TaxTMI 
TaxTMI 
Sea Cargo Manifest and Transhipment Regulations, 2018
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....lations, unless the context otherwise requires, (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "arrival manifest" means an integrated declaration required to be delivered by an authorised carrier on arrival of the vessel or train or truck carrying imported goods, export goods and coastal goods; (c) "authorised carrier" means an authorised sea carrier, authorised train operator, shipping line or a custodian registered under regulation 3; (d) "authorised sea carrier" means the master of the vessel carrying imported goods, export goods and coastal goods or his agent; (e) "authorised train operator" means the train operator carrying imported goods, export goods and coastal goods; (f) "Coastal goods transited through a designated foreign route" means: (i) coastal goods transported between an Indian port on east coast and another Indian port on west coast or vice versa, by a vessel through the territorial waters of Sri Lanka, whether or not calling any port in Sri Lanka in between and without change of vessel; (ii) coastal goods transported between ....
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....or coastal goods, shall deliver the arrival manifest to the proper officer electronically: Provided that where it is not possible to deliver the arrival manifest electronically then the manifest shall be submitted manually in duplicate with the approval of the Commissioner of Customs. (2) The arrival manifest shall consist of, - (a) an application for entry inwards in Form-II (except in case of vessel carrying exclusive coastal goods); (b) a general declaration in Form-III; (c) vessel's stores list in Form- IV; (d) list of private property in the possession of the Master and crew, in Form- V (e) cargo declaration: - (i) for vessel arriving at an Indian port from a Foreign port in Form-VIA; or (ii) for vessel arriving at an Indian Port from another Indian Port directly or through designated foreign route in Form-VIB; (f) any other declaration which, under the provisions of the Customs Act or any other Act for the time being in force is required to be delivered to the proper officer on arrival of vessel. (3) The general d....
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....d carrier shall file a departure manifest before the departure of a train or a truck and arrival manifest upon arrival of the train or truck, as the case may be, in Form-VIII. 8. Amendments of arrival or departure Manifest. - Where the proper officer nominated by the Commissioner of customs is satisfied that the arrival manifest or departure manifest is in any way incorrect or incomplete, and that there was no fraudulent intention towards incorrect or incomplete submission as regards the contents thereof, he may permit it to be amended or supplemented. 9. Conditions governing transhipment or transit through a designated foreign route. - (1) The transhipment shall be allowed under the following conditions- (a) the goods are mentioned in the arrival manifest or departure manifest, as the case may be, for transhipment to any customs station; (b) such transhipment is by, a vessel, train or a truck or by a combination of two or more of these modes of transport; (c) the authorised carrier executes a bond in Form-IX A or Form-IX B or Form-IX C or Form-IX D as applicable ,with or without bank guarantee or surety: ....
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....he proper officer; (k) publish and display at prominent places including website or webpage of the authorised carrier the schedule of charges for the various services provided by him in relation to the imported goods or export goods or coastal goods in the customs area; (l) not charge any rent or demurrage on the goods seized or detained or confiscated by the Customs Authorites; (m) abide by all the provisions of the Act and the rules, regulations, notifications and orders issued there under; (2) The authorised carrier shall not sublet or sub-contract or outsource functions permitted or required to be carried out by him to any other person. 11. Suspension of operations or revocation of registration of an authorised carrier. - (1) The jurisdictional Commissioner of Customs may revoke the registration of the authorised carrier, for failure to comply with any provisions of the regulations. (2) The Commissioner of Customs of any customs station on reasonable belief that operations of such authorised carrier is detrimental to the interest of revenue, may suspend their operation in his jurisdiction by an order ....
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....e shall record his reasons in writing for so doing. (5) Deputy Commissioner of Customs or Assistant Commissioner of Customs, shall prepare a report of the inquiry recording his findings after the conclusion of the inquiry. (6) The jurisdictional Commissioner of Customs shall provide to the authorised carrier a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, and shall require the authorised carrier to submit within the specified period not being less than thirty days any submission against the findings of the Deputy Commissioner of Customs or Assistant Commissioner of Customs. (7) The jurisdictional Commissioner of Customs shall, after considering the report of the inquiry, and the submission thereon, if any, made by the authorised carrier, pass such orders as he deems fit. 13. Imposition of Penalty. -An authorised carrier who contravenes any provision of these regulations shall be liable to a penalty which may extend to rupees fifty thousand. 14. Appeal-Any person aggrieved by any decision or order passed under this regulation, may appeal under section 129....
