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CBIC clarifies implementation of the Sea Cargo Manifest and Transhipment Regulations [Read Circular]

CBIC - Sea Cargo Manifest - Transhipment Regulations - Taxscan

The Central Board of Indirect Taxes and Customs (CBIC) has clarified the implementation of the Sea Cargo Manifest and Transhipment Regulations.

The Board after considering the disruptions caused due to COVID-19 Pandemic and non-readiness of the stakeholders, Board has issued Notification No.94/2020-Customs (N.T.) dated September 30, 2020, which the transitional provisions under Regulation 15(2) have been extended from 1 October, 2020 till 31 March, 2021 to enable submission of manifests under erstwhile regulations.

“However, as per Regulation 15(1), mandatory filing of different declarations in a new format in a phased manner is provided for as per the annexure A to this circular. Different timelines are prescribed so that trade has sufficient time to comply with the new regulations in a phased manner. Further, vide Regulation 15(2), the mandatory compliance requirements for submissions of declarations and manifests under the said regulations shall be applied in full effect from 1st April, 2021,” the Board in the circular said.

The Board through the circular further notified another procedural relaxation is that the amount of bond and bank guarantee or postal security or National Savings Certificate or fixed deposit, as required under Regulation 3(1A) has been reduced to Rs 5,00,000 from Rs 10,00,000.

It is also informed that in addition to Authorised Economic Operators (AEOs), ‘Customs Brokers’ who are already licensed under the Customs Brokers Licensing Regulations, 2018, who are authorized to issue delivery orders, are also exempted from the requirement to furnish a fresh bank guarantee or postal security or National Savings Certificate or fixed deposit, under proviso to Regulation 3(1A) of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018.

The Board notified the registration of stakeholders; delivery of an arrival manifest in relation to a vessel; delivery of a departure manifest in relation to a vessel; transshipment of goods within India by Train/Truck; amendment of arrival and departure manifests; Cargo Identification Number; and mandatory filing requirements on a parallel basis.

The circular said that the registration of different stakeholders stipulated in regulation (1) of the SCMTR is a completely automated process through ICEGATE Portal.

The Board further notified the Regulation 4 of the SCMTR provides for the delivery of an arrival manifest in relation to the vessel by Authorised Sea Carrier. This document now replaces the “Import General Manifest” and is a legal requirement under Section 30 of the Customs Act, 1962, the details of which are outlined under Regulation 4(2) of the SCMTR.

“For delivery of a Departure manifest, the concerned stakeholders, viz. the Authorised Sea Carriers (ASC)/ Authorised Sea Agents (ASA) would now be required to file Sea Departure Manifests (SDM(SDM(SDM(SDM(SDM) and Sea Departure Notification (SDN). SDM is the manifest required to be filed by Authorised Sea Carrier before departure of the vessel from any Indian seaport. The SDM can be updated any time before the SDN is filed without the approval of the officer,” the circular said.

The declarant can submit an amendment for the already submitted declarations, as provided for under Regulation 8 of the SCMTR. It may also be noted that both SAM and SDM can be amended after filing.

The Principal Chief/Chief Commissioners of Customs are requested to issue Public Notices and guide the trade suitably to ensure smooth implementation of the Sea Cargo Manifest and Transhipment Regulations.

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