Particulars of goods exported to be furnished
41.—(1)  Within 48 hours of the departure of every vessel, aircraft or train or within such further period as the Director-General may in his discretion allow, the owner or agent of the vessel or aircraft or the station-master at the customs station along the railway shall furnish to the proper officer of customs at the customs office designated by the Director-General —
(a)a full and correct outward manifest of all goods exported thereon, or which have been taken aboard the vessel or aircraft as sea or air stores;
(b)a full and correct statement of all goods transhipped; and
(c)a full and correct loadlist in the form approved by the Director-General and certified by such owner, agent or station-master to contain full particulars of all the dutiable goods which have been received for loading onto the vessel, aircraft or train.
(2)  The Director-General may, if he thinks fit and subject to such conditions as he may impose, permit the owner, agent or station-master referred to in subsection (1) to authorise any other person to furnish on behalf of the owner, agent or station-master the whole or any part of any manifest, statement or loadlist referred to in that subsection.
[4/2003 wef 01/04/2003]