The Central Board of Indirect Taxes and Customs vide its notification dated 15th April 2021 has published the Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2021.
The Amendment is brought under regulation 15 which deals with Transitional Provisions in which 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 31st May 2021.
