The Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), issued Notification No. 61/2025-Customs (N.T.) on September 30, 2025, introducing the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2025. This amendment, effective upon its publication in the Official Gazette, modifies the existing Sea Cargo Manifest and Transshipment Regulations, 2018. Specifically, the regulation amends the TABLE following FORM-XII. The key change is the substitution of the deadline against Sr. No. 6 in column (3) of the TABLE, which is now extended to December 31, 2025. The notification utilizes powers conferred under various sections of the Customs Act, 1962, including sections 157, 30, 41, 53, 54, 56, and others, to implement this statutory change, as indicated by the file reference F. No. 450/58/2015- Cus.-IV(Pt.I).
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 61/2025 – Customs (N.T.) | Dated 30th September, 2025
G.S.R.727(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, 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 “31.12.2025” 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. 40/2025-Customs (N.T) dated the 31st May, 2025, vide number G.S.R. 362(E), dated the 31st May, 2025.
