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Core Purpose

This notification introduces the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2025, to amend the existing Sea Cargo Manifest and Transshipment Regulations, 2018.

Detailed Summary

The Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, issued Notification No. 61/2025-Customs (N.T.), G.S.R.727(E), dated 30th September, 2025. 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), makes amendments to the Sea Cargo Manifest and Transshipment Regulations, 2018. These new regulations are titled the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2025, and will come into force on the date of their publication in the Official Gazette. Specifically, in the TABLE after FORM-XII of the 2018 Regulations, against Sr. No. 6, in column (3), the existing entry is substituted with "31.12.2025”. 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. 40/2025-Customs (N.T) dated 31st May, 2025 (G.S.R. 362(E)). The notification was signed by ANURIMA SHARMA, Director (Customs).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01102025-266563 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 643] NEW DELHI, TUESDAY, SEPTEMBER 30, 2025/ASVINA 8, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, dated the 30th September, 2025 No. 61/2025-Customs (N.T.) G.S.R.727(E).β€”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 (Fourth Amendment) Regulations, 2025. (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 "31.12.2025” shall be substituted. [F. No. 450/58/2015- Cus.-IV(Pt.I)] ANURIMA SHARMA, Director (Customs) 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 were last amended vide Notification No. 40/2025-Customs (N.T) dated the 31st May, 2025, vide number G.S.R. 362(E), dated the 31st May, 2025. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. AMIT KUMAR Digitally signed by AMIT JAISWAL KUMAR JAISWAL Date: 2025.10.01 00:08:40 +05'30'

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