Advance noting of Bill of Entry permits pre-manifest processing, subject to presentation against the import manifest within thirty days. Advance noting permits presentation of Bills of Entry before import manifest delivery where the vessel/aircraft is expected within thirty days. Importers submit five copies plus supporting transport and commercial documents and a declaration; the fifth copy is the Advance Noting copy. The Import Department assigns an advance noting register and system reference, forwards the entry for assessment and concurrent audit, and on receipt of the IGM re-presents the entry with originals for noting. If the IGM is not filed within thirty days the advance entry must be surrendered for cancellation. Interest on unpaid duty runs from seven days after return for payment following audit endorsement.