(Lat. manifestus, clear, open to view), in commercial law, a document delivered to the officer of customs by the captain of a ship before leaving port, giving a description of the shipped goods of every kind, and setting forth the marks, numbers and descriptions of the packages and the names of the consignors thereof. In England, by the Revenue Act 1884, s. 3, where goods are exported for which no bond is required, a manifest must be delivered to the officer of customs by the master or owner of the ship within six days after the final clearance, or a declaration in lieu thereof, the penalty in default being a sum not exceeding five pounds.