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Core Purpose

This notification introduces the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025, to amend the 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. 79/2025-Customs (N.T.) [G.S.R. 941(E)] on December 31, 2025, in New Delhi. 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), these regulations introduce the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025. These amendments came into force on their date of publication in the Official Gazette, December 31, 2025. Specifically, in the TABLE after FORM-XII of the Sea Cargo Manifest and Transshipment Regulations, 2018, against Sr. No. 6, in column (3), the entry "31.03.2026" is substituted. The principal regulations were originally published vide Notification No. 38/2018-Customs (N.T) dated May 11, 2018 (G.S.R. 448(E)), and were last amended vide Notification No. 61/2025-Customs (N.T) dated September 30, 2025 (G.S.R. 727(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-31122025-268964 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 855] NEW DELHI, WEDNESDAY, DECEMBER 31, 2025/PAUSHA 10, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 31st December, 2025 No. 79/2025-Customs (N.T.) G.S.R. 941(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 (Fifth 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 "31.03.2026" 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. 61/2025-Customs (N.T) dated the 30th September, 2025, vide number G.S.R. 727(E), dated the 30th September, 2025.

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