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    <description>Regulation 2 defines the framework for integrated arrival and departure manifests for vessels, trains and trucks carrying imported, export or coastal goods. It identifies authorised carriers, authorised sea carriers, train operators, custodians and postal authorities, and specifies that arrival manifests are filed before or on arrival and departure manifests before departure. It defines designated foreign routes, electronic or appended forms, jurisdictional customs officers and SEZs. Undefined expressions adopt their meanings under the Customs Act, and references to a Commissioner include a Principal Commissioner.</description>
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