the vessel leaves the port and no later than seven days after the vessel’s departure. However, the customs officer can extend this limit on the grant of sufficient security and surety by the agent of the carrier.

Verification and Legal Implications

It is a legal document, which means that the owner or his agent must be legally correct regarding the EGM's contents. The Customs Act allows for amendments and supplements, provided there is no intention to commit fraud. False representations or failure to file the EGM can incur penalties.


Based on the Export Manifest (Vessels) Regulations, 1976, and the Export Manifest (Aircraft) Regulations, 1976, an Export General Manifest (EGM) is filed and issued. These regulations explain the types of forms needed for the filing of an EGM. There are four forms for EGM, each having its own purpose:

Forms of Export General Manifest (EGM):

  • Form I (General Declaration): Provides a general declaration of the shipment.
  • Form II (Passenger Manifest): Includes particulars like vessel/aircraft name, rotation number, arrival and departure dates, and name of officers and agents along with currency of the vessel upon arrival and amount taken on board. This would include any dangerous drugs and wireless devices present in the shipment.
  • Form III (Cargo Manifest / List of Private Property):
    • For Aircraft: It contains the cargo manifest with particulars such as the name of the captain, port of destination, name of vessel/aircraft, description of goods, package marks, number of packages, consignor and consignee particulars, lighthouse certificate, shipping bill number, and port dues receipt numbers.
    • For Vessels: Here it includes a complete list of private property belonging to the master, officers, as well as the crew. It includes the details of the vessel, the date and time of its arrival and departure, number of crew members, their names and designations, and even details about currency and traveler's cheques.
  • Form IV (List of Private Property – Aircraft Shipments): It provides details about the captain and the crew's private properties used in airplane shipments.

These regulations should be issued to ensure proper documents and adherence during the export process in terms of vessels and aircraft.


Shipping Bill and Export General Manifest (EGM) are important documents in the export procedure, but they carry different meanings and perform opposite functions at different stages.

Shipping Bill

The exporter or his/her authorized agent must file and submit the required document to the customs authorities for approval and processing.

  • Any misrepresentation in the document will be the exporter's responsibility.
  • This is the pre-shipment document, submitted before the goods are loaded onto a vessel or aircraft.
  • Shipment's advanced information gives the customs authorities a fair idea about the export's purpose.
  • Accessible by customs authorities, shipping agents, banks, and other export-related entities.

Export General Manifest (EGM)

The Shipping Agent or any Agent can file after the shipment is loaded.

  • The carrier is held responsible for any errors in the document.
  • It is a post-shipment document, submitted after goods have been loaded.
  • Final confirmation of goods exported is the creation of an extensive list of cargo that is loaded onto a vessel.
  • Accessible to port authorities, customs authorities, and cargo handling personnel.

Both documents play a vital role in ensuring smooth export operations and regulatory compliance.


Velocity Express is one of the best logistics and swiftest and most reliable express delivery services available both within the country and abroad. The company boasts a network of over 180 countries, supported by a dedicated team of more than 700 professionals across more than 50 offices, providing high-quality service and making every effort to facilitate operations.

Courier services, bulk cargo shipments, special courier services, and international courier services are only some of the many services offered therein. It also offers warehousing, pick-pack solutions, and import solutions for better efficient e-commerce exports.

In a way, businesses can also speed up the e-commerce export process through the entire agent network operated by Velocity Express, with over 700 partners and worldwide shipping carried out on time and reliably.


With Export General Manifest in hand, it is not just another entry in the paperwork system- it represents a ticket to smooth, problem-free export processing. This helps ensure that your shipments are correctly recorded to help you achieve export benefits and stand the correct way when it comes to customs regulations. Without it, you face the risk of delays, unclaimed tax refunds, or even penalties - definitely not worth the risk.

The EGM process is a game-changer for the export business. To add more efficiency to this, teaming up with a well-renowned logistics provider, Velocity Express, will go a long way. The peace of mind of knowing that your shipments will be discharged at their destination smoothly and on time gives you some relief, all because of a well-established network and experience.

So even if you are very knowledgeable in exportation, you may refer to the EGM so that your business grows without any unnecessary barriers.

contact on whatsapp