Home India Ministry of Finance In exercise of the powers conferred by section 157, read wit...
Date: 2025-03-28 Category: Extra Ordinary State: Union Government Country: India

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)

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The gazette notification No. 20/2025-Customs (N.T.) introduces the Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2025. This notification amends the Sea Cargo Manifest and Transshipment Regulations, 2018.

Key Changes

  • The regulations will be called the Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2025.
  • The regulations come into force on the date of their publication in the Official Gazette, March 28, 2025.
  • In the Sea Cargo Manifest and Transshipment Regulations, 2018, in the table after FORM-XII, against Sr. No. 6, in column (3), the entry '31.05.2025' shall be substituted for the existing entry.

Impact Analysis

Stakeholders Impacted

  • Ports and Terminals: Need to align their operations with the updated manifest timelines.

Suggested Action Items

  • Legal teams should review the amendment to ensure full compliance and identify any potential risks.

Key Entities Referenced

Customs Act, 1962: The principal legislation governing customs duties and procedures in India. Sections 30, 30A, 41, 41A, 53, 54, 56, 98, 157 and 158 are referenced in the notification. Sea Cargo Manifest and Transshipment Regulations, 2018: The regulations being amended by this notification, governing the filing of manifests for sea cargo. Central Board of Indirect Taxes and Customs (CBIC): The government agency responsible for formulating policy concerning levy and collection of indirect taxes, including customs duties. Notification No. 38/2018-Customs (N.T) dated 11th May, 2018: The original notification that published the Sea Cargo Manifest and Transshipment Regulations, 2018. Notification No. 02/2025-Customs (N.T) dated the 15th January, 2025: The previous notification that amended the Sea Cargo Manifest and Transshipment Regulations, 2018.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-28032025-262084 CG-DxLx-xEG-I2D8H0x3x2x0 25-262084 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 170] िई दिल्ली, िुक्रिार, मार् ड28, 2025/र्त्रै 7, 1947 No. 170] NEW DELHI, FRIDAY, MARCH 28, 2025/CHAITRA 7, 1947 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ं सीमा िल्ु क बोडड) अधिसचू ना नई दिल्ली, 28 मार्,ड 2025 स.ं 20/2025-सीमा िल्ु क (ग.ैटे.) सा.का.जि. 209(अ).— सीमा िुल्क अजधजियम, 1962 (1962 का 52) की धारा 30, 30क, 41, 41क, 53, 54, 56, धारा 98 की उप-धारा (3) और धारा 158 की उपधारा (2) के साथ पठित धारा 157 द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोडड, समुद्री कागो मैिीफेस्ट्ट और रांसजिपमेंट जिजियम, 2018 में जिम्नजलजखत संिोधि करता ह,ै अथाडत्: - 1. सजं क्षप्त िाम और प्रारंभि - (1) इि जिजियमों को समुद्री कागो मैिीफेस्ट्ट और रांसजिपमेंट (िसू रा संिोधि) जिजियम, 2025 कहा िा सकता है। (2) ये सरकारी रािपत्र में प्रकािि की तारीख स े लागू होंगे। 2234 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. समद्रु ी कागो मिै ीफेस्ट्ट और रासं जिपमटें जिजियम, 2018 म,ें- (1) फॉमड-XII के बाि ताजलका म:ें i. क्रमांक 6 के समक्ष, कॉलम (3) म,ें प्रजिजि के स्ट्थाि पर, प्रजिजि “31.05.2025” प्रजतस्ट्थाजपत की िाएगी। [फा. स.ं 450/58/2015- सी.िु-IV(भाग.I)] धिंिय ससंह, अिर सजर्ि िोट: मूल जिजियम भारत के रािपत्र, असाधारण, भाग II, खंड 3 उप-खंड (i) म ें अजधसूर्िा संख्या 38/2018-सीमा िुल्क (एि.टी.) दििांक 11 मई, 2018 के माध्यम स ेसंख्या सा.का.जि. 448अ), दििांक 11 मई, 2018 द्वारा प्रकाजित दकए गए थ े और अंजतम बार अजधसूर्िा संख्या 02/2024-सीमा िुल्क ग.ै टे. दििांक 15 िििरी, 2025, संख्या सा.का.जि. 35(अ), दििांक 15 िििरी, 2025 द्वारा संिोजधत दकए गए थे। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 28th March, 2025 No. 20/2025-Customs (N.T.) G.S.R. 209(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 (Second 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 "31.05.2025” shall be substituted. [F. No. 450/58/2015- Cus.-IV(Pt.I)] DHANANJAY SINGH, 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. 02/2025-Customs (N.T) dated the 15th January, 2025, vide number G.S.R. 35(E), dated the 15th January, 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.

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