(1) The person in charge of the place at which the consolidation of goods for exportation by a ship or aircraft is to be carried out must, so as to enable the exportation, prepare and communicate electronically to the Department a submanifest in respect of the goods.
(1A) An offence against subsection (1) is an offence of strict liability.
(2) A submanifest must communicate such information as is set out in an approved statement.
(3) When a submanifest is sent to the Department, a Collector
must send to the compiler of the submanifest a notice acknowledging its
receipt and giving the compiler a submanifest number for inclusion in any
outward manifest purportedly relating to the goods concerned.