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....ed 12. Port Called prior to the port mentioned at Sl.No.11 13. Port Called prior to the port mentioned at Sl.No.12 14. Vessel type 15. Total No. of Lines 16. Brief Cargo Description 17. Light house dues (in INR) 18. Ship Stores Declaration (Y/N) 19. Crew List Declaration (Y/N) 20. Passenger List Declaration (Y/N) 21. Crew Effect Declaration (Y/N) 22. Maritime Declaration (Y/N) 23. Terminal Operator Code Form - III [See Regulations 4 (2) (b) and 5 (2) (a)] [General Declaration] Sl. No. Description (1) (2) (3) 1. Name of Shipping line, agent etc. 2. Authorized Sea Carrier Code 3. Name and description of ship 4. Port of arrival 5. Expected date and time of arrival 6. Nationality of ship 7. Name of Master 8. Certificate of registry (Port, date, number) 9. Name and address of ship's a....
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....ce at the port other than port of unloading or at any Inland Container Depot. Explanation 3: Domestic transit goods means the goods destined for Indian port including ICD/SEZ and to remain onboard at the port where Manifest is to be filed. Explanation 4: Foreign transit cargo means the goods destined for foreign port and to remain on-board at the port where Manifest is to be filed. Note: The details of the cargo (including unaccompanied baggage) to be landed as declared in the respective forms shall be set out in the order of the ports of loading. Sl. No. Field Description Remarks (1) (2) (3) 1. Custom House Code 2. IMO Code of Vessel 3. Vessel Code (Call Sign) 4. Voyage No. 5. Arrival Manifest No. Auto Generated 6. Arrival Manifest Date Auto Generated 7. Line no. 8. Sub line No. 9. Master B/L No. 10. Master B/L date 11. House B/L No(s). 12. House B/L Date(s) 13. Port of Loading 14. Consignor's Name [As provided in House Bill ....
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.... Container details: 1. Arrival Manifest No. Auto generated 2. Arrival Manifest date. Auto generated 3. Container No. 4. Container Seal No 5. Container Agent Code 6. Container Status 7. Container weight 8. ISO Code FORM- VIB [See Regulations 4 (2) (e) (ii) ] This Form is applicable for the following categories of cargo, namely: - Goods to be landed: (i) Imported goods: (a) Goods (including unaccompanied baggage) to be landed meant for home clearance; (b) Goods (including unaccompanied baggage) to be landed meant for clearance at another Indian port (Domestic transhipment) (c) Goods to be landed but destined for a foreign port (Foreign transhipment) (ii) Export goods (iii) Coastal goods (including such goods transiting through designated foreign route) (Goods continue to be On-board): (i) Imported Goods: (a) Domestic transit cargo (b) Foreign transit cargo (ii) Export goods (iii) Coastal goods (including such goods transiting through designated foreign route) ....
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....re available] 24. Name of any other notified party 25. PAN of notified party 26. Address of notified party 27. Nature of cargo (Containerized/ Non-containerised Packaged/ Liquid Bulk/Dry Bulk etc.) 28. Item Type (Govt. Cargo, Un-accompanied Baggage or Other Cargo) 29. Cargo Movement (Home Clearance, Domestic Transshipment, Foreign Transshipment, Domestic Transit, Foreign Transit) 30. Port of Entry Port of Entry means that port of unloading after which transhipment is to be done by a vehicle (including train). 31. Destination Port (Port/ICD/ CFS/ SEZ) 32. Mode of Transport (Between port of Entry & Destination Port) in sequence From To Mode of transport Authorised Carrier Code Bond No. of authorized carrier Port of Entry --- --- Destination Port 33. Goods Description HS Code UNO Code IMDG Code 34. ....
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.... Goods Date 89. Invoice Value of the consignment 90. Shipping Line Code 91. Shipping Line Bond No.(If Goods transiting through designated foreign route) Container details: 1. Arrival Manifest No. Auto generated 2. Arrival Manifest date. Auto generated 3. Container No. 4. Container Seal No 5. Container Agent Code 6. Container Status 7. Container weight 8. ISO Code FORM - VIIA [See Regulations 5 (2) (d) (i) ] This form is applicable to the following categories of cargo, namely: - Goods loaded at the port: (i) Imported goods destined for a foreign port (ii) Export Goods Goods loaded at the previous ports and remained on-board: (i) Imported goods destined for a foreign port (ii) Export goods Sl. No. Field Description (1) (2) (3) 1. Custom House Code 2. IMO Code of Vessel 3. Vessel Code (Call Sign) 4....
