Customs Act, 1962 — Chapter VI: Provisions Relating to Conveyances Carrying Imported or Exported Goods
30. Delivery of arrival manifest or import manifest or import report
- The person-in-charge of a conveyance carrying imported goods shall, within twenty-four hours after arrival at a customs station, deliver to the proper officer an arrival manifest/import manifest (vessel or aircraft) or import report (vehicle) in the prescribed form. Proviso: (a) for a vessel, the manifest may be delivered before arrival; (b) if the officer is satisfied there was sufficient cause for delay, it may be accepted later.
- The person delivering it shall subscribe a declaration as to the truth of its contents.
- If the officer is satisfied the manifest/report is incorrect or incomplete without fraudulent intention, he may permit it to be amended or supplemented.
