Dated 22th July, 2019

 Recent Amendments in GST

Introduction of customs inland manifest (cim) for e-sealed export cargo


The Sea Cargo Manifest and Transhipment Regulations, 2018 (SCMTR) will come into force on 1st August, 2019. This regulation requires registration of carrier, filing of arrival manifest, filing of departure manifest, declaration of cargo etc. for the purpose of conducting import and export.


The SCMTR sets out changes in the timelines and advance notices to be given by master of vessels arriving in India and export through vessels out of India vide public notice no. 58/2019 dated 10/07/2019. Such master of the vessel is needed to be registered with Indian Customs to transact business and will be termed as Authorized Sea Carrier (ASC). Agents acting on behalf of ASC will be called as Authorized Sea Agent (ASA). Both the ASC and ASA need to submit Arrival manifest electronically. The registration process is now available at ICEGATE. Unregistered users can register them as per Registration advisories which are available under the download section on the aforesaid website and the detailed application process is given in the technical guidelines, under download section. Applications submitted will be routed to ICES for approval of jurisdictional Customs Officer - Superintendent of Customs (Preventive) (EDI Port), Custom House, Kolkata who will verify all pending applications with their supporting documents like address proof etc., approve them and may also raise query to the applicant if needed.


The Public Notice also introduced the Customs Inland Manifest (CIM) which will cover the inland movement of goods. Exporters who are taking the facility of e-seal per CBIC circular1 are needed to file CIM before the export goods leaves from exporters’ factory/premises. Such CIM should contain the details of the vehicle, containers and the respective e-seals. These details would be shared with Risk Management System (RMS) which will help in real time tracking of the goods from the exporter’s premises till it reaches the port of export. CIM will have to be filed for each rail/truck carrying the goods separately but can have goods related to multiple Shipping Bills. Technical guidance for this regulation and also for CIM, have been uploaded on the ICEGATE web portal.


The step wise process is stated for registration under CIM is stated herein below:

  • Immediate registration on ICEGATE and submission of application from registered login ID to operate under this new regulation.
  • After going through the technical guidance note and message format of the CIM filing can be initiated.
  • A downloadable excel based utility has also been made available on ICEGATE that can be used to fill the information needed in the CIM and the JSON file will be automatically generated which can be sent to ICEGATE by e-mail at the designated e-mail ID.
  • To initiate filing shipping bills in advance as the shipping bill number has to be provided in the CIM and such CIM will have to be filed before the goods leave the exporter’s premises/factory.


The CIM along with other things would contain the E-Seal no, details of vehicle and container. These details would be shared by RMS. When the vehicle enters the port of exportation, the preventive officer at the dock will enter the CIM number and check the actual details of the vehicle, seal etc. against the information provided in the CIM. The Preventive Officer shall enter in ICES whether the details are matching or not and whether the e-seal is tampered or not depending on the reading of e-seal reader device. These details will be shared with the RMS to strengthen its risk analysis and will help RMS for facilitating e-sealed goods without checking when e-seal is intact and non-tampered which shall benefit the exporters.


The CIM is an initiative vested with preventive officers who would submit a report on the system regarding each container and each e-seal which in turn would facilitate E-sealed cargos without examination if it is found that the E-seals are found intact and not tampered, thereby benefiting the exporters.

Recent Amendments in GST

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Recent Amendments in GST

Recent Amendments in GST
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Bhaskar Thakkar

Chief Executive officer

BT Associates, India

Twenty years of experience in tax practice. Specialist in structuring & planning and tax optimization under indirect tax. Lead eastern India indirect tax practice of Ernst & Young in past.