TaxTMI 
TaxTMI 
Customs - Sea Cargo Manifest and Transshipment Regulations, 2018 - Issue of Public Notice
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....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 1st 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, authorised train operator, shipping line or a custodian registered under regu....
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....toms 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 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) f....
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.... 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 mentioned in the arrival manifest or departure manifest, as the case may be, for transshipment to any customs station; (b) such transshipment 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 Fo....
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....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 stating the grounds of suspension. (3) The Commissioner of Customs shall, within fifteen days from the date of such suspension order, shall give ....