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<h1>Carriers Must Comply with The Customs Act, 1962: Unload at Designated Ports, Submit IGM/EGM for Imports and Exports</h1> The Customs Act, 1962 mandates carriers to adhere to specific obligations for regulating imports and exports. Carriers must unload cargo only at designated ports or stations and provide detailed cargo information through an Import General Manifest (IGM) before the vessel or aircraft arrives. Unloading is supervised by Preventive Customs Officers, and only goods listed in the IGM can be unloaded. For exports, carriers must notify Customs and obtain permission before loading, with the process overseen by Preventive Officers. An Export General Manifest (EGM) or Export Report must be submitted before departure, serving as proof of shipment.