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

  • GST

Goods loaded in two trucks with one e-way bill stating both truck numbers – No evasion

When goods are loaded in two trucks with one e-way bill specifically mentioning both truck numbers, no intention to evade…

18 hours ago
  • Labour Laws

GOI makes four new Labour Codes  effective from 21st November 2025

GOI makes four new Labour Codes  effective from 21st November 2025 Government of India has announced that the four Labour…

19 hours ago
  • EPFO

Provident fund dues have first charge over claim of bank under SARFAESI Act – SC

Provident fund dues definitely have a first charge over claim of bank under SARFAESI Act – Supreme Court In a…

1 day ago
  • Income Tax

CBDT notifies the Capital Gains Accounts (Second Amendment) Scheme, 2025

CBDT notifies the Capital Gains Accounts (Second Amendment) Scheme, 2025 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT…

2 days ago
  • contract-law

UP Govt. notifies reduced rate of registration/stamp duty fees on lease agreements

Uttar Pradesh Government has notified reduced / concessional rate of registration and stamp duty fees on lease / rent agreements.…

2 days ago
  • Income Tax

First-time experience in filing appeal a reasonable & bona fide cause for delay

First-time experience in filing appeal was a reasonable and bona fide cause for delay – ITAT condoned delay In a…

4 days ago