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of <h1>Carriers Must Comply with Customs Act, 1962: Submit Import/Export Manifests and Unload at Designated Ports Only</h1> The Customs Act, 1962 mandates specific obligations for carriers to ensure regulated import and export processes. Carriers must unload cargo only at designated ports, providing detailed information to Customs via an Import General Manifest (IGM) before arrival. For land imports, a report is required within 12 hours of arrival. Unloading is supervised by Customs officers, and goods not listed in the IGM cannot be unloaded. Export procedures require an Export General Manifest (EGM) or Export Report before departure, ensuring all Customs formalities, including duties and authorizations, are completed under Customs supervision.
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