Summary : The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 61/2026-Customs (N.T.) dated 1 July 2026, has notified the Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2026 under the Customs Act, 1962. The amendment has been issued in exercise of powers under sections 30, 30A, 41, 41A, 53, 54, 56, 98(3), 157, and 158(2) of the Act. The regulations come into force from the date of their publication in the Official Gazette. The sole substantive amendment modifies the table appearing after FORM-XII in the Sea Cargo Manifest and Transshipment Regulations, 2018. Against Serial Number 6, the existing date has been replaced with “31.08.2026”, thereby extending the applicable compliance timeline to 31 August 2026. The principal regulations were originally notified on 11 May 2018 and were last amended through Notification No. 31/2026-Customs (N.T.) dated 30 March 2026.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 61/2026-Customs (N.T.) |Dated: 1st July, 2026
G.S.R. 543(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 (Second 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:
1. against Sr. No. 6, in column (3), for the entry, the entry “31.08.2026” 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 was last amended vide Notification No. 31/2026-Customs (N.T.) dated the 30th March, 2026, vide number G.S.R. 220(E), dated the 30th March, 2026.
