The Central Board of Indirect Taxes and Customs (CBIC) notified the sea carrier to continue delivering the cargo declaration as per old regulations till April 15, 2021.
The CBIC vide Notification No. 39/2021-Customs (N.T.), dated March 31, 2021 has issued the Sea Cargo Manifest and Transhipment (Amendment) Regulations, 2021’ to further amend Regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018 (SCMT Regulations).
“Extended the time period from March 31, 2021 to April 15, 2021 for authorised sea carrier to continue delivering the cargo declaration as per the Import Manifest (Vessels) Regulations, 1971 and Export Manifest (Vessels) Regulation, 1976,” the notification said.
The amended Regulation 15(2) of the SCMT Regulations, now reads as “(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 15th April, 2021.”
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