The Central Board of Indirect Taxes and Customs(CBIC) has issued the Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2020. The amended regulations seek to revise the Sea Cargo Manifest and Transhipment Regulations, 2018. They come into effect from the 31st of July, 2020.
The amendment extends the timelines in the transitional provisions of the Regulations. The authorised dealer can now 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, from 15th May, 2020 till 30th September, 2020.
Additionally, 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 30th September, 2020.