What Is Inward and Outward Manifest?

In international trade, commodities that will be transported in or out of a country must be subject to the supervision process. Supervision is carried out, among others, through administrative obligations.

A variety of documents must be submitted by the carrier to customs officers. In addition to the manifest of the arrival of the means of transport, another document that must be submitted is the inward manifest or outward manifest. As such, what is an inward manifest or outward manifest?

Definition
Manifest is a transport document in the form of a list of cargo of transported goods. A manifest contains detailed information on the recipient’s name/initials, destination (port name), country name and HS code that indicates the types of goods in the package (Purwito and Indriani, 2015).

Provisions on manifests, among others, are regulated under MoF Reg. 158/2017. The regulation defines a manifest as a list of commercial goods transported by means of transport by sea, air and land. There are two types of manifests, namely inward manifests and outward manifests.

An inward manifest or manifest of the arrival of a means of transport is a list of commercial goods that the means of transport by sea, air, and land upon entering the customs area or other place after obtaining the permission of the head of the customs office supervising the place.

The inward manifest must be submitted to the carrier whose means of transport will arrive from outside the customs area. The inward manifest must also be submitted by the carrier transporting imported goods, exported goods and/or goods from the customs area to be transported to other places within the customs area through outside the customs area.

The inward manifest must be submitted before the prescribed deadline. For means of transport by sea, the inward manifest must be submitted no later than 24 hours before the arrival of the means of transport.

If the travel time from the place of departure to the place of arrival is less than 24 hours, the inward manifest must be submitted no later than before the arrival of the means of transport.

Similarly, the means of transport by air must submit the inward manifest no later than before the arrival of the means of transport. The means of transport by land must submit the inward manifest no later than the arrival of the means of transport.

The obligation to submit the inward manifest is excluded for carriers that do not carry out the unloading and loading of goods and do not dock/land within a certain period.

On the other hand, the outward manifest or manifest of the departure of the means of transport is a list of commercial goods transported by means of transport by sea, air and land upon leaving the customs area or other places after obtaining the permission of the head of the customs office supervising the place.

Carriers whose means of transport will depart into the customs area bringing imported goods, exported goods and/or goods from the customs area transported into other customs areas through outside the customs area must submit an outward manifest.

Similarly, carriers whose means of transport will depart outside the customs area must also submit the outward manifest. The outward manifest must be submitted no later than before the departure of the means of transport.

Through the inward manifest or outward manifest, some information can be obtained, including the name of the Means of Transport, voyage number/flight number, the consignor’s Taxpayer Identification Number (if it is mandatory to have a Taxpayer Identification Number) and a description of the goods. (rig)