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18[44. Delivery of import manifest in respect of a conveyance other than a vessel.- The person-in-charge of a conveyance other than a vessel shall before arrival or as per following timelines, after arrival thereof at a land customs-station or customs-airport, as the case may be, deliver or file electronically an import manifest to appropriate officer of Customs: (a) for customs airport: within three of landing; and (b) for land Customs-station: at the time of entry into the country as prescribed under the rules.]

Effective date: 1969-03-03

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