CBIC Notifies Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2025, Extending Compliance Deadline to 31st December 2025

The CBIC vide Notification No. 61/2025-Customs (N.T.) dated September 30, 2025 notifies the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2025.

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:-

Short title and commencement – (1) These regulations may be called the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2025.

(2) They shall come into force on the date of their publication in the Official Gazette.

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 “31.12.2025” shall be substituted.

The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010481/ENG/Notifications

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