India’s export sector continues to expand, with total exports touching $824.9 billion in FY 2024–25, marking steady year-on-year growth. Exports made up 21.2% of GDP in 2024, rising from 19.8% in 2015. The shift reflects how important global trade has become for India.
As an Indian exporter, you work in a fast-moving ecosystem where every shipment demands clean paperwork and tight customs compliance. One document sits at the heart of this process — the Export General Manifest (EGM). Carriers file it with Customs to confirm that your goods have physically left India.
Accurate EGM filing helps you claim GST refunds and duty drawbacks without delays. Any mismatch or late submission can hold up payments and disrupt cash flow. This guide breaks down how the EGM works and what you must do to stay compliant.
Key Takeaways
- The Export General Manifest is essential for proving that goods have left India and for completing export compliance.
- Accurate and timely EGM filing enables GST refunds, duty drawback, and smooth post-export processes.
- Carriers and authorised agents file the EGM, but exporters must ensure documentation accuracy to avoid delays.
- Digital platforms like ICEGATE make tracking, validation, and closure of EGMs faster and more transparent.
What Is an Export General Manifest (EGM)?
The Export General Manifest is a legally required document under the Customs Act 1962. It is filed by the carrier—a shipping line, airline, or their authorised agent—after the goods are loaded and the vessel or aircraft leaves India. The EGM acts as conclusive proof of export, confirming that your shipment has physically exited the country. It supports transparency, accountability, and smooth customs processes in global trade.
Legal Basis and Mandate
The EGM acts as a formal declaration from the carrier, confirming that the shipment meets Indian export rules and has moved out of the country as required.
Key Characteristics of EGM
- Filed only after the vessel or aircraft departs.
- The responsibility sits with the shipping line, airline, or freight forwarder handling the movement.
- Includes detailed data about cargo, packages, ports, and the exporter’s documents.
Why Is the Export General Manifest Critical for Exporters?
EGM shapes your export operations, financial outcomes, and compliance record. A correctly filed EGM keeps your shipment traceable and strengthens documentation accuracy. This directly translates into smoother processes and fewer financial implications.
Ensuring Regulatory Compliance
The EGM helps you meet the requirements of the Customs Act, 1962 and other export rules. When filed correctly, it helps you:
- Avoid fines caused by missing or incorrect declarations.
- Maintain a clean compliance record that supports long-term export credibility.
Unlocking Export Incentives and Refunds
EGM serves as the essential proof of export for refund and incentive schemes. And when it is filed correctly and on time, you can:
- Claim GST refunds, duty drawback, and RoDTEP smoothly.
- Faster validation improves cash flow and profitability.
- Prevent incentive rejections due to EGM mismatches.
Streamlining Customs Clearance and Operations
Accurate EGM filing cuts operational friction at ports and airports.
- Reduce clearance delays and avoid hold-ups at ports and airports.
- Improve supply chain visibility and planning accuracy.
- Maintain smoother operations with fewer documentation-related interruptions.
Enhancing Transparency and Risk Management
A well-filed EGM matches the goods recorded as exported, strengthening accountability across the process.
- It supports customs in identifying risks and preventing fraudulent shipments.
- Ensure exporter declarations match the goods that actually leave the country.
- Reduce discrepancies that can trigger audits or investigations.
Who Is Responsible for Filing the Export General Manifest?
Understanding who files the EGM is essential because responsibility under the Customs Act comes with strict accountability. The law places clear obligations on carriers and their authorised representatives, and any error in the EGM can trigger delays, penalties, or compliance issues.
Primary Responsibility
The person in charge of the vessel or aircraft is primarily responsible for filing the EGM. This includes captains, shipping lines, or airlines that move your goods out of India.
- They must ensure that all details submitted are true and consistent with export documents.
- Compliance with regulations rests directly with them.
- Any errors can result in penalties or shipment-level queries.
Role of Authorised Agents
Under Customs Act Section 148, carriers can appoint authorised agents to manage EGM filing, especially for high-volume and complex routes.
- Freight forwarders and Customs House Agents often submit EGMs on behalf of the carrier.
- These agents assume responsibility for accuracy once they file.
- Non-compliance, misdeclaration, or delays may attract penalties on the agent as well.
