India, cargo, Bill of Lading, Sea Cargo Manifest and Transhipment Regulations 2018 (SCMTR) Home Publications Articles India: Sea Cargo Manifest Notification India: Sea Cargo Manifest Notification Publications Steamship Mutual Published: August 15, 2019 Contact author Download article pdf     Image The Central Board of Indirect Taxes and Customs (CBIC), a department under the Indian Ministry of Finance, have issued the Sea Cargo Manifest and Transhipment Regulations 2018 (SCMTR), as an electronic replacement of the erstwhile Import General Manifest and Export General Manifest. SCMTR was intended to come into force from 01 August 2019. However, the CBIC has provided a 45 days relaxation period for filing manifests as per the old process, up to a maximum period of 90 days, beyond which the provisions under the new regulations shall be applicable. According to the SCMTR, for imports, the Authorised Sea Carrier [1] (ASC)/Authorised Sea Agent [2] (ASA) shall submit an Arrival Manifest electronically to the Indian Customs, prior to departure from the last port of call to the Indian Port of call. Similarly for exports, the Authorised Sea Carrier (ASC)/Authorised Sea Agent (ASA) shall submit a Departure Manifest electronically before departure from the Indian Port of call. When submitting the above mentioned Arrival/Departure manifests electronically, varying information under different sections such as vessel details, voyage details, transhipper details etc. are required to be furnished according to the SCMTR. One such section relates to ‘Bill of Lading details’ under Section 1.6.4 of which sub-section 1.6.4.38 further refers to the invoice value of the consignment. This may be interpreted as requiring the carriers to state the cargo invoice value on the Bill of Lading when issued. However, currently, the customs authorities consider the stating of the invoice value on the Bill of Lading to be optional.  Further, the SCMTR requirements can also be interpreted