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Core Purpose

The Central Board of Indirect Taxes and Customs amends the Sea Cargo Manifest and Transshipment Regulations, 2018, through the Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2026.

Detailed Summary

The Ministry of Finance, Department of Revenue, through the Central Board of Indirect Taxes and Customs, issued Notification No. 61/2026-Customs (N.T.), G.S.R. 543(E), on 1st July, 2026. This notification, exercising 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), introduces the Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2026. These amending regulations come into force on their date of publication in the Official Gazette. The specific amendment is made in the Sea Cargo Manifest and Transshipment Regulations, 2018, where in the TABLE after FORM-XII, against Sr. No. 6, in column (3), the entry is substituted with "31.08.2026". The principal regulations were originally published vide Notification No. 38/2018-Customs (N.T.) dated 11th May, 2018 (G.S.R. 448(E)) and were last amended by Notification No. 31/2026-Customs (N.T.) dated 30th March, 2026 (G.S.R. 220(E)). The notification is signed by Indrajit Panda, Under Secy.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01072026-273986 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 485| NEW DELHI, WEDNESDAY, JULY 1, 2026/ASHADHA 10, 1948 MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 1st July, 2026 No. 61/2026-Customs (N.T.) G.S.R. 543(E). — 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:- 1. Short title and commencement. – (1) These regulations may be called the Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2026. (2) They shall come into force on the date of their publication in the Official Gazette. 2. 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 "31.08.2026" shall be substituted. [F. No. 450/58/2015- Cus.-IV(Pt.I)] INDRAJIT PANDA, Under Secy. Note: The principal regulations were published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide Notification No. 38/2018-Customs (N.T.) dated 11th May, 2018 vide number G.S.R. 448(E), dated the 11th May, 2018 and was last amended vide Notification No. 31/2026-Customs (N.T.) dated the 30th March, 2026, vide number G.S.R. 220(E), dated the 30th March, 2026.

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