[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 54/2019-Customs (N.T.)
New Delhi, the 1st August, 2019
G.S.R. (E). - In exercise of the powers conferred by section 157, read with sections 30,
30A, 41, 41A, 53, 54, 56, sub-section (3) of section 98 and sub-section (2) of section 158
of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs
hereby makes the following regulations further to amend the Sea Cargo Manifest and
Transhipment Regulations, 2018, namely: -
1. Short title and commencement. - (1) These regulations may be called the Sea Cargo
Manifest and Transhipment (Amendment) Regulations, 2019.
(2) They shall come into force on the date of their publication in the Official
Gazette.
2. In the Sea Cargo Manifest and Transhipment Regulations, 2018, -
(i) in the opening paragraph of the said regulations, for the words and figures,
"Export Manifest (Vessels) Regulations, 1976 and Transportation of Goods
(Through Foreign Territory) Regulations, 1965", the words and figures "and Export
Manifest (Vessels) Regulations, 1976" shall be substituted;
(ii) for the regulation 2, the following regulation shall be substituted, namely: -
`2. Definitions. - (1) In these regulations, unless the context otherwise
requires,
(a) "Act" means the Customs Act, 1962 (52 of 1962);
(b) "arrival manifest" means an integrated declaration required to be
delivered by an authorised carrier before or on arrival of, -
(i) the vessel carrying imported goods, export goods, or coastal
goods or
(ii) a train or a truck carrying imported goods or export goods;
(c) "authorised carrier" means an authorised sea carrier, authorised train
operator or a custodian, registered under regulation 3 and postal authority;
(d) "authorised sea carrier" means the master of the vessel carrying
imported goods, export goods and coastal goods or his agent, or any other
person notified by the Central Government;
(e) "authorised train operator" means the train operator carrying imported
goods and export goods;
(f) "custodian" means a person approved by the Principal Commissioner
or the Commissioner of customs, for the purposes of section 45 of the Act;
(g) "departure manifest" means an integrated declaration required to be
delivered by an authorised carrier before departure of:
(i) a vessel carrying imported goods, export goods or coastal
goods; or
(ii) a train or truck carrying imported goods or export goods;
(h) "designated foreign route" means the sea route between an Indian port
and another Indian port, traversed by a vessel, through the territorial
waters of Sri Lanka or Bangladesh, whether or not calling any port in Sri
Lanka or Bangladesh in between;'
(i) "Form" means a Form appended to these regulations or the
corresponding electronic form provided at the website
https://www.icegate.gov.in in relation to filing of arrival and departure
manifest;'
(j) "Jurisdictional Commissioner of customs" means the Commissioner of
customs who has granted registration under regulation 3;
(k) "postal authority" means an `officer of the Post Office' as defined in
The Indian Post Office Act, 1898 (6 of 1898);
(l) "Special Economic Zone (SEZ)" means special economic zone as per
the Special Economic Zones Act, 2005 (28 of 2005);
(2) Any reference to a Commissioner of customs shall also include a
reference to Principal Commissioner of customs for purposes of these
regulations.
(3) The words and expressions used herein and not defined but defined in
the Act shall have the same meaning respectively assigned to them in the
Act;';
(iii) in regulation 3, -
(a) in sub-regulation (1), the following proviso shall be inserted, namely: -
"Provided that the postal authority shall not be required to
apply for the registration in case such authority intimates to the
jurisdictional Commissioner of customs in writing, to transact business
under these regulations.";
(b) after sub-regulation (1), the following sub-regulation shall be inserted,
namely: -
"(1A) Any other person notified by the Central Government for the
purposes of filing arrival or departure manifest, shall be required to
enter into a bond of rupees ten lakh in Form- XI and furnish a bank
guarantee, or a postal security or National Saving Certificate or a fixed
deposit receipt issued by a Nationalised bank, in the name of the
Commissioner of Customs, for an amount of rupees ten lakhs
alongwith Form-I:
Provided that any Authorised Economic Operator (AEO) shall
not be required to furnish a bank guarantee, or a postal security or
National Saving Certificate or a fixed deposit receipt issued by a
Nationalised bank for an amount of ten lakh rupees.";
(iv) in regulation 4, -
(a) for the sub-regulation (1), the following sub-regulation shall be substituted,
namely: -
"(1) An authorised sea carrier carrying imported goods, export goods,
or coastal goods shall deliver the arrival manifest to the proper officer
electronically:
Provided that where it is not practicable to deliver the arrival
manifest or any part thereof electronically, then the manifest or any
part thereof shall be submitted manually in duplicate with the
approval of the Commissioner of customs or any other officer
authorised by him:
Provided further that for the vessels carrying only coastal
goods and operating from exclusive berths meant for coastal goods at
the loading as well as the unloading ports, there shall be no
requirement of delivering arrival manifest.";
(b) after sub-regulation (3), the following sub-regulation shall be inserted, namely:
-
"(4) Notwithstanding anything contained in sub-regulation (3), the
authorised sea carrier may update the information furnished in Form- VIA
and Form- VIB, -
(i) before 48 hours of expected arrival at the destination customs port, for
the vessels on voyage of more than ninety-six hours between departure
