Customs Act Section 30: Electronic Arrival Manifest Required for Imports, Non-Compliance May Lead to 50,000 Penalty
Section 30 of the Customs Act, 1962 mandates that the person in charge of a vessel, aircraft, or vehicle carrying imported or exported goods must electronically deliver an arrival manifest or import report to the proper customs officer. This must be done prior to the arrival of a vessel or aircraft, and within twelve hours for a vehicle. Failure to comply without sufficient cause may result in a penalty up to fifty thousand rupees. The declaration must affirm the truthfulness of the contents, and amendments are allowed if errors are non-fraudulent. The Commissioner of Customs may permit alternative delivery methods if electronic submission is not feasible.
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