The Central Board of Indirect Taxes and Customs has issued Notification No. 79/2025–Customs (N.T.) dated 31 December 2025, amending the Sea Cargo Manifest and Transshipment Regulations, 2018 through the Fifth Amendment Regulations, 2025. Exercising powers under the Customs Act, 1962, the amendment makes a limited but specific change to the regulatory framework governing sea cargo manifests and transshipment. In the table appended to the regulations, after FORM-XII, the date specified at Serial No. 6 has been revised, substituting the existing entry with “31.03.2026.” The amendment takes effect from the date of its publication in the Official Gazette. The notification clarifies continuity by noting the original publication of the principal regulations in 2018 and their most recent amendment in September 2025. Overall, the change extends the applicable timeline for the specified compliance item, providing regulated stakeholders additional time under the existing Sea Cargo Manifest and Transshipment regime administered by the Central Board of Indirect Taxes and Customs.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 79/2025- Customs (N.T.) | Dated: 31st December, 2025
G.S.R. 941(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 (Fifth Amendment) Regulations, 2025.
(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 “31.03.2026” shall be substituted.
[F. No. 450/58/2015- Cus.-IV(Pt.I)]
ANURIMA SHARMA, Director (Customs)
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. 61/2025-Customs (N.T) dated the 30th September, 2025,vide number G.S.R. 727(E), dated the 30th September, 2025.
