Section 47

Save as provided in subsection (3), the master, owner or agent of every vessel, other than a local craft, arriving in any customs port shall, before arrival or within 24 hours after the arrival and before any cargo is unshipped, furnish to the proper officer of excise a full and correct inward manifest of the vessel, certified by the master, owner or agent, containing all particulars as to marks, numbers and contents of each package intended to be landed at the customs port, together with the names of shippers and consignees of the same, and the proper officer of excise may demand, in addition, a complete manifest of the whole cargo of the vessel and a complete list of stores on board such vessel.

A separate transhipment manifest shall be furnished in respect of goods to be transhipped at the customs port.

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BLUV as of 8th August 2018

Where it is shown to the satisfaction of the proper officer of excise that it is not practicable to furnish an inward manifest or a transhipment manifest within a reasonable time after the arrival of a vessel, the proper officer of excise may permit cargo to be landed or transhipped prior to the manifest being furnished, but no cargo so landed shall, except with the permission of the proper officer of excise, be delivered to the importer or consignee or his agent until such time as the manifest has been furnished to, and scrutinised by, the proper officer of excise.

Such inward manifest or transhipment manifest referred to in this section shall be made in such form and manner as the Controller may determine, either generally or in a particular case, and shall contain such particulars as the Controller may think fit.

Person in charge of local craft to make declaration on arrival.