TaxTMI 
TaxTMI 
Customs - Sea Cargo Manifest and Transshipment Regulations, 2018 - Issue of Public Notice
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....e furnished hereunder for information and compliance. In exercise of the powers conferred by section 157, read with sections 30, 30A, 41, 41A, 53, 54, 56, sub-section (3) of section 98 and sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962), and in supersession of Import Manifest (Vessels) Regulations, 1971, Export Manifest (Vessels) Regulations, 1976 and Transportation of Goods (Through Foreign Territory) Regulations, 1965, the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely: - 1 Short title and commencement. - (1) These regulations may be called the Sea Cargo Manifest and Transshipment Regulations, 2018. (2) These regulations shall come into force on 1^st August, 2018. 2. Definitions. - (1) In these regulations, 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, authoris....
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....tration. (3) An authorised carrier registered under these regulations at any customs station, shall be deemed to be registered for other customs stations also, for the purpose of transacting business under these regulations. (4) The jurisdictional Commissioner of Customs shall review the registration before the expiry of the initial period of registration of three years and may extend such registration to a further period of five years at a time and in case of an authorised economic operator for a period of ten years. 4 Delivery of an Arrival Manifest. - (1) An authorised sea carrier carrying imported goods, export goods 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 sto....
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....nsshipment, or for being carried as same bottom cargo shall be delivered in separate sheets and shall be set out in the order of the ports of loading. (2) Where a vessel does not carry any of the cargoes referred above, a nil declaration shall be delivered. 7. Transshipment of imported goods or export goods between a port/ICD and Inland Container Depot (ICD)/Container Freight Station (CFS) /Special Economic Zone (SEZ). - An authorised 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 transshipment or transit through a designated foreign route. - (1) The transshipment shall be allowed under the following conditions- (a) the goods are m....
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.... be; (i) not procure or attempt to procure directly or indirectly, information from the government records or other government sources of any kind to which access is not granted by the proper officer; (j) ensure electronic transmission of delivery orders to the importer or the consignee and intimation of the same to the custodian and the 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....
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....carrier shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs, declines to examine any person on the grounds that his evidence is not relevant or material, he 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 auth....
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.... Voyage No. 7. Shipping Line Code 8. Authorised Sea Carrier Code 9. Master's Name 10. Port of Arrival 11. Last Port Called 12. 13. 14. Port Called prior to the port mentioned at Sl.No.11 Port Called prior to the port mentioned at Sl.No.12 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 Document 3 Sl. No. (1) 1. Form III - [See Regulations 4 (2) (b) and 5 (2) (a)] [General Declaration] Descriptio n (2) Name of Shipping line, agent etc. Authorized Sea Carrier Code 2. ကံ 3. Name and description of ship 4. 5. 6. Port of arrival Expected date and time of arrival Nationality of ship 7. Name of Master 8. Certificate of registry (Port, date, number) 9. Name and address of ship's agent 10. Gross tonnage 11. Net tonnage 12. Number of ....
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....eign 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. Document 7 Sl. Field Description Remarks No. (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 15. Consignor's Address 16. Consignor's Code (if any) 17. Consignee's Name Consignee's Code (IEC/GSTIN etc.) 18. 19. Consignee's Address [As provided in House Bill of Lading, where Master Bill of Lading and House Bill of Lading both are available] [As provided in House Bill of Lading, where Master Bill of Lading and House Bill of Lading both are available] [As provided in House Bill of Lading, where Mas....
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....ign 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) Explanation 1: Goods meant for home clearance means the goods to be cleared for home consumption or for warehousing at the port of unloading. Explanation 2: Goods meant for clearance at another Indian port means the goods to be cleared for home clearance 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 on-board 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. Document 11 Sl. No. Field Description Remarks (1) (2) (3) 1. Custom House Code ....
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.... of LCL Segregation/Consolidation at last port) Number of packages 36. 37. Marks & Number on packages 38. Types of packages 39. Gross Weight 40. Net Weight 41. Unit of Weight 42. Gross Volume 43. Unit of Volume 44. Invoice Value of Consignment 45. Currency Code Document 14 46. Shipping Line Code 47. Shipping Line Bond No. Export Goods 48. Exporter's Name 49. Exporter's Code (IEC/GSTIN etc.) 50. Exporter's Address 51. Consignee's Name 52. Consignee's Code 53. Consignee's Address 54. Master B/L No. 55. Master B/L date 56. House B/L No 57. House B/L Date 58. Goods Description HS Code 59. Nature of goods 60. Container Nos. 61. Previous Container No. (in case of LCL Segregation/Consolidation at last port) Number of packages 62. 63. Marks & No. on packages 64. Shipping Bill No. 65. Shipping Bill Date 66. Gateway Port 67. Destination Port 68. Destination Country UNO Code IMDG Code Document 15 69. 70. 71. Coastal Goods Bill of Lading No. Bill of Lading Date ....
