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Core Purpose

Notification making amendments to the Sea Cargo Manifest and Transshipment Regulations, 2018.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, through Notification No. 40/2025-Customs (N.T.) dated 31st May, 2025 (G.S.R. 362(E)), exercises 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) to amend the Sea Cargo Manifest and Transshipment Regulations, 2018. These amendments are titled the Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2025, and will come into force on their publication date in the Official Gazette. Specifically, in the TABLE after FORM-XII, against Sr. No. 6, in column (3), the existing entry is substituted with "30.09.2025". The principal regulations were published vide Notification No. 38/2018-Customs (N.T) dated 11th May, 2018 (G.S.R. 448(E)), and were last amended vide Notification No. 20/2025-Customs (N.T) dated 28th March, 2024 (G.S.R. 209(E) dated 28th March, 2025).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-31052025-263503 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 319] NEW DELHI, SATURDAY, MAY 31, 2025/JYAISTHA 10, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 31st May, 2025 No. 40/2025-Customs (N.T.) G.S.R. 362(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, 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 "30.09.2025” shall be substituted. [F. No. 450/58/2015- Cus.-IV(Pt.I)] R. ANANTH, 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. 20/2025-Customs (N.T) dated the 28th March, 2024, vide number G.S.R. 209(E), dated the 28th March, 2025.

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