While deploying the reports from one account to another, we imported the XML files for both the report and the layouts. However, during the validation of objects in the target account, an error may occur, stating: “The manifest contains a dependency on customlayout_1_7358136_717 object, but it is not present in the account“. To resolve this issue, the first step involves deploying the layouts to the target account. When deploying the layouts, it’s necessary to remove the Layout object from the <Objects> tag. Once the layout deployment is completed, proceed with deploying the reports to the target account. By following these steps, the issue can be effectively resolved.

