The Central Board of Indirect Taxes & Customs (CBIC) on June 30, 2024, issued a circular regarding the implementation of the Sea Cargo Manifest and Trans shipment Regulations (SCMTR).
The following has been stated: -
• Regarding Notification No. 47/2024-Customs (N.T.) dated June 30, 2024, the transitional provisions of the SCMTR have been extended from June 30, 2024 to August 31, 2024.
•The SCMTR seeks to bring about transparency, predictability of movement, and advance collection of information for expeditious Customs clearance. The regulations stipulate the obligations, roles, and responsibilities, of the various stakeholders involved in the movement of imported/exported goods. The regulations also specify the changes to the formats and timelines for filing the manifest declarations.
•Any amendment may be filed in the old format during parallel filing.
•The complete details may be filed in the new format. The details filed in old & new formats will be matched to analyze the completeness.
•During parallel filing, the amendments to the IGM can be filed till the arrival of the vessel without the approval of the officer.
The detailed circular is given in the document below.
[Circular No.08/2024-Customs]
