TaxTMI 
TaxTMI 
Amendments to Sea Cargo Manifest and Transhipment Regulations, 2018
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....aid regulations, for the words and figures, "Export Manifest (Vessels) Regulations, 1976 and Transportation of Goods (Through Foreign Territory) Regulations, 1965", the words and figures "and Export Manifest (Vessels) Regulations, 1976" shall be substituted; (ii) for the regulation 2, the following regulation shall be substituted, namely: - '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 before or on arrival of, - (i) the vessel carrying imported goods, export goods, or coastal goods or (ii) a train or a truck carrying imported goods or export goods; (c) "authorised carrier" means an authorised sea carrier, authorised train operator or a custodian, registered under regulation 3 and postal authority; (d) "authorised sea carrier" means the master of the vessel carrying imported goods, export goods and coastal goods or his agent, or any other person notified by the Central Government; (....
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....e manifest, shall be required to enter into a bond of rupees ten lakh in Form- XI and furnish a bank guarantee, or a postal security or National Saving Certificate or a fixed deposit receipt issued by a Nationalised bank, in the name of the Commissioner of Customs, for an amount of rupees ten lakhs alongwith Form-I: Provided that any Authorised Economic Operator (AEO) shall not be required to furnish a bank guarantee, or a postal security or National Saving Certificate or a fixed deposit receipt issued by a Nationalised bank for an amount of ten lakh rupees."; (iv) in regulation 4, - (a) for the sub-regulation (1), the following sub-regulation shall be substituted, namely: - "(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 practicable to deliver the arrival manifest or any part thereof electronically, then the manifest or any part thereof shall be submitted manually in duplicate with the approval of the Commissioner of customs or any other officer authorised by him: Provided fur....
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....hall be inserted, namely: - "(3) Any authorised sea carrier may update the departure manifest within twenty-four hours after departure: Provided that, for vessels carrying non-containerized cargo, whether or not carrying containerized cargo, the authorised sea carrier may update the departure manifest within seventy-two hours after departure."; (vi) in regulation 6, in sub-regulation (1), - (i) the clause (e) shall be omitted; (ii) for the words "separate sheets and shall be set out in the order of the ports of loading", the words "Form- XII" shall be substituted; (vii) for the regulations 7 and 8, the following regulations shall be substituted, namely: - "7. Transhipment of imported goods or export goods. - 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, - (1) in Form- VIII for purposes of transhipment of imported or export goods between a port /ICD and Inland Container Depot / Container Freight Station / Special Economic Zone (SEZ)/ Foreign post Offi....
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.... commencing after expiry of sixty days."; (b) for sub-regulation (2), the following sub-regulation shall be substituted, namely: - "(2) The authorised carrier, after intimation to the Commissioner of customs, may outsource any function, required to be carried out by him under these regulations, to any other person on his behalf. The authorised carrier and such person shall be liable for any act of commission or omission while transacting business under these regulations."; (x) after regulation 14, the following regulation shall be inserted, namely: - "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 FormVIIIA, for the period of forty-five days from the date of commencement of these regulations. (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 (Vesse....
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....No. Train No./Truck No Net Wt. & Gross Wt. in case of non-containerized cargo Gate in Time & Date" ; (xii) after the Form- X, the following Form- XI and Form- XII shall be added, namely: - "Form - XI (See regulation 3 (1A)) Know all men by these present that we are held and firmly bound to the President of India in the sum of Rs. ten lakhs for payment whereof we hereby bind ourselves, and each of us bind himself and each of our heirs, executors and administrators firmly by these present dated this ....................... day of .......................in the year two thousand........................ Whereas the said ....................... has been registered to act as an authorised carrier under Sea Cargo Manifest and Transhipment Regulations, 2018 and the said ....................... has agreed to enter into this bond as required by under the said regulations. And whereas the said ....................... has deposited the sum of Rs. 10,00,000/- (Rupees ten lakhs) only with the President of India as security for his faithful behaviour and that of his employ....