The Central Board of Indirect Taxes and Customs vide notification dated 30th September, 2021 has amended the Sea Cargo Manifest and Transhipment Regulations. The amendment provides that notwithstanding anything contained in the parent regulations, the authorized 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 December 2021.
