In exercise of the powers conferred by section 157, read with section 41, of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely :-
1. Short title and commencement. (1) These regulations may be called the Export Manifest (Aircraft) Regulations, 1976.
(2) They shall come into force on such date as the Central Board of Excise and Customs may, by notification in the Official Gazette, appoint.
2. Definition. In these regulations, Form means a form appended to these regulations.
3. Export Manifest. (1) Every export manifest shall -
(a) be delivered in duplicate;
(b) cover all the goods carried in the aircraft;
(c) consist of -
(i) a general declaration, in Form I [See Form 62 in Part 5],
(ii) a passenger manifest, in Form II [See Form 63 in Part 5],
(iii) a cargo manifest, in Form III [See Form 64 in Part 5],
(iv) a list of private property in the possession of the Captain of the aircraft and other members of the crew, in Form IV [See Form 65 in Part 5].
(2) The export manifest for all goods shipped and transhipped and endorsed by the person-in-charge of the aircraft as to the quantities shipped and transhipped shall be delivered to the proper officer of customs at the airport, before the departure of the aircraft.
4. Cargo manifest. (1) The cargo manifest referred to in sub-clause (iii) of clause (c) of regulation 3, shall be delivered in separate sheets in respect of the following categories of cargo, namely :-
(a) cargo shipped;
(b) cargo transhipped;
(c) goods lying in the aircraft but not landed or transhipped (same bottom cargo);
(d) cargo in respect of which drawback has been claimed.
(2) (a) Notwithstanding anything contained in sub-regulation (1), the cargo declaration in respect of :
(v) dangerous drugs; or
irrespective of whether for shipment, for transhipment or for being carried as same bottom cargo, shall be furnished in separate sheets and shall be set out in the order of the ports of loading.
(b) If an aircraft does not carry any of the cargoes referred to in clause (a), a nil declaration shall be furnished.