Indian customs defers SCMTR implementation to Sept 30

August 10, 2020: Central Board of Indirect Taxes and Customs (CBIC) deferred the implementation of Sea Cargo Manifest and Transhipment Regulations (SCMTR) to September 30, 2020, from the prior deadline August 1.

The new regulation stipulates changes in timelines and requirements for advance notice by shipping lines (vessels) arriving in India and exports through shipping lines (vessels) out of India.

SCMTR Introduces:
1. Arrival Manifest in place of IGM
2. Departure Manifest in place of EGM
3. Arrival Transhipment Manifest in place of SMTP
4. Departure Transhipment Manifest in place of Truck Summary

CBIC had earlier clarified below requirements with regards to Sea Arrival Manifest (SAM) and Sea Departure Manifest (SDM), noted an advisory of Hapag Lloyd.

1. PCIN (Primary Cargo Identification Number) will be generated by customs whenever an actual shipper and consignee manifest the House Bill of Lading for Imports or the LEO (Let Order Export) Shipping Bill for export cargoes.

2. CSN (Cargo Summary Notification) will be generated by Customs when a forwarder/consolidator files the House Bill of Lading (HBL)details using CSN format.

3. MCIN (Master Cargo Identification Number) will be generated by Customs when details of HBL matches with details of Master Bill of Lading (MBL) with respective CSN or SAM / SDM file.

Sea Arrival Manifest (SAM)
Import manifest will be known as Arrival Manifest and Shipping Lines will be required to submit details of all import, transhipment & onboard containers to Indian Customs prior to departure or vessel sailing from the last port of call before calling India ports.

For the shipments discharging/destined to Indian ports, the Arrival Manifest (SAM) should also include the following data elements

1. HSN Code (6 digit numeric)

2. IEC (Importer Exporter Code) of the Consignee (If IEC not available, PAN of Consignee should be mentioned)

3. PAN (Permanent Account Number) of Notify/consignee

4. Invoice value & Currency

The House Bill of Lading (HBL) information needs to be declared in the SAM prior to departure from the last port of call.

Sea Departure Manifest (SDM)
Export manifest will be known as Departure Manifest and Shipping Lines will be required to submit details of all export containers to Indian Customs prior to departure of the vessel.

Departure Manifest (SDM) should also include the following data elements: 

1. HSN Code (6 digits - numeric)

2. IEC code of Shipper/Consignor (if IEC not available, PAN of shipper/consignor should be mentioned)

Any amendments post-filing of SAM or SDM will be subject to the approval of Indian Customs Authorities and will attract customs penalties/fines.