Glossary term
Cargo manifest
A list of all cargo carried on a conveyance, compiled from the transport documents issued for it.
The complete list of consignments aboard a vessel, aircraft or vehicle, built from the bills of lading or waybills issued for them. It states what is on board, for whom, and where it is going.
It carries no value or commercial terms, which is why customs authorities use it for control and risk assessment rather than for assessing duty.