Mandatory filing of Sea Arrival Manifest

28 Oct 2024 / India

India’s Central Board of Indirect Taxes & Customs (CBIC) is in the phased process of implementing “The Sea Cargo Manifest and Transshipment Regulations (SCMTR)” and the majority of ports having commenced filing of Sea Arrival Manifests (SAM), as per the new guidelines.

This is underway, for instance, at the ports of Mumbai, Kandla, New Mangalore, Goa. At the ports of Vizag and Gangavaram, the system currently being followed will end by 31October and filing of manifests will be done in the new system from1 November.

As a consequence, it is now necessary for the vessel/port agent to file the Sea Arrival Manifest - SAM (previously called the Import General Manifest – IGM) at least 48 working hours prior to the vessel’s arrival in port.

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