Particulars of goods exported to be furnished
41.—(1)  Within 48 hours of the departure of every vessel, aircraft or train or within such longer period as the Director‑General may in his or her discretion allow, the owner or agent of the vessel or aircraft or the station-master at the customs station along the railway must 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 or she thinks fit and subject to such conditions as he or she may impose, permit the owner, agent or station‑master mentioned 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 mentioned in that subsection.