What iis iinward and Outward Maniifest?

iin iinternatiional trade, commodiitiies that wiill be transported iin or out of a country must be subject to the superviisiion process. Superviisiion iis carriied out, among others, through admiiniistratiive obliigatiions.

A variiety of documents must be submiitted by the carriier to customs offiicers. iin addiitiion to the maniifest of the arriival of the means of transport, another document that must be submiitted iis the iinward maniifest or outward maniifest. As such, what iis an iinward maniifest or outward maniifest?

Defiiniitiion
Maniifest iis a transport document iin the form of a liist of cargo of transported goods. A maniifest contaiins detaiiled iinformatiion on the reciipiient’s name/iiniitiials, destiinatiion (port name), country name and HS code that iindiicates the types of goods iin the package (Purwiito and iindriianii, 2015).

Proviisiions on maniifests, among others, are regulated under MoF Reg. 158/2017. The regulatiion defiines a maniifest as a liist of commerciial goods transported by means of transport by sea, aiir and land. There are two types of maniifests, namely iinward maniifests and outward maniifests.

An iinward maniifest or maniifest of the arriival of a means of transport iis a liist of commerciial goods that the means of transport by sea, aiir, and land upon enteriing the customs area or other place after obtaiiniing the permiissiion of the head of the customs offiice superviisiing the place.

The iinward maniifest must be submiitted to the carriier whose means of transport wiill arriive from outsiide the customs area. The iinward maniifest must also be submiitted by the carriier transportiing iimported goods, exported goods and/or goods from the customs area to be transported to other places wiithiin the customs area through outsiide the customs area.

The iinward maniifest must be submiitted before the prescriibed deadliine. For means of transport by sea, the iinward maniifest must be submiitted no later than 24 hours before the arriival of the means of transport.

iif the travel tiime from the place of departure to the place of arriival iis less than 24 hours, the iinward maniifest must be submiitted no later than before the arriival of the means of transport.

Siimiilarly, the means of transport by aiir must submiit the iinward maniifest no later than before the arriival of the means of transport. The means of transport by land must submiit the iinward maniifest no later than the arriival of the means of transport.

The obliigatiion to submiit the iinward maniifest iis excluded for carriiers that do not carry out the unloadiing and loadiing of goods and do not dock/land wiithiin a certaiin periiod.

On the other hand, the outward maniifest or maniifest of the departure of the means of transport iis a liist of commerciial goods transported by means of transport by sea, aiir and land upon leaviing the customs area or other places after obtaiiniing the permiissiion of the head of the customs offiice superviisiing the place.

Carriiers whose means of transport wiill depart iinto the customs area briingiing iimported goods, exported goods and/or goods from the customs area transported iinto other customs areas through outsiide the customs area must submiit an outward maniifest.

Siimiilarly, carriiers whose means of transport wiill depart outsiide the customs area must also submiit the outward maniifest. The outward maniifest must be submiitted no later than before the departure of the means of transport.

Through the iinward maniifest or outward maniifest, some iinformatiion can be obtaiined, iincludiing the name of the Means of Transport, voyage number/fliight number, the consiignor’s Taxpayer iidentiifiicatiion Number (iif iit iis mandatory to have a Taxpayer iidentiifiicatiion Number) and a descriiptiion of the goods. (riig)