Arrival manifest compliance governs delivery timing, electronic filing, and correction of incomplete customs reports. The person-in-charge of a vessel, aircraft, or vehicle carrying imported goods, export goods, or any other notified conveyance must deliver an arrival manifest or import manifest electronically before arrival in the case of a vessel or aircraft, and must deliver an import report within twelve hours after arrival in the case of a vehicle, in the prescribed form and manner. Failure to deliver the manifest or report within the prescribed time may attract a penalty if no sufficient cause for the delay is shown. The proper officer may permit amendment or supplementation where there is no fraudulent intention.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Arrival manifest compliance governs delivery timing, electronic filing, and correction of incomplete customs reports.
The person-in-charge of a vessel, aircraft, or vehicle carrying imported goods, export goods, or any other notified conveyance must deliver an arrival manifest or import manifest electronically before arrival in the case of a vessel or aircraft, and must deliver an import report within twelve hours after arrival in the case of a vehicle, in the prescribed form and manner. Failure to deliver the manifest or report within the prescribed time may attract a penalty if no sufficient cause for the delay is shown. The proper officer may permit amendment or supplementation where there is no fraudulent intention.
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