The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued Notification No. 79/2025–Customs (N.T.), dated 31st December, 2025, amending the Sea Cargo Manifest and Transshipment Regulations, 2018.
Through this notification, the Government has extended the date specified in Form-XII under the said regulations. As per the amendment, the date appearing against Serial Number 6 in column (3) of the table in Form-XII has been substituted with “31.03.2026”.
The amendment has been carried out in exercise of the powers conferred under section 157 read with relevant sections of the Customs Act, 1962. These amendments are notified through the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025.
The regulations shall come into force on the date of their publication in the Official Gazette.
This extension is expected to provide additional time to stakeholders for compliance with the provisions of the Sea Cargo Manifest and Transshipment Regulations, 2018.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/01/Sea-Cargo-Manifest-and-Transshipment-Fifth-Amendment-Regulations-2025.pdf
