News Flash
  • Corrigendum to Office Order No.10/2017 dated 12.09.2017 - promotion to the post of Chemical Examiner, Gr.II - reg. click here
  • Order extending date for filing of TRAN-1 under Rule 117 has been issued. click here
  • Minutes of the राजस्वज्ञानसंगम-Annual Conference of Tax Administrators, 2017 held at New Delhi on 01-02 September, 2017 have been uploaded on ANTARANG
  • Constitution of National Anti-profiteering Authority(NAA) under GST. click here
  • The Opt-In for Composition Levy for 2017-18 is available on GST portal. The window for opting in for composition levy for 2017-18 will be open till 30th Sep midnight. It will be applicable from 1st Oct 2017. Registration of TDS service will be available on GST portal shortly.
  • CGST Rules, 2017 as amended upto 18/09/2017 For details click here
  • Instruction for filing of Special Leave Petition against Orders of Hon’ble High Courts staying Collection of Tax under GST. click here
  • Filling up the post of Deputy Director in Financial Intelligence Unit, India (FIU-IND), Delhi under Ministry of Finance, Department of Revenue on deputation basis.click here
  • Two notifications granting exemption from registration to job workers and suppliers of handicraft goods in specified cases.click here
  • GeM- Training schedule and PPT for HoD's.click here
  • Promotion/ Transfer/ Posting order in r/o Group 'A' Officers of CRCL under CBEC.click here
  • Transfer Policy in r/o Group 'A' Officers of CRCL under CBEC.click here
  • Notifications extending filing of GSTR-1, GSTR-2, GSTR-3 and GSTR-6 have been issued.click here
  • Suggestions to be send for Draft Expenditure Budget Manual, 2017 either through mail or fax latest by 15.09.2017-click here
  • Decisions of the GST Council on Services taken in the 21st GST Council Meeting held on 9 Sept 2017. -click here
  • List of goods where changes in GST rates have been recommended by the GST Council and increase in Compensation Cess rates of motor vehicles For details click here
  • Weekly newsletter from Chairman, CBEC to all officers and staff of CBEC-click here
  • Filing of GST return click here
  • Data regarding transfer of AIOs in the Zone- to be shared by 8th Sep 2017. click here
  • "Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017" - click here
  • Suggestions to be send for Draft Expenditure Budget Manual, 2017.- click here
  • "CGST Rules, 2017 as amended upto 30/08/2017 have been uploaded".- click here
  • Circular on System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B has been issued.-click here
  • Notification waving late fee for July, 2017 return has been issued
  • "Notification issued for further amendment of CGST Rules".-click here
  • Important information for field formations regarding LAN infrastructure and WAN Connectivity - click here
  • Draft Customs Brokers Licensing Regulations, (CBLR) 2017 has been uploaded. For details - click here
  • Observance of Rashtriya Ekta Diwas (National Unity Day ) on 31st Oct, 2017. click here
  • Charter of Functions of DGGST For Details click here
View all

Import Manifest (Aircraft) Regulations, 1976

Notification No.421/76-Cus.,dated 23-10-1976 amended by
Notification no.221-Cus.,dated 22-10-1977
Notification 113/2003-Cus (N.T.), dated 19-12-2003
Notification No. 74/2005-Cus (N.T.), dated 30-08-2005

In exercise of the powers conferred by section 157, read with section 30 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely :-

1. Short title and commencement. -

(1) These regulations may be called the Import Manifest (Aircraft) Regulations, 1976.

(2) They shall come into force on such date as the Central Board of Excise and Customs may, by notification in the Official Gazette, appoint.

2. Definition.-

In these regulations, "Form" means a form appended to these regulations.

3. Import manifest. -

(1) Every import manifest shall -

(a) be delivered in duplicate;

(b) cover all the goods carried in the aircraft; and

(c) consist of -

(i) a general declaration, in Form I [See Form 69 ].
(ii) a passenger manifest, in Form II [See Form 70 ].
(iii) a cargo manifest, in Form III [See Form 71 ].
(iv) a list of private property in the possession of the Captain of the Aircraft and other members of the crew, in Form IV

(2)Any person who delivers the import manifest to proper officer under section 30 of the Customs Act, 1962 (52 of 1962), shall apply for registration with the Customs in Form V.

4. Cargo manifest.-

(1) The cargo manifest referred to in sub-clause (iii) of clause (c) of regulation 3 shall be delivered in separate sheets in respect of the following categories of cargo, namely :-

(a) cargo to be landed;

(b) unaccompanied baggage;

(c) goods to be transhipped;

(d) same bottom or retention cargo.

(2) (a) Notwithstanding anything contained in sub-regulation (1), the cargo declaration in respect of :-

(i) arms;
(ii) ammunition;
(iii)explosives;
(iv) narcotics;
(v) dangerous drugs;
(vi) gold; or
(vii) silver,

irrespective of whether for landing, for transhipment, or for being carried as same bottom cargo, shall be furnished in separate sheets and shall be set out in the order of the ports of loading.

(b) If an aircraft does not carry any of the cargoes referred to in clause (a), a nil declaration shall be furnished.