The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Notification No. 73/2026-Customs (N.T.) dated September 01, 2026, further amending the Sea Cargo Manifest and Transhipment Regulations, 2018 (SCMTR, 2018).
The amendment has been notified in exercise of the powers conferred under Section 157, read with Sections 30, 30A, 41, 41A, 53, 54, 56 and 98, and sub-section (2) of Section 158 of the Customs Act, 1962.
The amended regulations will be called the Sea Cargo Manifest and Transhipment (Third Amendment) Regulations, 2026. As stipulated in the Notification, the regulations will come into force on the date of their publication in the Official Gazette.
Under the amendment, a change has been made in the Table appearing after FORM-XII of the Sea Cargo Manifest and Transhipment Regulations, 2018. Against Serial No. 6, in column (3) of the said Table, the prescribed entry has been substituted with “31.10.2026”.
Accordingly, the amendment updates the relevant prescribed date under the regulatory framework to 31 October 2026, providing the revised timeline in respect of the corresponding requirement covered under Serial No. 6 of the Table after FORM-XII.
The Sea Cargo Manifest and Transhipment Regulations, 2018 constitute the regulatory framework relating to sea cargo manifests and transhipment under the Customs Act. The principal regulations were originally notified through Notification No. 38/2018-Customs (N.T.) dated 11 May 2018.
The Notification also records that the principal regulations were last amended through the Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2026, notified vide Notification No. 61/2026-Customs (N.T.) dated 1 July 2026.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010750/ENG/Notifications
