The Manifest Reconciliation Statement (MRS) Scheme for sea consignments allows the owner, master or agent of the vessel to submit a statement in lieu of the manifests and the permits. Please refer to Regulations 11(3) and 12(3) of the Regulation of Imports and Exports Act for more information on the format of the MRS requested by Singapore Customs. All registered shipping agents need not submit manifests and permits for each vessel to Singapore Customs. Under the MRS Scheme, they are only required to submit MRS in lieu of the manifests and import, export and/or transhipment permits. An Undelivered Cargo List has to be submitted together with the Inward MRS for import consignments that remain undelivered at the point where the first MRS submission was done. The Outward Outstanding List has to be submitted together with the Outward MRS for export consignments in which export permits were not received by the shipping agents at the point where the MRS submission was done.