Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), issued Notification No. 20/2025-Customs (N.T.) dated 28th March 2025, introducing amendments to the Sea Cargo Manifest and Transshipment Regulations, 2018. These regulations, effective from the date of their publication in the Official Gazette, are formally titled the Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2025. The key change pertains to the extension of the compliance deadline specified in the regulations. In the relevant table, under Sr. No. 6, the deadline in column (3) has been updated to “31.05.2025,” replacing the earlier entry. This notification aligns with the powers granted under sections of the Customs Act, 1962, including sections 30, 30A, 41, 41A, 53, 54, and others. The original regulations were first published in May 2018 and have undergone subsequent amendments, with the last one being Notification No. 02/2025-Customs (N.T.) dated 15th January 2025.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 20/2025-Customs (N.T.) | Dated: 28th March, 2025
G.S.R. 209(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, 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 “31.05.2025” shall be substituted.
[F. No. 450/58/2015- Cus.-IV(Pt.I)]
DHANANJAY SINGH, 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. 02/2025-Customs (N.T) dated the 15th January, 2025, vide number G.S.R. 35(E), dated the 15th January, 2025.
