Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2024

The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 57/2024-Customs (N.T.), amending the Sea Cargo Manifest and Transshipment Regulations, 2018. This amendment, titled the Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2024, came into effect upon its publication on August 31, 2024. The key change introduced by this amendment is in Regulation 15(2), which extends the applicability of transitional provisions. Instead of the previous deadline of August 31, 2024, the transitional provisions will now apply until specific dates for different customs ports, as detailed in a newly inserted table. The extended dates range from September 10, 2024, for Mormugao Port to November 30, 2024, for all other ports not specifically mentioned. This amendment ensures that the transitional provisions under the Sea Cargo Manifest and Transshipment Regulations will remain in effect for varying periods depending on the port, allowing for a more tailored approach to implementation across different locations.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi

Notification No. 57/2024-Customs (N.T.) | Dated : 31st August, 2024

G.S.R. 531(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 Transshipment Regulations, 2018, namely: –

1. Short title and commencement – (1) These regulations may be called the Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2024.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Sea Cargo Manifest and Transshipment Regulations, 2018, –

(i) In regulation 15, in sub-regulation (2), for the words, figures and letters, “till 31^stAugust, 2024”, the words, figures and letters, “till the date mentioned in column (3) of the table below for the Customs Ports mentioned in the column (2) of the said table.” Shall be substituted.

(ii) after Form-XII, the following table shall be inserted, namely: –

TABLE

[Refer Regulation 14(2)]

[F. No. 450/58/2015- Cus-IV(Pt.I)]
DHANANJAY SINGH, Under Secy.

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 11^th May, 2018 and were last amended vide notification No. 47/2024- Customs (N.T) dated the 30^th June, 2024, vide number G.S.R. 356 (E), dated the 30^th June, 2024.