Sections 30 and 30A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 30 requires the person in charge of a vessel, aircraft or vehicle carrying imported goods to deliver a manifest or report to the proper officer, with a penalty of up to fifty thousand rupees for unexplained delay. Section 30A adds the passenger and crew arrival manifest and the passenger name record information for arriving passengers.
This article follows the Customs Act, 1962 as per the text on the CBIC portal updated to 30 March 2022. Later Finance Acts must be checked for changes to these sections before you act on them.
For a vessel or aircraft, the arrival manifest or import manifest must be presented electronically prior to arrival; for a vehicle, an import report is due within twelve hours after arrival at the customs station. Delay without sufficient cause attracts a penalty not exceeding fifty thousand rupees. Section 30A separately requires the passenger and crew arrival manifest and the passenger name record information, in the form, manner and time prescribed.
Section 30: who delivers what
Sub-section (1)
The persons covered are the person in charge of a vessel, an aircraft or a vehicle carrying imported goods, and the words "or export goods" were inserted w.e.f. 29-3-2018 by section 73 of the Finance Act, 2018 (13 of 2018), as the footnote prints. Any other person specified by the Central Government by notification in the Official Gazette is also covered.
| Conveyance | What is delivered to the proper officer | When |
|---|---|---|
| Vessel | An arrival manifest or import manifest, by presenting electronically | Prior to the arrival of the vessel |
| Aircraft | An arrival manifest or import manifest, by presenting electronically | Prior to the arrival of the aircraft |
| Vehicle | An import report | Within twelve hours after its arrival in the customs station |
All of this is "in such form and manner as may be prescribed". The words "arrival manifest or import manifest" were substituted w.e.f. 29-3-2018 by section 56 of the Finance Act, 2018, and the electronic presentation prior to arrival came in by substitution w.e.f. 10-5-2013, per footnote 4 (section 70 of the Finance Act, 2013).
For help with ICEGATE access for electronic filing, see our ICEGATE registration service.
The penalty for delay
If the manifest or report, or any part of it, is not delivered within the time specified, and the proper officer is satisfied that there was no sufficient cause for the delay, the person in charge or other person who caused the delay is liable to a penalty not exceeding fifty thousand rupees. Two conditions combine: the delay and the absence of sufficient cause. The decision on sufficient cause rests with the proper officer.
The proviso: other manner of delivery
The Principal Commissioner of Customs or Commissioner of Customs may, where it is not feasible to deliver the arrival manifest or import manifest by presenting electronically, allow it to be delivered in any other manner. The proviso was inserted w.e.f. 10-5-2013 by section 70 of the Finance Act, 2013. It is a power given to the Commissioner, not a right of the carrier.
Sub-section (2): declaration
The person delivering the manifest or report must make and subscribe, at its foot, a declaration as to the truth of its contents.
Sub-section (3): correction
If the proper officer is satisfied that the manifest or report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented. So the power to allow a correction depends on the officer's satisfaction about the absence of fraudulent intention.
Section 30A: passenger and crew arrival manifest and PNR information
Section 30A was inserted w.e.f. 31-3-2017 by section 98 of the Finance Act, 2017 (7 of 2017), as the footnote prints.
Sub-section (1)
The person in charge of a conveyance that enters India from any place outside India, or any other person specified by the Central Government by notification in the Official Gazette, shall deliver to the proper officer:
- the passenger and crew arrival manifest, before arrival in the case of an aircraft or a vessel and upon arrival in the case of a vehicle; and
- the passenger name record information of arriving passengers,
in such form, containing such particulars, in such manner and within such time as may be prescribed.
Sub-section (2): penalty
If the passenger and crew arrival manifest or the passenger name record information, or any part of it, is not delivered to the proper officer within the prescribed time, and the proper officer is satisfied there was no sufficient cause for the delay, the person in charge or the other person is liable to "such penalty, not exceeding fifty thousand rupees, as may be prescribed". So here the upper limit is in the Act but the actual penalty is for the rules or regulations to prescribe.
Regulations under these sections
The copy consulted of the Sea Cargo Manifest and Transhipment Regulations, 2018 is dated 30 June 2022 (file date, after the Act text consulted). Its table of contents lists regulations headed "Delivery of an Arrival Manifest" and "Delivery of a Departure Manifest". The copy consulted of the Passenger Name Record Information Regulations, 2022 is dated 8 August 2022 (file date), and its table of contents lists regulations headed "Registration of aircraft operator" and "Transmission of passenger name record information". This article takes no detail from either, and the rules or regulations that apply to a given conveyance should be read from the current text.
How section 30 connects to the rest of the Chapter
Section 31(2) says no entry inwards order is given until an arrival manifest or import manifest has been delivered, or the proper officer is satisfied that there was sufficient cause for not delivering it. Section 32 limits unloading to goods specified in the manifest or report. See our article on sections 31 to 34. The matching provisions for departure are in section 41 and 41A, covered in our article on sections 39 to 41A. For how filing works on the portal side, see our post on ICEGATE e-filing.
A worked example
A container vessel, MV Coral Dawn, is due at a customs port. The shipping line's agent, Ocean Link Agencies, presents the arrival manifest electronically before the vessel arrives, in the prescribed form and manner. The person in charge signs the declaration at its foot. Later the agent finds that one consignment was shown against the wrong consignee. If the proper officer is satisfied that the error is not fraudulent, sub-section (3) lets him permit the manifest to be amended. If instead the agent had delivered the manifest late with no sufficient cause, the penalty could reach fifty thousand rupees. For a truck arriving at a land customs station with goods, the import report must be delivered within twelve hours of arrival at the customs station.
Practical points
- File the vessel or aircraft manifest before arrival. The text says electronically, prior to arrival.
- Time the truck report from arrival at the customs station. The period is twelve hours.
- Treat the declaration seriously. The person delivering must subscribe to the truth of the contents.
- Ask for an amendment early. The officer may allow it where he is satisfied there was no fraudulent intention.
- For passengers, deliver both items. Section 30A needs the passenger and crew arrival manifest and the passenger name record information.
Need help with manifests and ICEGATE access?
Manifest filing runs on electronic systems, and shipping lines, agents and importers need the right registrations in place. If your team needs to be set up, see our ICEGATE registration service.
Key takeaways
- Section 30 covers vessels, aircraft and vehicles carrying imported goods (and export goods, as inserted in 2018), and notified persons.
- The arrival manifest or import manifest is presented electronically before arrival; the vehicle import report is due within twelve hours of arrival.
- Delay without sufficient cause attracts a penalty not exceeding fifty thousand rupees, decided by the proper officer's satisfaction.
- The manifest must carry a declaration as to the truth of its contents.
- Corrections are permitted if there was no fraudulent intention.
- Section 30A adds the passenger and crew arrival manifest and passenger name record information, with a penalty up to fifty thousand rupees as may be prescribed.
Read next
- Section 29: arrival of vessels and aircraft in India
- Sections 31 to 34: entry inwards and unloading of imported goods
- Sections 39 to 41A: entry outwards, loading and departure manifest
- ICEGATE: e-filing on the customs portal
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.