Summary: The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 90/2026-Customs (N.T.) dated 1 November 2026, has issued the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2026. The amendment makes a specific substitution in the Sea Cargo Manifest and Transshipment Regulations, 2018: against serial No. 6, in column (3), of the table appearing after Form XII, the date entry is replaced with “31.01.2027”. The amendment therefore changes the date specified in that particular table entry to 31 January 2027. It comes into force on the date of its publication in the Official Gazette, namely 1 November 2026. The notification invokes section 157 of the Customs Act, 1962, read with sections 30, 30A, 41, 41A, 53, 54 and 56, sub-section (3) of section 98 and sub-section (2) of section 158. Its operative amendment is confined to the specified date substitution; no other provision or form is amended by this instrument. The accompanying publication-history note records that the principal regulations were notified through Notification No. 38/2018-Customs (N.T.) dated 11 May 2018, bearing G.S.R. 448(E), and were last amended through Notification No. 73/2026-Customs (N.T.) dated 1 September 2026, bearing G.S.R. 771(E).
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 90/2026-Customs (N.T.) | Dated: 1st November, 2026
G.S.R. 965(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 (Fourth 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 “31.01.2027” 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. 73/2026-Customs (N.T.) dated the 1st September, 2026, vide number G.S.R. 771 (E), dated the 1st September, 2026.
