Ship Manifest Laws Need To Be Administered in a More Consistent, Less Burdensome Manner
Highlights
GAO was asked to analyze the Customs Service's use of a ship's cargo manifest and the administration of penalties for discrepancies in the manifest. The cargo manifest, which lists the quantity, description, and destination of all cargo on board ships entering the United States, has been and continues to be a useful document for controlling imports. The merchandise quantity and description as shown on the manifest is compared to that shown on importers' merchandise entry documents. Since the manifest is prepared by the carrier and entry documents are prepared by the importer, the comparison provides some control that the quantity and type of merchandise entered by the importer is correct. Further, Customs encourages cargo manifest accuracy through a system of penalties.