Excise/Custom

Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2024

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.

Share

Recent Posts

  • ICAI

Empanelment of ICAI Exam observer for January 2027 Examinations. Last date: 20.11.2026

Empanelment to act as ICAI exam observers for January 2027 CA Examination. Last date to apply is 20.11.2026 Empanelment of…

8 hours ago
  • GST

No arrest under GST- Major decision of 57th Meeting of GST Council held on 8th October 2026

No arrest under GST- Major decision taken in 57th Meeting of the GST Council on 8th October 2026 PRESS RELEASE…

2 days ago
  • Income Tax

Later SC ruling cannot render an act done in compliance of a court order a statutory default

A subsequent Apex Court ruling on the substantive issue cannot retrospectively make an act done in compliance of a binding…

3 days ago
  • Income Tax

Interest payment on mobilisation advance to NHAI not liable to TDS u/s 194A

Interest payment on mobilisation advance to NHAI not liable for deduction of tax at source u/s 194A - ITAT Interest…

3 days ago
  • Income Tax

Typographical error in turnover accepted during assessment not a mistake apparent from record

Typographical error in turnover declared in ITR was not as a mistake apparent from the record u/s 154 when AO…

5 days ago
  • Income Tax

Plea that assessee was not aware of order cannot be brushed aside in absence of proof of service

Ground taken by assessee that he was not aware of the order cannot be brushed aside so lightly in absence…

5 days ago