Goods are moved from any country to another country through different carriers by completing different custom formalities. After crossing border of the final destination, shipping lines make detailed reports including all the necessary information of exported goods with the customs department. The reporting of all such details is called Export General Manifest (EGM). All the information required to fill up EGM must be filled correctly because the government authorities use this documentation as export evidence. According to the information filed up in EGM, customs officials attest to the export evidence on the shipping papers. Export benefits are then claimed by the exporters through these documents.
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