Sections 39 to 41A 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.
Sections 39 to 41A govern what happens before export goods are loaded and a conveyance leaves. A vessel needs an entry outwards order before loading (section 39), export goods need a duly passed shipping bill, bill of export or bill of transhipment (section 40), a departure manifest or export manifest or export report must be delivered (section 41), and passenger and crew departure information must be given (section 41A).
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.
The master of a vessel must not permit loading of export goods (other than baggage and mail bags) until the proper officer grants entry outwards. The person in charge must not permit loading unless the shipping bill, bill of export or bill of transhipment, duly passed, has been handed over by the exporter. Before departure a departure manifest or export manifest (vessel or aircraft) or an export report (vehicle) must be delivered, with a penalty not exceeding fifty thousand rupees for unexplained delay.
Section 39: entry outwards for a vessel
The master of a vessel shall not permit the loading of any export goods, other than baggage and mail bags, until an order has been given by the proper officer granting entry-outwards to such vessel.
This mirrors section 31 for imports. The duty rests on the master, the trigger is the order granting entry outwards, and baggage and mail bags are left out. For the import side, see our article on sections 31 to 34.
Section 40: export goods must be duly passed
The person in charge of a conveyance shall not permit the loading at a customs station:
- (a) of export goods, other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer, has been handed over to him by the exporter; and
- (b) of baggage and mail bags, unless their export has been duly permitted by the proper officer.
Note the order of events. The exporter hands over the document, and it must already have been "duly passed by the proper officer". Our article on section 50 covers the shipping bill itself. For help with ICEGATE access, see our ICEGATE registration service.
Section 41: departure manifest, export manifest or export report
Sub-section (1)
The person in charge of a conveyance carrying export goods or imported goods, or any other person specified by the Central Government by notification, shall, before the departure of the conveyance from a customs station, deliver to the proper officer:
| Conveyance | What is delivered |
|---|---|
| Vessel or aircraft | A departure manifest or an export manifest, by presenting electronically |
| Vehicle | An export report |
The form and manner are "as may be prescribed". If the person in charge or other person fails to deliver the manifest or report, or any part, within such time, and the proper officer is satisfied there is no sufficient cause for the delay, the person is liable to pay a penalty not exceeding fifty thousand rupees. This sub-section is footnoted as substituted w.e.f. 1-8-2019 by section 70 of the Finance (No.2) Act, 2019 (23 of 2019). The words "departure manifest, export manifest" are footnoted as substituted w.e.f. 29-3-2018 by section 56 of the Finance Act, 2018 (13 of 2018). The copy shows a line of asterisks after the sub-section, marking an omitted proviso, which the footnote says was omitted w.e.f. 10-9-2004.
The surviving proviso lets the Principal Commissioner of Customs or Commissioner of Customs, where it is not feasible to deliver the departure manifest or export manifest by presenting electronically, allow it to be delivered in any other manner. It was inserted w.e.f. 10-5-2013 by section 71 of the Finance Act, 2013.
Sub-sections (2) and (3)
- Declaration (2): the person delivering the manifest or report must make and subscribe, at its foot, a declaration as to the truth of its contents.
- Correction (3): 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.
Section 41A: passenger and crew departure manifest and PNR information
Section 41A was inserted w.e.f. 31-3-2017 by section 99 of the Finance Act, 2017 (7 of 2017), as the footnote prints.
The person in charge of a conveyance that departs from India to a 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 departure manifest; and
- the passenger name record information of departing passengers,
in such form, containing such particulars, in such manner and within such time as may be prescribed.
If the manifest or the passenger name record information, or any part, is not delivered within the prescribed time, and the proper officer is satisfied that there was no sufficient cause for the delay, the person in charge or other person is liable to "such penalty, not exceeding fifty thousand rupees, as may be prescribed". Unlike section 30A, which fixes the arrival manifest timing "before arrival", section 41A prints no timing in the Act itself: the time is "such time as may be prescribed".
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 a regulation headed "Delivery of a Departure Manifest". The copy consulted of the Passenger Name Record Information Regulations, 2022 is dated 8 August 2022 (file date). This article takes no rule-wise detail from either.
How to read sections 39 to 41A together
- Entry outwards is granted to the vessel (section 39).
- The shipping bill, bill of export or bill of transhipment is passed, and handed to the person in charge (section 40).
- The manifest or report is delivered before departure (section 41).
- Passenger and crew information goes in under section 41A.
- A written order to depart is needed under section 42, which expressly requires compliance with section 41. See our article on sections 42 and 43.
For proof that goods have left, see our post on the export general manifest and proof of export.
A worked example
Palm Spice Exports ships a container of spices on MV Ganga Pearl. Before loading, the master waits for an order granting entry outwards (section 39). The exporter's shipping bill has been duly passed, and Palm Spice hands it to the person in charge (section 40). The shipping line presents the export manifest electronically before departure (section 41). Later, the line finds one container number was mistyped. If the proper officer is satisfied there was no fraudulent intention, he may permit an amendment. Had the manifest been delivered late without sufficient cause, a penalty not exceeding fifty thousand rupees could follow. For a passenger flight leaving India, the operator also delivers the passenger and crew departure manifest and passenger name record information in the prescribed manner.
Practical points
- Get the shipping bill passed before loading. The person in charge cannot permit loading without it.
- Wait for entry outwards on a vessel. The master carries that duty.
- Treat baggage and mail bags separately. Their export must be duly permitted by the proper officer.
- File the manifest before departure. The text says before departure from the customs station.
- Keep the declaration accurate. The signatory subscribes to the truth of the contents.
Need help with export filing access?
Manifests for vessels and aircraft are presented electronically under section 41. If your team needs access for that filing, see our ICEGATE registration service.
Key takeaways
- A vessel master must wait for entry outwards before loading export goods other than baggage and mail bags.
- Export goods cannot be loaded unless the duly passed shipping bill, bill of export or bill of transhipment has been handed over by the exporter.
- A departure manifest or export manifest (vessel or aircraft) or an export report (vehicle) must be delivered before departure.
- Delay without sufficient cause can attract a penalty not exceeding fifty thousand rupees.
- Section 41A requires the passenger and crew departure manifest and passenger name record information, in the prescribed manner and time.
Read next
- Section 50: shipping bill and entry of goods for exportation
- Sections 42 and 43: no conveyance to leave without written order
- Sections 30 and 30A: arrival manifest and passenger name records
- Export General Manifest and proof of export
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.