Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2024
CBIC has notified phase-wise implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) vide Notification No. 57/2024-Customs (N.T.) dated 31st August, 2024.
The SCMTR seeks to bring about transparency, predictability of movement, advance collection of information for expeditious risk-based Customs clearance. The regulations stipulate the obligations, the roles and responsibilities, for the various stakeholders involved in the movement of imported/exported goods. The regulations also specify the changes to the formats and timelines for filing the manifest declarations. As the transitional provision under Regulation 15 (2), the old formats have continued to be accepted, thereby giving sufficient time for complying with the new formats in a phased manner. CBIC Circular No. 43/2020- Customs dated 30th September, 2020 had elaborated more on the above aspects.
CBIC has issued Circular No. 12/2024 Customs dated 31st August 2024 which states that Board has decided to implement SCMTR in a phased manner in terms of the Notification No. 57/2024-Customs (N.T.) dated 31st August, 2024. Implementation of the SCMTR at different ports shall be as follows:
| Sr. No. | Custom Ports | Date of Implementation of SCMTR filing in new format |
| (1) | (2) | (3) |
| 1. | Mormugao (INMRM1) | 11.09.2024 |
| 2. | Mangalore (INNML1) | 01.10.2024 |
| 3. | Mumbai (INBOM1) and Kandla (INIXY1) | 16.10.2024 |
| 4. | Tuticorin (INTUT1) and Vishakhapatnam (INVTZ1) | 01.11.2024 |
| 5. | Ennore (INENR1), Kattupalli (INKAT1) and Cochin (INCOK1) | 16.11.2024 |
| 6. | All the Customs Ports other than mentioned at Sr. No. 1 to 5 above | 01.12.2024 |
According to the circular, as per the dates mentioned in column no. (3) of the table above, filing only in the new format as per SCMTR will become mandatory. Therefore, the stakeholders have been advised to start filing immediately in the new format on a parallel basis on priority, as failure of the same may negatively impact the cargo clearance times for those consignments after the same becomes mandatory on effective date.
Mere CBDT Instructions cannot absolve individuals of their obligation to explain the source and nature of their gold holdings, even…
Empanelment of General Observers for ICSI Examinations December 2026 ICSI has invited interested members to enroll as General Observers for…
ITAT answers some important and inter-related issues relating to deduction u/s 80IA In a recent judgment, ITAT has dealt with…
Carry forward of loss can not be denied for belated return, it is only the set off in subsequent year…
Where sales are duly recorded in books and VAT returns, to treat it bogus sales, AO must bringing cogent adverse…
Expenses to celebrate Diwali with staff creates a goodwill and, therefore amounts to expenses incurred for the purpose of business…