The Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, has issued Notification No. 61/2026-Customs (N.T.) dated July 01, 2026 to amend the Sea Cargo Manifest and Transshipment Regulations, 2018.
The notification has been issued in exercise of the powers conferred under 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.
The amended regulations shall be called the Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2026. These regulations shall come into force from the date of their publication in the Official Gazette.
As per the amendment, in the Sea Cargo Manifest and Transshipment Regulations, 2018, in the table appearing after Form-XII, against Serial No. 6, in column (3), the date has been substituted with 31.08.2026.
The amendment effectively extends the relevant transitional timeline under the SCMTR framework up to 31 August 2026, thereby providing additional time for stakeholders to align with the electronic filing and compliance requirements under the Sea Cargo Manifest and Transshipment Regulations, 2018.
The principal regulations were originally published in the Gazette of India vide Notification No. 38/2018-Customs (N.T.) dated 11 May 2018, and were last amended vide Notification No. 31/2026-Customs (N.T.) dated 30 March 2026.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010710/ENG/Notifications
