Coverage and core rule on cargo manifests
- A cargo manifest shall be not be changed or altered in any case except under the conditions stated in Section 1228 as amended by Republic Act No. 453.
- Changes or alterations must be made only after entry of the vessel.
- Permitted amendments must be made by the master, consignee, or agent of the vessel.
- Permitted amendments must be made through an amendment under oath.
- Permitted amendments must be attached to the original manifest.
Permitted window after invoice/entry recording
- After the invoice and/or entry covering an importation have been received and recorded in the office of the appraiser or any official acting as appraiser, no amendment is allowed.
- Even after invoice/entry recording, an exception applies: no amendment is allowed except with respect to marks.
- The exception permits amendments only regarding marks after invoice and/or entry are recorded in the appraiser’s office.