The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued Notification No. 31/2026–Customs (N.T.) dated March 30, 2026 introducing amendments to the Sea Cargo Manifest and Transshipment Regulations, 2018. The notification has been issued in exercise of powers conferred under the Customs Act, 1962, with the objective of streamlining procedural timelines in maritime cargo operations.
As per the notification, the regulations shall be called the Sea Cargo Manifest and Transshipment (First Amendment) Regulations, 2026, and will come into force from the date of their publication in the Official Gazette.
The key amendment pertains to the extension of a compliance timeline specified in the existing regulations. Specifically, in the table appearing after Form XII, against Serial Number 6 in column (3), the existing date has been substituted with “30.06.2026”, thereby extending the applicable deadline. This change aims to provide additional time to stakeholders for compliance under the prescribed regulatory framework.
The amendment forms part of the Government’s continued efforts to facilitate trade and improve ease of doing business by rationalizing compliance timelines in the customs and logistics ecosystem. The principal regulations were originally notified in May 2018 and have undergone periodic amendments, with the most recent prior amendment issued in December 2025.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010609/ENG/Notifications
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