The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 31/2026-Customs (N.T.) dated 30 March 2026, amended the Sea Cargo Manifest and Transshipment Regulations, 2018. The amendment, issued under powers conferred by the Customs Act, 1962, primarily modifies the compliance timeline specified in the regulatory table following Form XII. Specifically, the date mentioned against Serial No. 6 in column (3) has been substituted with “30.06.2026.” The notification comes into force from the date of its publication in the Official Gazette. This change effectively extends the applicable timeline under the regulations, providing additional time for compliance with the specified requirement. The amendment forms part of ongoing updates to the regulatory framework governing sea cargo manifest filing and transshipment procedures, ensuring alignment with administrative and operational requirements under customs law.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 31/2026-Customs (N.T.) | Dated: 30th March, 2026
G.S.R. 220(E).— In exercise of the powers conferred by section 157, read with sections 30, 30A, 41, 41A, 53, 54, 56, sub-section (3) of section 98 and sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following amendments in the Sea Cargo Manifest and Transshipment Regulations, 2018, namely:-
1. Short title and commencement. – (1) These regulations may be called the Sea Cargo Manifest and Transshipment (First Amendment) Regulations, 2026.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Sea Cargo Manifest and Transshipment Regulations, 2018.-
(1) In the TABLE after FORM-XII:
i. against Sr. No. 6, in column (3), for the entry, the entry “30.06.2026” shall be substituted.
[F. No. 450/58/2015- Cus.-IV(Pt.I)]
INDRAJIT PANDA, Under Secy.
Note: The principal regulations were published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide Notification No. 38/2018-Customs (N.T.) dated 11th May, 2018 vide number G.S.R. 448(E), dated the 11th May, 2018 and were last amended vide Notification No. 79/2025-Customs (N.T.) dated the 31st December, 2025, vide number G.S.R. 941(E), dated the 31st December, 2025.
