The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 40/2025 – Customs (N.T.) on May 31, 2025, introducing amendments to the Sea Cargo Manifest and Transshipment Regulations, 2018. These new regulations, titled the Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2025, become effective upon their publication in the Official Gazette. The key change specified in this amendment is the substitution of the entry against Sr. No. 6 in column (3) of the TABLE after FORM-XII, where the previous date has been replaced with “30.09.2025.” This adjustment modifies a compliance or operational deadline within the existing framework governing sea cargo manifest and transshipment procedures. The principal regulations were originally published in May 2018 and were last amended in March 2025.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 40/2025 – Customs (N.T.) | Dated: 31st May, 2025
G.S.R. 362(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 (Third 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 “30.09.2025” shall be substituted.
[F. No. 450/58/2015- Cus.-IV(Pt.I)]
R. ANANTH, 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. 20/2025-Customs (N.T) dated the 28th March, 2024, vide number G.S.R. 209(E), dated the 28th March, 2025.
