The Central Board of Indirect Taxes and Customs (CBIC) has extended the compliance timeline prescribed under the Sea Cargo Manifest and Transshipment Regulations, 2018 till 31 March 2026.
The notification amends the Sea Cargo Manifest and Transshipment Regulations, 2018 by substituting the existing date mentioned in Form-XII, Table, Serial No. 6. The earlier prescribed deadline has now been replaced with a new date — “31.03.2026”.
This amendment has been brought through the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025, and comes into force from the date of its publication in the Official Gazette.
The CBIC has exercised its rule-making powers under Section 157 of the Customs Act, 1962, read with several substantive provisions, including Sections 30, 30A, 41, 41A, 53, 54, 56, sub-section (3) of Section 98, and sub-section (2) of Section 158 of the Act.
These provisions collectively govern the filing of import/export manifests, transshipment procedures, obligations of carriers, and electronic compliance requirements under the customs law framework.
The Sea Cargo Manifest and Transshipment Regulations, 2018 were originally notified on May 11, 2018, with the objective of streamlining cargo reporting requirements, enhancing transparency, and strengthening risk management in maritime trade. Over the years, the regulations have undergone several amendments to address operational challenges and implementation issues faced by the trade.
Notification Details
Notification No. 79/2025-Customs (N.T.)
Date: 31/12/2025
