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India's Central Board of Indirect Taxes and Customs (CBIT) has announced in its Notification No. 38 / 2018-Customs (N.T.) that it made the regulations called the Sea Cargo Manifest and Transhipment Regulations, 2018 which will come into force on August 1, 2018.

Under the regulations, shipping lines carrying imported goods into India will be required to submit the import general manifest to Indian Customs electronically before the departure of the vessel from the last port of call (namely the one before calling an Indian port), for all containers which are to be discharged at any Indian port, or discharged for transhipment at any of the ports in India.

Provided that where it is not possible to deliver the arrival manifest electronically, the manifest shall be submitted manually in duplicate with the approval of the Commissioner of Customs.

For exports from India, shipping lines will be required to submit the export general manifest to Indian Customs electronically before the departure of the vessel from the Indian port of loading, for all containers which are loaded on a said vessel from India.


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