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Core Purpose

The Central Board of Indirect Taxes and Customs makes amendments to the Sea Cargo Manifest and Transshipment Regulations, 2018, through the Sea Cargo Manifest and Transshipment (First Amendment) Regulations, 2026.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, issued Notification No. 31/2026-Customs (N.T.), G.S.R. 220(E), on 30th March, 2026, in New Delhi. 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 (First Amendment) Regulations, 2026. These amending regulations come into force on their publication date in the Official Gazette. Specifically, in the Sea Cargo Manifest and Transshipment Regulations, 2018, within the TABLE after FORM-XII, against Sr. No. 6 in column (3), the entry "30.06.2026" is substituted. The principal regulations were originally published via Notification No. 38/2018-Customs (N.T.) dated 11th May, 2018 (G.S.R. 448(E)) and were last amended by Notification No. 79/2025-Customs (N.T.) dated 31st December, 2025 (G.S.R. 941(E)). The notification is signed by Indrajit Panda, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30032026-271417 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 201] NEW DELHI, MONDAY, MARCH 30, 2026/ CHAITRA 9, 1948 2291 GI/2026 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th March, 2026 No. 31/2026-Customs (N.T.) G.S.R. 220(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 (First 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 "30.06.2026" 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 were last amended vide Notification No. 79/2025-Customs (N.T.) dated the 31st December, 2025, vide number G.S.R. 941(E), dated the 31st December, 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. GORAKHA NATH YADAVA Digitally signed by GORAKHA NATH YADAVA Date: 2026.03.30 16:19:55 +05'30'

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