Home India Ministry of Finance In exercise of the powers conferred by section 157, read wit...
Date: 2021-06-30 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 157, read with sections

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

## Report on Sea Cargo Manifest and Transhipment Fourth Amendment Regulations, 2021 **1. Executive Summary:** This report analyzes the "Sea Cargo Manifest and Transhipment Fourth Amendment Regulations, 2021," as published in the Gazette of India on June 30, 2021. This is an amendment to the Sea Cargo Manifest and Transhipment Regulations, 2018. The core purpose of this amendment, as indicated by the text, is to extend the deadline specified in regulation 15(2) from June 30, 2021, to July 31, 2021. The key finding is that this amendment provides a one-month extension to a previously existing deadline, likely related to certain requirements within the Sea Cargo Manifest and Transhipment Regulations, 2018. **2. Introduction:** This report aims to provide a detailed overview of the "Sea Cargo Manifest and Transhipment Fourth Amendment Regulations, 2021," based solely on the provided official gazette notification. The analysis will focus on the specific changes introduced by this amendment and their potential implications. **3. Policy Overview:** * **Original Policy:** The amendment modifies the "Sea Cargo Manifest and Transhipment Regulations, 2018." * **Core Objective(s) (as inferred from the text):** The original regulations likely pertain to the rules and procedures for managing sea cargo manifests and transhipment activities. The core objectives of the amendment cannot be determined with certainty from the provided text; however, the original policy likely aims to streamline customs procedures, enhance security, and ensure accurate documentation for sea cargo. **4. Background and Rationale:** As this is an amendment, the analysis will focus on the rationale for the change. The amendment extends a deadline from June 30, 2021, to July 31, 2021. The likely reason for this extension is to provide stakeholders with additional time to comply with the requirements outlined in regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018. The specific reason for needing this extra time is not apparent from the document, but it might be related to unforeseen circumstances, logistical challenges, or a delayed implementation of necessary systems or procedures. **5. Key Provisions / Changes:** This is an amendment, therefore, the analysis will focus specifically on the changes introduced: * **Specific Part of Original Policy Changed:** Regulation 15, subregulation 2 of the Sea Cargo Manifest and Transhipment Regulations, 2018. * **New Rule/Provision:** The amendment substitutes "till 30th June, 2021" with "till 31st July, 2021". * **Difference/Effect of the Change:** The effect of this change is to grant stakeholders an additional month to comply with the requirements detailed in regulation 15(2). Essentially, any actions or submissions that were required by June 30, 2021, under that regulation are now permissible until July 31, 2021. **6. Target Audience and Stakeholders:** Based on the text, the target audience and stakeholders directly affected by this amendment include: * Shipping lines * Customs brokers * Port authorities * Any other entities involved in the sea cargo manifest and transhipment process, especially those affected by regulation 15(2). **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC) is the responsible body, as evidenced by the notification issued under its authority. * **Timelines:** The key timeline aspect is the extension of the deadline to July 31, 2021, as stated in the amendment. No other procedures are detailed in this amendment. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this amendment is to provide affected stakeholders with more time to meet the requirements of regulation 15(2). This extension may prevent potential disruptions to cargo movement, penalties for non-compliance, and ensures smoother transitions for adapting any new regulations or processes. **9. Conclusion:** The "Sea Cargo Manifest and Transhipment Fourth Amendment Regulations, 2021" provides a one-month extension for compliance with a specified regulation within the original policy. While the precise details of regulation 15(2) are not evident from the provided text, the amendment likely offers necessary flexibility to stakeholders involved in sea cargo and transhipment activities. This change demonstrates responsiveness to the needs of the industry in complying with existing regulations.

