Delivery of import manifest electronically is required before arrival; failure attracts penalty and mandates truthful declaration. The person in charge of a vessel, aircraft or vehicle must submit an import manifest (or import report for vehicles) in electronic form within prescribed timeframes - prior to arrival for vessels and aircraft and within twelve hours of arrival for vehicles. Undue delay without sufficient cause, as determined by the proper officer, attracts a monetary penalty, and the person delivering the manifest or report must declare the truthfulness of its contents.