Import manifest filing requirement: failure to timely submit manifests or reports subjects the person-in-charge to a penalty where delay lacks sufficient cause. Section 30(1) requires the person-in-charge of a vessel or aircraft to deliver an import manifest prior to arrival, and the person-in-charge of a vehicle ... Summary
Import manifest filing requirement: failure to timely submit manifests or reports subjects the person-in-charge to a penalty where delay lacks sufficient cause.
Section 30(1) requires the person-in-charge of a vessel or aircraft to deliver an import manifest prior to arrival, and the person-in-charge of a vehicle to deliver an import report within twelve hours after arrival at the customs station in the prescribed form; the Central Government may notify additional persons to whom the requirement applies.
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