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....ee's Code 54. Consignee's Address 55. Master B/L No. 56. Master B/L date 57. House B/L No 58. House B/L Date 59. Goods Description HS Code UNO Code IMDG Code 60. Nature of cargo (Containerized/ Non-containerised Packaged/ Liquid Bulk/Dry Bulk etc.) 61. Container Nos. 62. Previous Container No. (in case of LCL Consolidation at port) 63. Number of Packages 66. Marks & No. on packages 67. Shipping Bill No. 68. Shipping Bill Date 69. Gateway Port 70. Destination Port 71 Destination country 72. Shipping Line Code Container Details: 1. Departure Manifest No. Auto generated 2. Departure Manifest date. Auto generated 3. Container No. 4. Container Seal No 5. Container Agent Code 6. Container Status 7. Container weight 8. ISO Code 9. Arrival Manifest No. by which Cont....
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.... 26. PAN of notified party 27. Address of notified party 28. Nature of cargo (Containerized/ Non-containerised Packaged/ Liquid Bulk/Dry Bulk etc.) 29. Item Type (Govt. Cargo, Un-accompanied Baggage or Other Cargo) 30. Cargo Movement (Domestic Transhipment, Foreign Transhipment, Domestic Transit, Foreign Transit) 31. Port of Entry Port of Entry means that port of unloading after which transhipment is to be done by a vehicle (including train) 32. Destination Port/ICD/ CFS /SEZ 33. Mode of Transport (Between port of Entry & Destination Port) in sequence From To Mode of transport Authorised Carrier Code Bond No. of authorized carrier Port of Entry --- --- Destination Port 34. Goods Description HS Code UNO Code IMDG Code 35. Container Nos. 36. Previous Container No. (in case of LCL Con....
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.... 86. Goods Description HS code 87. No. of Packages 88. Marks & No. on packages 89. Gross Weight 90. Net Weight 91. Unit of Weight 92. Gross Volume 93. Unit of Volume 94. Container Nos. 95. Container Seal No. 96. Bill Of Coastal Goods No. 97. Bill of Coastal Goods Date 98. Invoice Value of the consignment 99. Shipping Line Code 100. Shipping Line Bond No.(If Goods transiting through designated foreign route) Form- VIII [See Regulation 7] I. Transhipment of Imported Goods between Port/ICD to ICD/CFS/ SEZ (a) Departure Manifest to be filed at port/ICD: Authorised Carrier Code: Bond No. of Authorised Carrier Port/ICD: Departure Manifest No. and Date: Auto generated Sl. No . SMTP No. Arrival Manifest No./ date by which cargo arrived at port Line No. Containe r No. & Customs Seal No. Previous Container No. (in case of LCL segreg....
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....s heirs, executors, administrators and legal representatives) are held and firmly bound to the President of India (hereinafter called "the Government" which expression shall include his successors and assigns) to the sum of Rs .................................. for payment whereof we hereby bind ourselves and each of us bind himself and our heirs, executive and administration firmly by these presents. WHEREAS THE said authorised carrier applied to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be at ............................................port / ICD/CFS/ SEZ to permit the transhipment of the goods fully described and specified in the Arrival/ Departure Manifest for transhipment from the ______ to________. AND WHEREAS the said Principal Commissioner of Customs or Commissioner of Customs, as the case may be has granted such permission to the said authorised carrier on condition of executing a bond and the said authorised carrier agreed to execute the Bond with such conditions as hereunder written. Now the condition of the above written Bond is that, if the said authorised carrier shall and will cause the said goods as may be....
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............................port / ICD/CFS/ SEZ for permission from time to time to tranship the goods fully described and specified in the Arrival/ Departure Manifest for transhipment from the ______ to________. AND WHEREAS the said Principal Commissioner of Customs or Commissioner of Customs, as the case may be has granted such permission from time to time to the said authorised carrier on condition of executing a bond and the said authorised carrier agreed to execute the Bond with such conditions as hereunder written. Now the condition of the above written Bond is that, if the said authorised carrier shall and will cause the said goods as may be specified in the Arrival/Departure Manifest for such transhipment to be fully and safely transhipped to _____Port/ ICD/ CFS/ SEZ and to be there produced to the proper officer and duly handed over within one month from the date of the above bond or cause the said goods to be otherwise accounted for to the satisfaction of such officer and shall and will provide to the proper officer of Customs, as the case may be, Arrival Manifest Form-VIII filed at destination port/ICD/ CFS/ SEZ specifying the whole of the said goods ....
