Changes to India Sea Cargo Manifest Filing Regulations
With effect from 1st April 2021, the Central Board of Indirect Taxes and Customs is implementing changes in regulations for the filing of Sea Cargo Manifests for all cargo on vessels arriving and departing from India.
Under the revised regulations, it is compulsory for carriers, importers/exporters to adhere to the following:
- Departure Manifest: Export manifest must be submitted to customs prior to departure/sailing of the vessel from any Port of Loading in India.
- Arrival Manifest: Import Manifest is required to be submitted to India customs prior to departure of vessel from the last foreign port.
The above is applicable for all cargo transshipping, discharging, planned exports, and in-transit cargo remaining onboard.
Please note the following mandatory details that must be included in shipping instructions to be submitted in advance of the manifest submission timeline:
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8-Digital International Harmonized System (HS) Commodity Code
- Shipping Instructions must include the applicable 8-digit HS codes.
- 8-digit HS codes are also required for any in-transit cargo which is not meant to be discharged in India but remaining onboard in transit.
- For multiple commodities within the same container, details of cargo split on an item level will have to be indicated on the shipping instructions, along with HS Code, cargo description, number of packages, type of package, UN number (for Hazardous cargo).
- Importer Exporter Code (IEC) & Permanent Account Number (PAN)
- Imports – The IEC Code is mandatory if the final consignee/buyer in India is listed on the BL. If a forwarder is listed on the BL as the consignee then the Permanent Account Number (PAN) of the forwarder must be indicated on shipping instructions. If a notify party in India is listed, the PAN Number of the notify party must also be provided on the shipping instructions.
- Exports – The IEC of the supplier is required if the shipper is the direct seller of the cargo. The PAN number of the shipper is required for Exports out of India. If a forwarder is to be listed as the shipper on the BL, then the forwarder’s PAN number is required on the shipping instructions.
- The official email ID, IEC code, and PAN of the buyer continue to be mandatory on the body of the BL for all cargo discharging at Indian Ports as per Public Notice No. 33.
- House Bills of Lading (HBL)
- At the time of SI submission, customers must declare to Swire Shipping if there is a house bill of lading (HBL) involved. At the time of SI submission, the invoice value of the cargo must be declared on a BL level, preferably in USD for all shipments where the origin or destination is India.
- If Swire Shipping is required to file the HBL manifest on behalf of the forwarder, HBL details must be provided to Swire Shipping at least 72 hours prior to vessel departure from the last foreign port prior calling India and 72 hours prior to departure of vessel for India export cargo.
- If the forwarder intends to file the HBL directly with Indian customs, the Cargo Summary Notification (CSN) number obtained from Indian customs should be provided to Swire Shipping 72 hours prior departure from the last foreign port prior to India.
- HBL details/CSN number will also be required from forwarders for exports out of India two working days prior expected vessel departure.
- HBL details if provided to Swire Shipping must satisfy all the requirements specified in the above points.
- Postal Index Number (PIN Code)
- Correct PIN codes of the Indian consignor, consignee, and notify party in India along with the city must be clearly mentioned at the time of submission of House BL and shipping instructions.
All information (including HBL details) must be submitted for import cargo destined to India at least 72 hours prior to vessel departure from the last foreign port prior calling India and 72 hours prior to vessel departure for export cargo from India.
Indian Customs will enforce penalties for failure to submit the required information in a timely manner. Swire Shipping will recover from customers any penalties resulting from missing/incomplete information provided by customers or the late submission of shipping instructions.
The above guidelines are subject to review and change as per the directives from the Indian regulatory authorities.
For any queries, please contact your local customer service representative.