Import manifest filing: mandatory electronic registration, amendment controls and penalties govern arrival and unloading compliance. The Import General Manifest (IGM) must be filed in prescribed form and timeframes-electronic where EDI operates-with persons delivering IGMs required to be registered under the Import Manifest Regulations. Amendments are permitted on payment of fees and are categorised as major or minor; major amendments involving fraudulent intent or revenue impact may require adjudication. Misdeclaration or failure to account for goods attracts confiscation and penalties, and Entry Inwards must be granted by the proper officer before unloading except for specified exemptions.