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....ission to the said authorised carrier on condition that the said authorised carrier and the surety executing such bond as above written agreed to execute the said bond with such conditions as hereunder written. Now the condition of the above written Bond is that, if the said authorised carrier shall and will cause the said goods as may be specified in the Arrival/Departure Manifest for such transhipment to be fully and safely transhipped to _____Port/ ICD/ CFS/ SEZ and to be there produced to the proper officer and duly handed over within one month from the date of the above bond or cause the said goods to be otherwise accounted for to the satisfaction of such officer and shall and will provide to the proper officer of Customs, as the case may be, Arrival Manifest Form-VIII filed at destination port/ICD/ CFS/ SEZ specifying the whole of the said goods having been duly received or accounted at the destination port/ICD/ CFS/ SEZ. And also if the said authorised carrier shall and will, from time to time, and at all times hereafter upon demand by the proper officer of the Government duly authorised in that behalf pay to the said Government the....
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.... AND WHEREAS the said Principal Commissioner of Customs or Commissioner of Customs, as the case may be has granted permission from time to time to the said authorised carrier on condition that the said authorised carrier and the surety executing such bond as above written agreed to execute the said bond with such conditions as hereunder written. Now the condition of the above written Bond is that, if the said authorised carrier shall and will cause the said goods as may be specified in the Arrival/Departure Manifest for such transhipment to be fully and safely transhipped to _____Port/ ICD/ CFS/ SEZ and to be there produced to the proper officer and duly handed over within one month from the date of the above bond or cause the said goods to be otherwise accounted for to the satisfaction of such officer and shall and will provide to the proper officer Arrival Manifest Form-VIII filed at destination port/ICD/ CFS/ SEZ specifying the whole of the said goods having been duly received or accounted at the destination port/ICD/ CFS/ SEZ and also if the said authorised carrier shall and will, from time to time, and at all times hereafter upon demand by the pr....
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....has granted permission for the transit of the said coastal goods from ______to______ through ________on the condition that the said authorised carrier agreed to execute the said bond with such conditions as hereunder written. Now the condition of the above-written Bond is such that in case, (a) the containers brought back to the destination port after transit differ from the description given in the said Departure Manifest or (b) the contents thereof have been wrongly described in the said Departure Manifest; or (c) goods mentioned in the said Departure Manifest are not accounted to the satisfaction of the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, or in case the said goods or any part thereof being subject to export duty or any restrictions under the Customs Act, 1962 (52 of 1962) or any other Act or otherwise, have been lost while in transit over any foreign territory. I/We agree to pay on demand to the President of India the amount of value of the said goods, and also such amount of penalty as may "be adjudged or imposed by the proper officer on me/us under the Customs Act, 1962.&nbs....
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....sioner of Customs or Commissioner of Customs, as the case may be, or in case the said goods or any part thereof being subject to export duty or any restrictions under the Customs Act, 1962 (52 of 1962) or any other Act or otherwise, have been lost while in transit over any foreign territory. I/We agree to pay on demand to the President of India the amount of value of the said goods, and also such amount of penalty as may "be adjudged or imposed by the proper officer on me/us under the Customs Act, 1962. lt is hereby agreed that any amount that may be due from me/us under this Bond may be recovered in the manner laid down in sub-section (i) of Section 142 of the Customs Act, 1962. SCHEDULE ABOVE REFERRED TO Signed by the authorised carrier In the presence of Witnesses. Signature of the authorised carrier. FORM- X C [See Regulation 9 (2)] (Surety Bond for transit through foreign territory) KNOW ALL MEN BY THESE PRESENTS that we........................
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....djudged or imposed by the proper officer on me/us under the Customs Act, 1962. lt is hereby agreed that any amount that may be due from me/us under this Bond may be recovered in the manner laid down in sub-section (i) of Section 142 of the Customs Act, 1962. And it is hereby declared that any forbearance on the part of the said President of India or any Principal Commissioner or Commissioner or any other officer shall not in any way release the said surety, his heirs and representatives from his or their liability under the above written bond SCHEDULE ABOVE REFERRED TO Signed by the authorised carrier In the presence of Witnesses. Signature of the authorised carrier. Signed by the surety In the presence of Witnesses. Signature of the surety. FORM- X D [See Regulation 9 (2)] (Continuity Surety Bond for transit through foreign territory) KN....