The Central Board of Indirect taxes and Customs (“CBIC”) vide Notification No. 70/2021-Customs (N.T.) dated August 31, 2021 has brought in the Sea Cargo Manifest and Transhipment (Seventh Amendment) Regulations, 2021 (“2021 Amendment”) to further amend the Sea Cargo Manifest and Transhipment Regulations, 2018, (“SCMT Regulations”). The 2021 Amendment seeks to amend Regulation 15(2), by substituting the words, figures and letters, “till 31st August, 2021”, by the words, figures and letters, “till 30th September 2021”.
As per Regulation 15(2) of SCMT 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 (Vessels) Regulations, 1976 (“Old regulations”), in the manner as was applicable before the commencement of SCMT Regulations.
The transitional provision contained in Regulation 15(2) of SCMT Regulations, which was available till August 31, 2021 has now been extended till September 30, 2021.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-nt2021/csnt70-2021.pdf