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Core Purpose

The Central Board of Indirect Taxes and Customs hereby amends the Sea Cargo Manifest and Transshipment Regulations, 2018.

Detailed Summary

The Ministry of Finance, Department of Revenue, through the Central Board of Indirect Taxes and Customs, published Notification No. 73/2026-Customs (N.T.), G.S.R. 771(E), on 1st September, 2026, in New Delhi. This notification, exercising powers 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 (52 of 1962), introduces the Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2026. These new regulations come into force on their publication date in the Official Gazette. The amendment specifically modifies the Sea Cargo Manifest and Transshipment Regulations, 2018, by substituting the entry "31.10.2026" for the existing entry against Sr. No. 6 in column (3) of the TABLE after FORM-XII. 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. 61/2026-Customs (N.T.) dated 1st July, 2026 (G.S.R. 543(E)). The notification was issued under F. No. 450/58/2015- Cus.-IV(Pt.I) and signed by Indrajit Panda, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01092026-275913 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 703] NEW DELHI, TUESDAY, SEPTEMBER 1, 2026/BHADRA 10, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 1st September, 2026 No. 73/2026-Customs (N.T.) G.S.R. 771(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 (Third 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 "31.10.2026" 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. 61/2026-Customs (N.T.) dated the 1st July, 2026, vide number G.S.R. 543(E), dated the 1st July, 2026.

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