Filing Timelines for Air and Sea Cargo
Timelines differ by mode of transport, making coordination essential.
- Sea cargo: EGM is usually due within 7 days after the vessel’s departure.
- Air cargo: Filing must generally be completed within 24 hours of aircraft departure.
- Customs may grant extensions in specific situations, often requiring security or surety to process the request.
Timely filing remains essential, as delays can lead to penalties, stalled clearances, and slower refund processing.
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Understanding the Forms of Export General Manifest
Export general manifest forms are standardised documents designed to capture specific details about each export movement. Each form serves a different purpose, and completing the right one with accurate details is essential for compliance.
Regulatory Framework for EGM Forms
The structure and use of these forms come from the Export Manifest (Vessels) Regulations, 1976 and the Export Manifest (Aircraft) Regulations, 1976. These rules define the layout, required data fields, and the method of submission, ensuring uniformity across ports and airports.
Form I: General Declaration
Form I provides the basic declaration for every export movement. It records the voyage or flight details, the port of clearance, and a summary of the goods being exported. It sets the foundation for the other forms in the EGM package.
Form II: Passenger Manifest
Form II captures details of passengers travelling on the vessel or aircraft. It includes the vessel or aircraft name, rotation number, arrival and departure dates, and the currency carried on board. For mixed-cargo or passenger carriers, it ensures full transparency for Customs.
Form III: Cargo Manifest and Private Property List
Form III is the core of the EGM. It records detailed cargo information and, in some cases, private property carried by crew. The particulars differ for aircraft and vessel exports.
For Aircraft Shipments
- Captain’s name and destination
- Description of goods and package marks
- Consignor and consignee details
- Shipping bill numbers and linked documentation
For Vessel Shipments
- List of private property belonging to the master, officers, and crew
- Includes vessel particulars, along with arrival and departure timings.
- Number of crew, their names, and designations
Form IV: Private Property List (Aircraft Shipments)
Form IV is used exclusively for aircraft and records personal belongings of the captain and crew. It helps Customs verify that no undeclared goods or dutiable items leave the country under private custody.
Comparison Table: EGM Forms and Their Purpose
| Form | Purpose | Key Contents |
| Form I | General declaration | Voyage/flight details, port information, cargo summary |
| Form II | Passenger manifest | Passenger details, aircraft/vessel particulars, currency on board |
| Form III | Cargo manifest & private property list | Goods description, consignor/consignee details, package marks, crew property list |
| Form IV | Private property list (aircraft) | Personal property of captain and crew |
How to File an Export General Manifest (EGM) via ICEGATE?
The EGM filing process takes place on ICEGATE, but it is carried out by airlines, shipping lines, and shipping agents. As an exporter, you don’t file the EGM yourself. However, understanding the workflow helps you coordinate better and avoid delays.
Pre-filing Requirements
Before your carrier files the EGM, they rely on accurate shipment-level data from you. Any mismatch can cause rejections or penalties.
- Share complete details: shipping bill numbers, port codes, exporter/consignee information, package counts, weights, and voyage or flight details.
- Ensure your documents match what appears on the carrier’s manifest.
- Accurate data minimises corrections and amendments.
ICEGATE Portal Access and Submission
The person in charge of the vessel/aircraft, or their authorised shipping/airline agent, files the EGM electronically through the customs EDI system on ICEGATE.
- They log in with their registered user ID and Digital Signature Certificate (DSC).
- The EGM is uploaded electronically in the required format.
- Submission triggers the customs validation process.
Monitoring Status and Resolving Queries
You can track your EGM progress easily with the acknowledgement number that ICEGATE generates once your carrier files it.
- Monitor whether the EGM is accepted, rejected, or flagged for queries.
- Resolve discrepancies by coordinating quickly with the carrier.
- Amendments may need customs approval and may involve fees or additional documentation.
Obtaining Final Acceptance and EGM Closure
The process ends only when Customs marks the shipping bills as EGM Closed.
- Closure confirms that the cargo has officially exited India.
- It allows you to claim duty drawback, GST refunds, and other benefits.
- Keep proof of closure on record for future audits and compliance checks.
Export General Manifest vs. Shipping Bill: Key Differences
The shipping bill and EGM are two of the most important documents in your export journey, but they operate at different stages and serve completely different purposes.
Purpose and Timing
- Shipping Bill: A pre-shipment declaration filed by the exporter to obtain customs clearance.
- EGM: A post-shipment confirmation filed by the carrier to prove the goods actually departed.
Filing Responsibility
- Shipping Bill: Filed by the exporter or their logistics/customs agent.
- EGM: Filed by the shipping line, airline, or their authorised agent.
Impact on Export Process
- Shipping Bill: Goods cannot be cleared for export without it.
- EGM: Customs cannot close the shipping bill without a matching EGM.
- A validated EGM is essential for GST refunds, duty drawback, RoDTEP, and post-export reconciliation.
Comparison Table: Shipping Bill vs. EGM
| Parameter | Shipping Bill | EGM |
| Stage/Timing | Pre-shipment document | Post-shipment document |
| Purpose | Seeks customs clearance for export | Confirms the departure of goods from India |
| Filed By | Exporter or authorised agent | Carrier or carrier’s authorised agent |
| Role in Process | Mandatory for moving goods out of India | Required to close shipping bills and access export benefits |
Consequences of Non-Compliance and Errors in EGM Filing
Mistakes in EGM filing can create serious operational roadblocks and financial setbacks. That’s why staying meticulous with EGM requirements is essential if you want your export operations to remain disruption-free.
Penalties and Fines
Monetary penalties under the Customs Act, 1962 apply for non-filing, late filing, or false declarations.
- Heavy fines may be imposed depending on the severity of the violation.
- Serious discrepancies can lead to seizure or detention of goods.
Delays in Clearance and Shipments
Incorrect or missing details slows down customs workflows and disrupts onward movement of cargo.
- Clearance processes may halt, causing demurrage, detention, and storage charges.
- Delivery timelines suffer, affecting buyer confidence.
Loss of Export Benefits
Without a validated EGM, exporters cannot claim post-export incentives.
- GST refunds, duty drawback, and RoDTEP benefits may be delayed or rejected.
- Blocked refunds strain working capital and weaken profitability.
How Razorpay MoneySaver Export Account Boosts Your Export Business
Once your shipment is recorded correctly in the EGM, the next priority is getting paid efficiently for that export. Many exporters still face high charges, slow settlements, and complex documentation when receiving international payments. The Razorpay MoneySaver Export Account helps you solve these issues by giving you a simpler, faster, and more cost-effective way to collect export proceeds.
Here’s how it supports your export operations:
- Virtual Local Currency Accounts: Razorpay creates local bank accounts in key markets so your clients can pay by local bank transfer. You don’t need to open foreign accounts the old way, yet you still accept transfers in USD, EUR, GBP and more.
- Lower Bank Transfer Costs: Using the local currency bank transfer method through Razorpay costs less than typical card or SWIFT fees. That means you retain more revenue from every sale.
- Fewer Payment Barriers: You can accept payments from 180+ countries in over 135 currencies on one platform, including bank transfers — giving you broader reach without extra tech.
- RBI-Aligned Settlement: Funds received via these methods settle into your Indian account in INR, simplifying compliance and helping with documentation like FIRC for GST refunds.
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Conclusion
The EGM is key to legitimate and efficient export operations. When it is filed accurately and on time, you avoid regulatory issues, speed up post-export benefits, and keep your shipments moving without disruption.
Understanding how the process works—and coordinating closely with your carrier—helps build a stronger, more resilient export setup. As digital systems evolve, using smarter tools and streamlined workflows will make EGM compliance easier and help maintain steady, predictable financial flows across your export operations.
FAQs
1. What is an Export General Manifest (EGM)?
It’s a mandatory document filed by the carrier with Customs to confirm that goods have left India.
2. Is EGM mandatory for GST refunds?
Yes, GST refunds are released only after a valid EGM is filed and accepted.
3. Who is responsible for filing the EGM and when?
The carrier or its authorised agent files it—usually within 7 days for sea cargo and within 24 hours for air cargo.
4. How can exporters check their EGM status?
Log in to ICEGATE and check the Job Status section. Select AIR EGM or SEA EGM and enter the required details to view the filing status.
5. What is the difference between an EGM and a Shipping Bill?
A Shipping Bill is filed before export for clearance; an EGM is filed after departure as proof of export.