Key Entities Referenced

Customs Act, 1962: An act cited as the legal basis for the notification. Central Board of Indirect Taxes and Customs: The organization issuing the notification. Sea Cargo Manifest and Transhipment Regulations, 2018: The regulations being amended by this notification. Sea Cargo Manifest and Transhipment Fourth Amendment Regulations, 2021: The title of the new regulations introduced. Ministry of Finance: The ministry under which the Department of Revenue and Central Board of Indirect Taxes and Customs fall. Department of Revenue: A department within the Ministry of Finance. New Delhi: Location of the Ministry of Finance, Department of Revenue and Central Board of Indirect Taxes and Customs Official Gazette: The official publication in which the regulations are published. Kevin Boban: Under Secretary who signed the notification. Mayapuri, New Delhi: Location of the Government of India Press. Delhi: Location of the Controller of Publications.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30062021-228025 xxxGIDHxxx CG-DL-E-30062021-228025 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 367] नई दिल्ली, बुधिार, िनू 30, 2021/आर्ाढ़ 9, 1943 No. 367] NEW DELHI, WEDNESDAY, JUNE 30, 2021/ASHADHA 9, 1943 जित्त मंत्रालय (रािस्ट्ि जिभाग) (केन्द्रीय अप्रत्यक्ष कर एि ंसीमािल्ु क बोडड) अजधसूचना नई दिल्ली, 30 िून, 2021 स.ं 56/2021-सीमा िल्ु क (ग.ैटै.) सा.का.जन. 457(अ).—सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 30, 30क, 41, 41क, 53, 54, 56, धारा 98 की उपधारा (3) और धारा 158 की उपधारा (2) के साथ पठित धारा 157 के तहत प्रित्त िजियों का प्रयोग करते हुय,े केन्द्रीय अप्रत्यक्ष कर एिं सीमािुल्क बोड,ड एतिद्वारा, सी कागो मेजनफेस्ट्ट एंड राजं िपमेंट रेगुलिे न्द्स, 2018 म ें और आगे भी सिं ोधन करन े के जलए जनम्नजलजखत जिजनयम बनाता है, यथा: - 1. संजक्षप्त िीर्डक और प्रारम्भ.—(1) इन जिजनयमों को सी कागो मेजनफेस्ट्ट एंड रांजिपमेंट (चतुथ ड अमेंडमेंट) रेगलु ेिन्द्स, 2021 कहा िाएगा। (2) ये सरकारी रािपत्र म ेंअपने प्रकािन की तारीख से लागू होंगे। 2. उि जिजनयमों म,ें जिजनयम 15 म;ें 3634 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (क) उपजिजनयम (2) म,ें िब्ि, अंक और अक्षर ” 30 िून, 2021 तक” के स्ट्थान पर िब्ि, अंक और अक्षर ”31 िुलाई, 2021 तक” को प्रजतस्ट्थाजपत दकया िाएगा। [फा. स. 450/58/2015- सीमािुल्क IV (पाटड)] केजिन बोबन, अिर सजचि(सीमािुल्क) ठटप्पणी: इस प्रधान जिजनयमािली को सा.का.जन. 448 (अ), दिनांक 11 मई, 2018 के तहत भारत के रािपत्र, असाधारण के भाग II, खंड (3), उपखंड (i) में प्रकाजित दकया गया था और इसमे अंजतम बार अजधसूचना संख्या 50/2021- सीमािुल्क (ग.ै टै.), दिनांक 31 मई, 2021, सा.का. जन. 356 (अ), दिनांक 31 मई, 2021 के तहत, के द्वारा संिोधन दकया गया था। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th June, 2021 No. 56 /2021-CUSTOMS (N.T.) G.S.R. 457(E).—In exercise of the powers conferred by section 157, read with sections 30, 30A, 41, 41A, 53, 54, 56, sub-section (3) of section 98 and sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Sea Cargo Manifest and Transhipment Regulations, 2018, namely: - 1. Short title and commencement. - (1) These regulations may be called the Sea Cargo Manifest and Transhipment (Fourth Amendment) Regulations, 2021. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the said regulations, in regulation 15, - (a) in sub-regulation (2), for the words, figures and letters, “till 30th June, 2021”, the words, figures and letters, “till 31st July, 2021” shall be substituted. [F. No. 450/58/2015- Cus IV(Pt)] KEVIN BOBAN, Under Secy. Note: The principal regulations were published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide number G.S.R. 448(E), dated the 11th May, 2018 and were last amended vide notification No. 50/2021-Customs (N.T), dated the 31st May, 2021 vide number G.S.R. 356 (E), dated the 31st May, 2021. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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