CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) notified the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025 vide Notification No. 79/2025 Customs (N.T.), dated December 31, 2025. The amendment extended a compliance timeline under the Sea Cargo Manifest and Transshipment Regulations from 31 December 2025 to 31 March 2026.

The Sea Cargo Manifest and Transshipment Regulations, 2018 were enacted under the Customs Act 1962. It introduced an integrated, electronic framework for advance filing and processing of sea cargo information relating to imports, exports, and transshipment.

One of the key compliance requirements under this framework is Form-XII, which is applicable to authorised persons involved in the transshipment of imported cargo. Form-XII related to the intimation and reporting of details of imported goods intended for transshipment.

The department substituted the date specified against Serial No. 6 in the table appearing after Form-XII in the 2018 Regulations. The compliance deadline has now been extended to 31 March 2026.

The amendment issued by the CBIC in exercise of the powers under Sections 30, 30A, 41, 41A, 53, 54, 56, 98(3), 157, and 158(2) of the Customs Act, 1962, and comes into force from the date of its publication in the Official Gazette.

The Notification stated as follows,

“ 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 (Fifth 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 "31.03.2026” shall be substituted.”

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.

The Regulations were last amended vide Notification No. 61/2025-Customs (N.T) dated the 30th September, 2025, vide number G.S.R. 727(E), dated the 30th September, 2025.

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