Customs Act, 1962 — Chapter VI: Provisions Relating to Conveyances Carrying Imported or Exported Goods
41. Delivery of departure manifest or export manifest or export report
- The person-in-charge of a conveyance carrying export goods shall, before departure from a customs station, deliver to the proper officer a departure/export manifest (vessel or aircraft) or export report (vehicle) in the prescribed form. Proviso: if the agent furnishes sufficient security for delivering it within seven days of departure, the proper officer may accept it within that period, subject to rules.
- The person delivering it shall subscribe a declaration as to the truth of its contents.
- If satisfied the manifest/report is incorrect or incomplete without fraudulent intention, the proper officer may permit it to be amended or supplemented.
