Manifest filing requirements expanded to cover imported goods; late or missing departure/export manifests attract prescribed penalties.

Section 41 is amended to require manifests and reports to cover imported goods as well as export goods, and to be submitted in such form and manner as may be prescribed. Failure by the person in charge to deliver the departure or export manifest or report, or any part thereof, within the prescribed time without sufficient cause, renders that person liable to pay a prescribed penalty within the statutory maximum.

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