**Executive Summary**
This document is a notification from the Ministry of Finance (Department of Revenue) amending the Sea Cargo Manifest and Transshipment Regulations, 2018, through the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025. The amendment changes an entry related to Sr. No. 6 in the TABLE after FORM-XII, setting a new date. The regulations took effect on December 31, 2025.
**Key Points / Main Content**
* **Title and Commencement:**
* The regulations are called the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025.
* They came into force on the date of their publication in the Official Gazette (December 31, 2025).
* **Amendments to the Sea Cargo Manifest and Transshipment Regulations, 2018:**
* In the TABLE after FORM-XII, against Sr. No. 6, in column (3), the entry is amended from its previous value to "31.03.2026".
* **Authority:**
* The Central Board of Indirect Taxes and Customs issued this notification.
**Impact Analysis**
* **Stakeholder: Central Board of Indirect Taxes and Customs**
* **Impact:** Responsible for implementing and enforcing the amended regulations.
* **Action Required:** Ensure the amended regulations are properly documented and that relevant systems are updated to reflect the changes.
* **Stakeholder: Importers, Exporters, and Shipping Companies**
* **Impact:** Must comply with the amended regulations concerning sea cargo manifests and transshipments.
* **Action Required:** Familiarize themselves with the new date entry and ensure their processes align with the updated requirements.
* **Stakeholder: Customs Officials**
* **Impact:** Must enforce the amended regulations.
* **Action Required:** Be aware of the new amendment in the TABLE after FORM-XII against Sr. No. 6, in column (3).
Key Entities Referenced
Customs Act, 1962: The principal legislation governing customs duties and procedures in India.
Sea Cargo Manifest and Transshipment Regulations, 2018: Regulations governing the submission and handling of sea cargo manifests and transshipment procedures.
Central Board of Indirect Taxes and Customs: The apex body responsible for the formulation of policy concerning indirect taxes, including customs.
Ministry of Finance: The ministry responsible for the fiscal policies of the government including customs.
New Delhi: The location where the notification is issued.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-31122025-268964
CG-DxLx-xEG-I3D1H1x2x2x0 25-268964
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.ं 855] नई दिल्ली, बधु िार , दिसम्ब र 31, 2025/पौष 10, 1947
No. 855] NEW DELHI, WEDNESDAY, DECEMBER 31, 2025/PAUSHA 10, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िुल्क बोड)ड
अजधसचू ना
नई दिल्ली, 31 दिसम्बर, 2025
सख्ं या 79/2025-सीमा िल्ु क (ग. ै टे.)
सा.का.जन. 941(अ).-–सीमा िल्ु क अजधजनयम, 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 िल्ु क बोड,ड समुद्री कागो मनै ीफेस्ट्ट और रासं जिपमेंट जिजनयम, 2018 म ें
जनम्नजलजखत संिोधन करता ह,ै अथाडत-् :
1. सजं क्षप्त नाम और प्रारंभन - (1) इन जिजनयमों को समुद्री कागो मैनीफेस्ट्ट और रांसजिपमेंट (पांचिां संिोधन) जिजनयम,
2025 कहा िा सकता ह।ै
(2) य ेसरकारी रािपत्र म ेंप्रकािन की तारीख स ेलाग ू होंगे।
2. समद्रु ी कागो मनै ीफेस्ट्ट और रासं जिपमटें जिजनयम, 2018 म,ें -
) 1( फॉम-ड XII के बाि ताजलका म:ें
8850 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
i. क्रमांक 6 के समक्ष, कॉलम (3) म,ें प्रजिजि के स्ट्थान पर, प्रजिजि “31.03.2026” प्रजतस्ट्थाजपत की िाएगी।
[फा. स.ं 450/58/2015- सी.ि.ु-IV (भाग I)]
अनुठरमा िमाड, जनिेिक (सीमा िुल्क)
नोट: मूल जिजनयम भारत के रािपत्र, असाधारण, भाग II, खडं 3 उप-खंड (i) म ें अजधसूचना संख्या 38/2018-सीमा िल्ु क
(एन.टी.) दिनांक 11 मई, 2018 के माध्यम स े संख्या सा.का.जन. 448 (अ), दिनांक 11 मई, 2018 द्वारा प्रकाजित
दकए गए थ े और अंजतम बार अजधसूचना संख्या 61/2025 -सीमा िुल्क (ग.ै ट.े ) दिनांक 30 जसतंबर, 2025, संख्या
सा.का.जन 727(अ), दिनांक 30 जसतंबर, 2025 द्वारा संिोजधत दकए गए थे।
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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and Published by the Controller of Publications, Delhi-110054.