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 Notification No.60/2019 Central Board Of Indirect Taxes And Customsa
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Notification No. 54/2019 Central Board Of Indirect Taxes And Customs
August, 02nd 2019
[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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