from the last port of call and arrival at the next port;
(ii) before 24 hours of expected arrival at the destination customs port, for
the vessels on voyage of forty-eight to ninety-six hours between departure
from the last port of call and arrival at the next port;
(iii) before 6 hours of expected arrival at the destination customs port for
the vessels on voyage of less than forty-eight hours between departure
from the last port of call and arrival at the next port:
Provided that for vessels carrying non-containerized cargo,
whether or not carrying containerized cargo, the authorised sea carrier
may, irrespective of the voyage duration, update the arrival manifest
before entry inwards at the destination customs port.";
(v) in regulation 5, -
(a) for sub-regulation (1), the following sub-regulation shall be substituted,
namely: -
"(1) An authorised sea carrier carrying imported goods, export goods or
coastal goods, shall before the departure of the vessel from the port,
deliver the departure manifest to the proper officer electronically:
Provided that where it is not practicable to deliver the departure
manifest or any part thereof electronically, then the manifest or any part
thereof shall be submitted manually in duplicate with the approval of the
Commissioner of Customs or any other officer authorised by him:
Provided further that for the vessels carrying only coastal goods
and operating from exclusive berths meant for coastal goods at the
loading as well as the unloading ports, there shall be no requirement of
delivering departure manifest.";
(b) after sub-regulation (2), the following sub-regulation shall be inserted,
namely: -
"(3) Any authorised sea carrier may update the departure manifest within
twenty-four hours after departure:
Provided that, for vessels carrying non-containerized cargo,
whether or not carrying containerized cargo, the authorised sea carrier
may update the departure manifest within seventy-two hours after
departure.";
(vi) in regulation 6, in sub-regulation (1), -
(i) the clause (e) shall be omitted;
(ii) for the words "separate sheets and shall be set out in the order of the ports
of loading", the words "Form- XII" shall be substituted;
(vii) for the regulations 7 and 8, the following regulations shall be substituted, namely: -
"7. Transhipment of imported goods or export goods. - An authorised carrier
shall file a departure manifest before the departure of a train or a truck and
arrival manifest upon arrival of the train or truck, as the case may be, -
(1) in Form- VIII for purposes of transhipment of imported or export goods
between a port /ICD and Inland Container Depot / Container Freight Station
/ Special Economic Zone (SEZ)/ Foreign post Office and vice versa.
(2) in Form- VIIIA for the purposes of transhipment or transit of imported
goods between a port and Land Customs station and vice versa.
8. Amendment of arrival or departure Manifest or Condonation of delay.
- Where any officer authorised by the Commissioner of customs is satisfied
that-
(i) the arrival manifest or departure manifest is in any way incorrect or
incomplete, and that there was no fraudulent intention towards incorrect or
incomplete submission as regards the contents thereof; or
(ii) there was sufficient cause for not delivering the arrival manifest or the
departure manifest or part thereof within the time period specified in these
regulations,
then he may permit to amend or supplement the arrival or departure manifest,
or condone the delay for not filing the arrival or departure manifest or part
thereof, as the case may be, at the request of the authorised carrier."
(viii) in regulation 9, -
(a) in sub-regulation (1), for the clause (d), the following clause shall be substituted,
namely: -
"(d) in case of imported goods or export goods meant for transhipment by land
route, the officer authorised by the Commissioner of customs, shall seal the
container or the bonded truck or covered truck or wagon, as the case may be,
before permitting such transhipment:
Provided that Commissioner of custom may, in certain cases,
allow transhipment without sealing the container or the bonded truck or
covered truck or wagon, for reasons to be recorded in writing.";
(b) in sub-regulation (2), for the word "territory", the word "route" shall be
substituted.";
(ix) in regulation 10, -
(a) in sub-regulation (1), -
(A) in clause (f), after the words "area or enroute", the words ",
under its custody" shall be inserted;
(B) for the clause (l), the following clause shall be substituted,
namely: -
"(l) not demand any container detention charges for the containers
laden with the goods detained by customs for purpose of verifying the
entries made under section 46 or section 50 of the Act, if the entries are
found to be correct.
Provided that the authorised carrier may demand, container detention
charges for the period, commencing after expiry of sixty days.";
(b) for sub-regulation (2), the following sub-regulation shall be substituted,
namely: -
"(2) The authorised carrier, after intimation to the Commissioner of
customs, may outsource any function, required to be carried out by him
under these regulations, to any other person on his behalf. The
authorised carrier and such person shall be liable for any act of
commission or omission while transacting business under these
regulations.";
(x) after regulation 14, the following regulation shall be inserted, namely: -
"15. Transitional provisions. (1) Notwithstanding anything
contained in regulations 4, 5 and 7, the authorised carrier may deliver
the cargo declaration in Form-VIA or Form-VIB and Form-VIIA or
Form-VIIB or arrival and departure manifest in Form-VIII or Form-
VIIIA, for the period of forty-five days from the date of
commencement of these regulations.
