39.—(1) The master, owner or agent of every vessel and the pilot, owner or agent of every aircraft arriving in Singapore, and the station-master at the customs station along the railway on the arrival of every train, shall, within 24 hours after the arrival of the vessel, aircraft or train, or within such further period as the Director-General may in his discretion allow, furnish to the proper officer of customs at the customs office designated by the Director-General —
(a)
a full and correct inward manifest, certified by the master, pilot, owner, agent or station-master, containing full particulars as to the quantities, marks and description of goods brought into Singapore;
(b)
a full and correct statement of goods in transit discharged in Singapore; and
(c)
if so required by the Director-General —
(i)
a full and correct manifest of all goods in transit not landed in Singapore; and
(ii)
a correct list of sea, air or railway stores on board the vessel, aircraft or train.
[23/93; 29/98]
(2) The Director-General may, if he thinks fit and subject to such conditions as he may impose, permit the owner or agent of the vessel or aircraft or the 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 or statement referred to in subsection (1).