32. List of all goods imported or exported to be left at office of authority

The master or owner of every importing vessel or his agent shall sign and leave at the office of the authority, within fourteen days next after the final discharge of all goods imported by such vessel, a full and accurate list of the said goods, containing all particulars as to—

Any owner, master or agent who fails to sign and leave such list shall be liable to a fine not exceeding two thousand ringgit.

The owner, charterer, consignor, agent or other person acting in the loading and clearing of every exporting vessel shall prepare a full and accurate list or manifest of all goods exported by such vessel, from the bills of lading and freight list thereof, and shall sign and leave at the office of the authority within fourteen days after such vessel has cleared from the port, a correct transcript of such list or manifest, distinguishing therein the names of the several shippers of such goods according to the bills of lading.

Any such owner, charterer, consignor, agent or other person who fails to prepare such list or manifest, and to sign and deliver such transcript, shall be liable to a fine not exceeding two thousand ringgit.