https://www.taxtmi.com/circulars?id=60393 Section 30 requires the person-in-charge to submit an Import Manifest/Report electronically prior to arrival for vessels/aircraft and within 12 hours for vehicles, with penalties for failure; Sections 41 and 42(2)(b) require electronic submission of Export Manifest/Report before departure and bar departure without it. The Commissioner permits manual submission of Import and Export Manifest/Reports at non-EDI locations under the provisos to Sections 30 and 41. Car passes do not substitute for statutory manifest/report obligations. Prescribed forms are those under the Import Report (Form) Regulations, 1976 and Export Report (Form) Regulations, 1976. en-us Mon, 05 Jun 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60393 Section 30 requires the person-in-charge to submit an Import Manifest/Report electronically prior to arrival for vessels/aircraft and within 12 hours for vehicles, with penalties for failure; Sections 41 and 42(2)(b) require electronic submission of Export Manifest/Report before departure and bar departure without it. The Commissioner permits manual submission of Import and Export Manifest/Reports at non-EDI locations under the provisos to Sections 30 and 41. Car passes do not substitute for statutory manifest/report obligations. Prescribed forms are those under the Import Report (Form) Regulations, 1976 and Export Report (Form) Regulations, 1976. Circulars Customs Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60393