Import manifest delivery required before arrival; late filing attracts penalty and requires person in charge to declare truthfulness. Section 30 requires the person in charge of a vessel, aircraft or vehicle carrying goods to file an import manifest or import report electronically within prescribed arrival timelines (before arrival for vessels and aircraft; within twelve hours for vehicles). The filer must declare the truthfulness of the contents. If a delay occurs and the proper officer finds no sufficient cause, the person in charge or other responsible person is liable to a penalty up to the statutory ceiling.