Delivery of Arrival Manifest or Import Manifest or Import Report - CBEC's Customs Manual 2023 - Customs

4. Delivery of Arrival Manifest or Import Manifest or Import Report: 4.1 In accordance with section 30 of the Customs Act, 1962 the person in charge (Master /Agent) of a vessel or an aircraft or a vehicle carrying imported goods or export goods has to deliver an import manifest (an import report in case of a vehicle), in electronic form, prior to arrival in the case of a vessel and an aircraft or within 12 hours of arrival in case of a vehicle in the prescribed form. The person-in-charge or any other person who causes delay and the proper officer is satisfied that there was no sufficient cause for such delay, shall be liable to a penalty not exceeding Rs.50,000/-. A person delivering the import manifest or import report has to declare the truthfulness of its contents.