In exercise of the powers conferred by section 157, read with section 30 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 Import 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. Import manifest. (1) Every import manifest shall -
(a) be delivered in duplicate;
(b) cover all the goods carried in the aircraft; and
(c) consist of
(i) a general declaration, in Form I [See Form 69 ].
(ii) a passenger manifest, in Form II [See Form 70 ].
(iii) a cargo manifest, in Form III [See Form 71 ].
(iv) a list of private property in the possession of the Captain of the Aircraft and other members of the crew, in Form IV
(2) Any person who delivers the import manifest to proper officer under section 30 of the Customs Act, 1962 (52 of 1962), shall apply for registration with the Customs in Form V.
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 to be landed;
(b) unaccompanied baggage;
(c) goods to be transhipped;
(d) same bottom or retention cargo.
(2) (a) Notwithstanding anything contained in sub-regulation (1), the cargo declaration in respect of :
(v) dangerous drugs;
(vi) gold; or
irrespective of whether for landing, 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.