Indian Customs makes key arrival and departure manifest changes
/On May 11, 2018, India's Central Board of Indirect Taxes and Customs (CBIT) released a notification(1), that outlines new sea cargo manifest and transshipment regulations.
The new requirements require shipping lines to comply with the timelines and requirements of the cargo manifestation for exports from India and imports arriving in India. The changes include:
- Delivery of an Arrival Manifest - all authorised sea carriers carrying imported goods, export goods, or coastal goods, are required to file an electronic (unless it's not possible to file electronically) arrival manifest with Indian Customs prior to the vessel's departure from the last port of call before arriving in India; and
- Delivery of a Departure Manifest - all authorised sea carriers carrying imported goods, export goods, coastal goods or goods meant for foreign transit or foreign transshipment, are required to file an electronic (unless it's not possible to file electronically) departure manifest Indian Customs prior to the vessel's departure from the Indian port.
The effective date of the new regulations was August 1, 2018.
Definitions:
- Arrival Manifest - means an integrated declaration required to be delivered by an authorised carrier on arrival of the vessel or train or truck carrying imported goods, export goods and coastal goods.(1)
- Authorised carrier - means an authorised sea carrier, authorised train operator, shipping line or custodian registered under regulation 3.(1)
- Authorised sea carrier - means the master of the vessel carrying imported goods, export goods and coastal goods or his agent.(1)
- Coastal goods transited through a designated foreign route - means (i) coastal goods transported between an Indian port on east coast and another Indian port on west coast or vice versa, by a vessel through the territorial waters of Sri Lanka, whether or not calling any port in Sri Lanka in between and without change of vessel; and (ii) coastal goods transported between an Indian port on east coast and a river port in India or vice versa, by a vessel through a route passing through the Bangladeshi waters and without change of vessel.(1)
- Departure Manifest - means integrated declaration required to be delivered by an authorised carrier before departure of a vessel or train or truck for imported goods, export goods and coastal goods.(1)
References:
- (1) Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs - "Notification No. 38 / 2018-Customs (N.T.)"
- India - Central Board of Indirect Taxes & Customs
- India - Central Board of Indirect Taxes & Customs - Notifications