https://www.taxtmi.com/acts?id=1006 The person-in-charge of a vessel, aircraft, or vehicle carrying imported goods, export goods, or any other notified conveyance must deliver an arrival manifest or import manifest electronically before arrival in the case of a vessel or aircraft, and must deliver an import report within twelve hours after arrival in the case of a vehicle, in the prescribed form and manner. Failure to deliver the manifest or report within the prescribed time may attract a penalty if no sufficient cause for the delay is shown. The proper officer may permit amendment or supplementation where there is no fraudulent intention. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 18 Jun 2026 12:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1006 The person-in-charge of a vessel, aircraft, or vehicle carrying imported goods, export goods, or any other notified conveyance must deliver an arrival manifest or import manifest electronically before arrival in the case of a vessel or aircraft, and must deliver an import report within twelve hours after arrival in the case of a vehicle, in the prescribed form and manner. Failure to deliver the manifest or report within the prescribed time may attract a penalty if no sufficient cause for the delay is shown. The proper officer may permit amendment or supplementation where there is no fraudulent intention. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1006