Arrival of Goods and Procedures Prior to Lodgement of Goods Declaration

Customs port notification requires manifests and entry inwards to govern unloading and carrier compliance.

Conveyances must call only at notified customs ports/airports and unloading is permitted only after entry inwards; proper officers may board, question and demand documents. Masters/agents must file truthful import manifests within prescribed times; manifests may be amended on payment of fees absent fraudulent intent, and mis declaration attracts penal consequences. Electronic filing procedures and specified enclosures accompany IGMs. Carriers face liabilities including filing stores lists, supervision of unloading, penalties for unaccounted goods, and possible confiscation or redemption fines for conveyances used to conceal or dispose of goods.