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....nerised Packaged/ Liquid Bulk/Dry Bulk etc.) 29. Destination Port 30. Goods HS UNO IMDG Description Code Code Code 31. Container Nos. 32. Previous Container No. (in case of LCL Consolidation at port) 33. Number of packages 34. Marks & No. on packages 35. Types of packages 36. Gross Weight 37. Net Weight 38. Unit of Weight 39. Gross Volume 40. Unit of Volume 41. Invoice Value of Consignment Document 19 42. Currency Code 43. Shipping Line Code 44. Shipping Line Bond No. 45. 46. 47. 48. 49. Export Goods Arrival Manifest No. by which goods arrived at the port, if any Arrival Manifest Date corresponding to Sl. No. 45 Line No. corresponding to Sl. No. 45 Sub Line No. corresponding to Sl. No. 45 Exporter's Name 50. Exporter's Code (IEC/GSTIN etc.) 51. Exporter's Address 52. Consignee's Name 53. Consignee'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 HS UNO IMD Description Code Code ....
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....No. 14. Master B/L date 15. House B/L No. 16. House B/L Date 17. Port of Loading 19. Consignor's Name 20. Consignor's Code 21. Consignor's Address 22. Consignee's Name 23. Consignee's Code (IEC/GSTIN etc.) 22 24. Consignee's Address 25. Name of any other notified party 26. PAN of notified party Document 23 27. Address of notified party 28. 29. 30. Nature of cargo (Containerized/ Non- containerised Packaged/ Liquid Bulk/Dry Bulk etc.) Item Type (Govt. Cargo, Un- accompanied Baggage or Other Cargo) Cargo Movement (Domestic Transshipment, Foreign Transshipment, Domestic Transit, Foreign Transit) 31. Port of Entry Port of Entry means that port of unloading after which transshipment is to be done by a vehicle (including train) 32. Destination Port/ICD/ CFS/SEZ Mode of Transport (Between port of Entry & Destination Port) in sequence 33. From Port of Entry 34. Goods Description To Destination Port 35. Container Nos. 36. Mode of Autho Bond No. transport rised of Carrie authorized r....
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.... Goods transiting through designated foreign route) Document 27 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 Departure Manifest No. and Date: Auto generated Port/ICD: Sl. SMTP Arrival Line Contain Previous Destinatio Gate Train e No No. Manifest No. r No. & Container No. (in n Out No./ No./ date Custom case of Time Truck S by which Seal segregation from No. No. cargo consolidatio the n arrived at port port/ICD) Port/IC D (b) Arrival Manifest to be filed at ICD/CFS/SEZ: Authorised Carrier Code: ICD/CFS/SEZ: Bond No. of Authorised Carrier Arrival Manifest No. and Date: Auto generated Sl. SMT Arrival Lin Containe Previous Destinatio Gate Train No 2 P No. Manifes e r No. & Container n In No./Truc t No./ No. Customs No. (in case Tim k No. date by which Seal No. of LCL e at segregation ICD cargo ....
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....ll and will cause the said goods as may be specified in the Arrival/Departure Manifest for such transshipment to be fully and safely transshipped 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 full Customs duties payable upon or in respect of other goods so permitted to be transhipped as aforesaid, the value of the said goods as the case may be, then the above-written bond shall be void and have no effect otherwise it shall remain in full force and effect. It is hereby agreed that any a....
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....all times hereafter upon demand by the proper officer of the Government duly authorised in that behalf pay to the said Government the full Customs duties payable upon or in respect of other goods so permitted to be transshipped as aforesaid, the value of the said goods, as the case may be then the above-written bond shall be void and have no effect otherwise it shall remain in full force and effect. It 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. Document 31 Form- IX C [See Regulation 9 (1) (c) ] (Surety Bond for Transhipment) KNOW ALL MEN BY THESE PRESENTS that we.......... legal representatives) and ......... Of................ (hereinafter called "authorised carrier" which expression shall include his heirs, executors, administrators and of (hereinafter called "the Surety" which expression shall include his heirs, executors, administrators and....
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....nder 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. Signed by the surety In the presence of Witnesses. Signature of the authorised carrier. Signature of the surety. Document 32 Form- IX D [See Regulation 9 (1) (c) ] (Continuity Surety Bond for Transhipment) KNOW ALL we........... MEN BY THESE PRESENTS that ........ of........ (hereinafter called "authorised carrier" which expression shall include his heirs, executors, administrators and legal representatives) and of...... ..(hereinafter called "the Surety" which expression shall include his heirs, executors, administrators and legal representatives) are held and firmly bound, jointly and severally, to the Pre....
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....n 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. Signed by the surety In the presence of Witnesses. Signature of the authorised carrier. Signature of the surety. Document 33 FORM-X A [See Regulation 9 (2)] (Bond for transit through foreign territory) KNOW ALL MEN BY THESE PRESENTS that we...... through our (hereinafter called "authorised carrier" which expression shall include his 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 ....
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....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 for permission from time to time, for the transit of the coastal goods from through and specified in the Departure Manifest. to fully described AND WHEREAS the said Principal Commissioner of Customs or Commissioner of Customs, as the case may be has granted permission from time to time for the transit of the said coastal goods from on the condition that the said authorised carrier agreed to execute the said bond with such conditions as hereunder written. to _through_ 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 ....
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....en. through 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. It 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 forbearan....