The Central Board of Indirect Taxes and Customs (“Board”) has, in a Notification dated 14th February, 2020, issued the Sea Cargo Manifest and Transhipment (Amendment) Regulations, 2020 (“Amendment Regulations”) to amend the Sea Cargo Manifest and Transhipment Regulations, 2018 (“Principal Regulations”), effective 14th February, 2020 i.e. the date of its publication in the Official Gazette.
Amendments made by the Amendment Regulations:
| Principal Regulations | Amendment Regulations | Implications |
| Regulation 15: Transitional provisions
(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 forty-five days from the date of commencement of these regulations.
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Regulation 15: Transitional provisions
(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, from 15th May, 2020 till 1st August, 2020. |
Under the Principal Regulations, time for delivering cargo declaration or arrival and departure manifest was given till 25th June, 2018 i.e. 45 days from the commencement of the Regulations.
The Amendment Regulations give another opportunity of delivering such cargo declaration or arrival and departure manifest by authorised carriers between 15th May to 1st August, 2020.
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| Regulation 15: Transitional provisions
(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 16th February, 2020. |
Regulation 15: Transitional provisions
(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 1st August, 2020.
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Under the Principal Regulations, sea carriers were allowed to deliver the cargo declaration in the manner prescribed under the Import Manifest (Vessels) Regulations, 1971 and the Export Manifest (Vessels) Regulations, 1976 till 16th February, 2020.
The Amendment Regulations shave extended this timeline till 1st August, 2020. |
Source: Central Board of Indirect Taxes and Customs
