Final answer:
The final step in manual transaction processing for inbound cargo after degraded operations is to file a report, which serves as a formal record and compliance measure.
Step-by-step explanation:
The final step of creating a manual transaction for inbound cargo personnel after degraded operations are over is to file a report. The process typically includes several steps, such as documenting the transaction details, entering data into the system, and notifying stakeholders, but it is essential that a comprehensive report is filed at the end. This report serves as a formal record of the transaction, ensures compliance with regulations, and provides a reference for future audits or inquiries.