(2) Notwithstanding anything contained in these 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, in the manner as
was applicable before the commencement of these regulations, till 1st
November, 2019.";
(xi) after Form VIII, the following Form- VIIIA shall be inserted, namely: -
"Form- VIIIA
[See regulation 7]
I. Transhipment of Imported Goods between Port to Land Customs Station:
(a) Departure Manifest to be filed at port:
Authorised Carrier Code: Bond No. of Authorised Carrier
Port: Departure Manifest No. and Date: Auto generated
Sl. Arrival Line Goods Containe Train Destinatio Net Wt. & Gate
No. Manifest no. descripti r No. & No./ n Gross Wt. Out
No./ date on Customs Truck in case of Time
by Seal No. No. non- from the
which containeri Port
cargo zed cargo
arrived
at port
(b) Arrival Manifest to be filed at Land Customs Station:
Authorised Carrier Code: Bond No. of Authorised Carrier
Land Customs Station: Arrival Manifest No. and Date: Auto generated
Sl. Departure Date of Train Container Goods Net Wt. & Gate
No. manifest departure No./ No. & description Gross Wt. in in
filed at manifest Truck Customs case of non- Time
Port No. Seal No. containerized &
cargo date
II. Transhipment of Imported Goods from Land Customs Station to Port:
(a) Departure Manifest to be filed at Land Customs Station:
Authorised Carrier Code: Bond No. of Authorised Carrier
Land Customs Station (LCS): Departure Manifest No. and Date: Auto
generated
Sl. Import Container Destination Goods Train Net Wt. & Gate
No. report No. & description No./Truck Gross Wt. in Out
no. by Customs No. case of non- Time
which Seal No. containerized
cargo cargo
arrived
at LCS
(b) Arrival Manifest to be filed at port:
Authorised Carrier Code: Bond No. of Authorised Carrier
Port: Arrival Manifest No. and Date: Auto generated
Sl. Departure Goods Container Train Net Wt. & Gate in Time
No. manifest description No. & No./Truck Gross Wt. in & Date" ;
filed at Customs No case of non-
Port and Seal No. containerized
date cargo
(xii) after the Form- X, the following Form- XI and Form- XII shall be added, namely: -
"Form XI
(See regulation 3 (1A))
Know all men by these present that we are held and firmly bound to the President of India
in the sum of Rs. ten lakhs for payment whereof we hereby bind ourselves, and each of us
bind himself and each of our heirs, executors and administrators firmly by these present
dated this ....................... day of .......................in the year two
thousand........................
Whereas the said ....................... has been registered to act as an authorised carrier
under Sea Cargo Manifest and Transhipment Regulations, 2018 and the said
....................... has agreed to enter into this bond as required by under the said
regulations.
And whereas the said ....................... has deposited the sum of Rs. 10,00,000/- (Rupees
ten lakhs) only with the President of India as security for his faithful behaviour and that of
his employees as regard the said regulations.
Now the condition of the above written bond is such that if the said ....................... and
his employees do at all times, whilst holding, such registration as aforesaid, behave
themselves in a faithful manner as regards the said regulations and if the said
....................... and their executors or administrator fails to comply the obligations
under the said regulations, ............. shall forthwith pay to the Government on demand the
said sum of Rs. Ten lakhs.
AND upon making such payment, the above written obligations shall be void and of no
effect, otherwise it shall be and remain in full force and virtue.
Signed, sealed and delivered by the above named on this day, the ....................... of
20........... in the presence of witnesses.
1. ..............................................
2. ..............................................
Accepted for and on behalf of the President of India
Signature of the Principal Commissioner of Customs/Commissioner of Customs
FORM- XII
[See regulation 6]
Sl. No. Field Description Remarks
1. Details of Gold & Silver
Form of Gold& Silver Weight Value
2. Arms & Ammunitions
Sl. Type Quantity
No.
3. Explosives
Sl. Type Quantity
No.
4. Narcotics and psychotropic substances
Sl. Type Quantity
No.
5. Radio-active material
Sl. No. Type Quantity
6. Any other declaration which, under the provisions of the
Customs Act or any other Act for the time being in
force".
[F. No. 450/58/2015- Cus-IV]
(Zubair R. Kamili)
Director (Customs)
Note: The principal regulations were published in the Gazette of India,
Extraordinary, Part II, Section 3 Sub-section (i) vide number G.S.R. 448(E), dated the
11th May, 2018 and were last amended vide notification No. 17/2019-Cus. (N.T.), dated
27-2-2019 vide number G.S.R. 165(E), dated the 27th February, 2019.
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