Customs manifest compliance governs pre-departure reporting, truthful declarations, and correction of incomplete particulars. The person-in-charge of a conveyance carrying export goods or imported goods, or any other notified person, must deliver to the proper officer before departure from a customs station a departure manifest or export manifest for a vessel or aircraft, and an export report for a vehicle, in the prescribed form and manner, ordinarily by electronic presentation. If electronic delivery is not feasible, another mode may be allowed. The deliverer must declare the truth of the contents, and incorrect or incomplete particulars may be amended or supplemented if there was no fraudulent intention.