CBIC Extends Deadline for Sensitive Cargo Declarations under Sea Cargo Regulations to May 31, 2025 [Read Notification]

The Ministry of Finance issued Notification No. 29/2025-Customs (N.T.) dated 28th March 2025, extending the compliance deadline under the Sea Cargo Manifest and Transshipment Regulations, 2018. The notification issued by the Central Board of Indirect Taxes and Customs (CBIC) amends the compliance timeline specified in the Table following Form-XII of the regulations.

As per the amendment, the entry under Sr. No. 6 of the table is now updated to “31.05.2025”, extending the previously notified deadline of “31.03.2025” (notified via Notification No. 02/2025-Customs (N.T.), dated 15th January 2025).

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What Is Form-XII?

Form-XII, introduced via earlier amendments to the 2018 regulations, is a mandatory declaration that must be filed by authorized sea carriers for cargo involving sensitive or high-risk items. These include:

• Gold and Silver (with form, weight, and value)
• Arms and Ammunition (type and quantity)
• Explosives
• Narcotics and Psychotropic Substances
• Radioactive Materials
• Any other cargo requiring disclosure under the Customs Act

In cases where none of these goods are being carried, a ‘nil declaration’ must be submitted.

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The amendment is effective immediately upon its publication in the Official Gazette.

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