CBIC Extends Deadline for Sensitive Cargo Declarations under Sea Cargo Regulations to May 31, 2025 [Read Notification]
CBIC has extended the deadline for filing sensitive cargo declarations under the Sea Cargo Manifest regulations to May 31, 2025.

CBIC deadline – Sensitive cargo – Sea Cargo Manifest rules – TAXSCAN
CBIC deadline – Sensitive cargo – Sea Cargo Manifest rules – TAXSCAN
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).
Want a deeper insight into the Income Tax Bill, 2025? Click here
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.
Tax Planning For NRIs Click here
The amendment is effective immediately upon its publication in the Official Gazette.
To Read the full text of the Notice CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates