Carrying imported goods, deliver to the proper officer an import manifest prior to the

arrival of the carrier and in the case of a vehicle an import report within twelve hours
after its arrival in the customs station, in the prescribed form.
1. Imported goods not to be unloaded from vessel until entry inward is granted (Section 31)
Entry inward is given by proper officer on receiving and verification of import manifest
or import report.
2. Imported goods not to be unloaded unless mentioned in Import manifest or Import report
(Section 33):
Goods mentioned in import manifest or report only can be unloaded
3. Unloading and loading of goods at approved places only (Section 33)
Imported goods shall be loaded and unloaded only at the approved places.
4. Goods not to be unloaded or loaded except under Supervision of customs officer
(Section 34)
Imported goods shall not be unloaded from and export goods shall not be loaded on any
conveyance except under the supervision of the proper officer.
5. Restrictions on goods being water-borne (Section 35)
No imported goods shall be water-borne for being landed from vessel and no export
goods which are not accompanied by a shipping bill, shall be water-born for being
shipped, unless the goods are accompanied by a “boat-note” in the prescribed form.
6. Restrictions on unloading and loading of goods on holidays (Section 36)
No imported goods shall be unloaded or export goods shall be loaded on any conveyance
on any holiday observed by the customs department.
7. Power to Board Conveyance (Section 37)
The proper officer may, at any time7, board any conveyance carrying imported goods or
export goods any may remain on such conveyance for such period as he may consider
necessary.
8. Power to require production of documents and ask question by proper officer
(Section 38)