A Shipping Manifest is a detailed document that lists all the items being transported on a specific shipment. It includes information such as the description of the goods, their quantities, and the names of the sender and recipient. This document is essential for customs clearance and helps ensure that all items are accounted for during transit. The manifest serves as a legal record for both the shipper and the carrier, providing proof of what was shipped. It is often required by regulatory authorities and can be used to resolve disputes or claims related to lost or damaged goods during shipping.