The Hindu Business Line : No need for bond, guarantee for filing import manifest

Based on the representations received from field formations and stakeholders, the Central Board of Excise and Customs (CBEC) has now held that persons seeking registration with the department need not furnish a bond or a bank guarantee along with the application for registration.

Hitherto, the department required the application to be accompanied by a bond of Rs 50,000 supported by a bank guarantee of Rs 10,000 undertaking to file the manifest details as required.

The CBEC had, in December, last year ruled that "any person" who delivers the import manifest for a vessel or an aircraft to the proper officer under Section 30 of the Customs Act, 1962 would be required to register themselves with the Customs.

The Government had also decided to allow various authorities such as multi-modal operators, break bulk agents, consolidators, freight forwarders, who deal with the delivery of imported goods, to file import manifest for a vessel or an aircraft. For registration of Airlines/Steamer Agents/Shipping Lines, the CBEC has now held that the existing Airline Code or Steamer Agents Code or Shipping Lines Code already allotted to them would have to be used for filing manifest and the same would be their registration number.

As regards consol agents, the registration number would be of 12 digits (10 digit income tax PAN followed by the business category code i.e CN).

For short haul flights, the CBEC rules require that the IGM details be filed before the arrival of the aircraft. However, as a transitional measure, the CBEC has now held that no penalty need be imposed under Section 30 of the Customs Act for three months i.e, till July 31, 2004, if the IGM details are filed up to four hours of landing of such short haul flights.

Similarly in the case of short-haul voyages, i.e., where the voyage from the last port of call is less than four days, the import manifest is required to be filed 10 hours before entry inward of the vessel. However, as a transitional measure, for a period of three months, that is up to July 31,2004, the CBEC has allowed IGMs to be filed anytime before the entry inward of the vessel.