Implementation of Sea Cargo Manifest and Transhipment Regulations postponed to September 30

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The effective date of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) 2018 has been updated to September 30, 2020 by the Central Board of Indirect Taxes and Customs (CBIC).

As testing of the system will continue for some more time, the existing Import General Manifest (IGM) and Export General Manifest (EGM) process will continue and run parallel with SCMTR until further notice. For more information, click here.

The Central Board of Indirect Taxes and Customs – CBIT vide notification No 17/2019 – Customs (NT) dated February 27, 2019 for SCMTR, have made changes in the regulation for filing of Sea Cargo Manifest for all cargo arriving on vessels calling and departing India. The implementation date of SCMTR was August 01, 2020.

The key highlight of the new revised regulation specifies that it is compulsory and mandatory for the Shipping Line, Importer, Exporter and other custodians of cargo to comply with the regulation by strictly adhering to the defined timeline for filing of all cargo arriving and departing any Indian port.

This rule is applicable for all cargo discharging, loading, transhipping and going via (Freight Remain on Board– FROB) Indian Port.

Sea Arrival Manifest (SAM): Import manifest will be known as Arrival Manifest and Shipping Lines will be required to submit details of all import, transhipment and onboard containers to Indian Customs prior to departure or vessel sailing from the last port of call before calling India ports.

Sea Departure Manifest (SDM): Export manifest will be known as Departure Manifest and Shipping Lines will be required to submit details of all export containers to Indian Customs prior to departure of the vessel.

Details required on shipping instructions are:

  • 6 Digits Harmonised (HS) Code and HS Code wise cargo description updating in Shipping Instructions (SI)
  • Import and Export Code (IEC) of consignee
  • Permanent Account Number (PAN) of notify/consignee (If notify party is from India)

Clarity is still sought from Customs on certain requirements. We will keep you informed of the development in this matter once further information is available.

Non-compliance of the above specifications can lead to cargo/containers not being loaded and/or issuance of Bill of Lading (BL) may be withheld. All costs and consequences in this regards will be on account of the shipper/consignee (customer).

Transitional Provision Update

Regulation 15 which specifies transitional provisions; sub-regulations (1) and (2) has been substituted.

1) Notwithstanding anything contained in regulations 4, 5 and 7, the authorised carrier may deliver the cargo declaration in Form-VIA or Form-VIB and Form-VIIA or Form-VIIB or arrival and departure manifest in Form-VIII or Form-VIIIA, for the period of 45 days from the date of commencement of these regulations.

2) Notwithstanding anything contained in these regulations, the authorised sea carrier shall continue to deliver the cargo declaration in Form III of the Import Manifest (Vessels) Regulations, 1971 and Form I of the Export Manifest (Vessels) Regulations, 1976, in the manner as was applicable before the commencement of these regulations, till November 01, 2019.

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