11 月. 05 2024
The Central Board of Indirect Taxes and Customs (CBIC) – India, has extended the implementation
of Sea Cargo Manifest and Transshipment (SCMTR) till following dates for below ports. Till then,
all SCMTR activities will be under parallel run
- Extension for Tuticorin & Vishakhapatnam till 15/11/2024
- Extension for Ennore/ Katupalli/ Cochin till 30/11/2024
- Extension for NSA/Mundra/Hazira/Pipavav & Mangalore till 15/01/2025
Starting from the above specified dates, any non-compliance or deviation may result in
customs delay and penalties. Therefore, we need your attention and cooperation to provide
timely and accurate Shipping Instructions within the stipulated timeline.
Scope of SCMTR
- Apply to all cargoes intended for discharge, loading or transshipment at any Indian ports, and
to the cargoes transiting through any Indian ports (i.e., foreign cargoes remaining on board). - Customs filings as per SCMTR regulation will also apply to any Shipping Line cargoes transiting
via Indian ports on vessels without any loading or discharge in Indian Ports. Therefore, all
requirements applicable in this scenario must be fulfilled, including the filing of the manifest for
foreign cargo remaining on board in such cases.
Sea Arrival Manifest (SAM) – For all containers into India:
- SAM must be filed in customs before vessel getting departed from Last Foreign Port of call.
Example of last foreign port call per proforma schedule: Port Klang for KCIS westbound / Dar
Es Salaam for GIA northbound / Dammam for SGI northbound. - In any circumstances where omission of proforma last foreign port of call, the previous port of
call becomes the last foreign port of call. - Shipping Instructions must be provided at least 72 hours before departure of last foreign
port of call, or the SI Cut off time provided by our POL office per local practice. - For ALL containers discharging for local or transhipment or retain on board at any Indian Ports.
- Harmonized (HS) Code of 6 digits is mandatory. Only one major HS code per container is
required. - Consignee and Notify Party’s IEC Code (10 digits) is mandatory for Indian actual importer
(not applicable for Forwarder or NVOCC), to be shown on BL Body. - Consignee and Notify Party’s Permanent Account Number (PAN with 10 digits) is mandatory
for Indian actual importer, Indian Forwarder and NVOCC, to be shown on BL Body. - The local legal identification is required wherever an Indian party is involved (as Shipper,
Consignee or Notify party). - For personal goods, consignee’s Passport number instead of IEC is mandatory.
- Cargo Invoice value is currently OPTIONAL on Manifest and NOT NEEDED ON OBL.
Permission for Amendments
General Amendments:
- All amendments related to an import shipment must be received prior to 48 hours before the
departure of the vessel from the last foreign port of call. - Any changes in the bill of lading information after the filing of the Import manifest with Indian
customs would necessitate an amendment to the manifest and subject to approval from the
Customs authorities. Such manifest amendments attract customs fines and penalties.
Switch B/L:
The issuance of Switch B/L is permitted, but it must be completed before 72 hours of the
vessel’s sailing from the last foreign port of loading before India. However, it is important to note
that the Switch B/L is not feasible for containers loaded from the last foreign port of call before India
due to time constraints.
Change of destination (COD):
- Change of destination (COD) will be allowed only 72 hours before the vessel departs from the
last port of call. - Any changes in the bill of lading information after this deadline will lead to discrepancies in the
arrival manifest. - In such cases, customs manifest amendment is inevitable, and it attracts customs fines and
penalties. - Therefore, it is crucial to ensure that any change of destination requests must be made within
the specified timeframe to avoid complications and penalties
Remark: Above timelines are to Indian customs. All requests are subject to the acceptance of
ESL by evaluating the internal and external amendment process with customs approval.
Customs amendment charge is subject to final decision by customs.
House BL (HBL) Filing arrangement
- Deadline for submission of house BLs by forwarders in India should be 72 hours prior departure
of the vessel at last foreign port. - DPD, DPD/CFS, switch details to be informed to the carrier by local forwarders or consignees’
prior departure of the vessel at last foreign port.
For ensuring smooth process, we will keep close liaison with concerned parties for system and
process integration. We are looking forward to your kind support and get familiarized with the
Regulations. Please contact our local agencies if any assistance is required. You may also visit
our website https://www.emiratesline.com for more details.
Global Customer Experience
Emirates Shipping Line