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of <h1>Customs Manual: Key Procedures for Import and Export Conveyances Under Customs Act, 1962; Penalties for Delays and Mis-declarations.</h1> The Customs Manual outlines procedures for the arrival of conveyances carrying imported and exported goods, emphasizing the need for customs clearance as per the Customs Act, 1962. Conveyances must call only at notified customs ports or airports, and customs officers have the authority to board, question, and demand documents from them. Import manifests must be submitted electronically, with penalties for delays. Registration with customs is required for those filing manifests. Amendments to Import General Manifests (IGM) are categorized as major or minor, with penalties for mis-declarations. The manual also details procedures for unloading, filing stores lists, and the legal liabilities of carriers.
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