**Executive Summary**
This notification, issued by the Ministry of Finance on March 30, 2026, introduces the Sea Cargo Manifest and Transshipment (First Amendment) Regulations, 2026. The primary purpose is to amend the 2018 regulations by updating a specific compliance deadline in the reporting tables. The amendment is effective immediately, establishing June 30, 2026, as a key date for entries under FORM-XII.
**Key Points / Main Content**
**Administrative Details**
* **Title:** The regulations are officially titled the Sea Cargo Manifest and Transshipment (First Amendment) Regulations, 2026.
* **Effective Date:** The amendments come into force on the date of their publication in the Official Gazette (March 30, 2026).
* **Legal Authority:** The changes are made under powers conferred by the Customs Act, 1962, specifically sections related to manifests, transshipment, and general regulation-making powers.
**Regulatory Amendments**
* **Table Modification:** The amendment specifically targets the table following "FORM-XII" within the Sea Cargo Manifest and Transshipment Regulations, 2018.
* **Deadline Update:** At Serial Number 6, Column (3) of the aforementioned table, the existing entry is substituted with the date "**30.06.2026**".
**Impact Analysis**
**Maritime Cargo Carriers and Authorized Sea Carriers**
**Impact**
These stakeholders are granted a specific timeline or extension until June 30, 2026, regarding requirements associated with Serial Number 6 of the FORM-XII table.
**Action Required**
Entities must update their regulatory calendars and ensure that the relevant manifest or transshipment documentation is filed or compliant by the new June 30, 2026, deadline.
**Customs Authorities and Regulatory Officials**
**Impact**
Officers are responsible for enforcing the updated regulations and ensuring that enforcement actions align with the revised date.
**Action Required**
Customs departments must update their electronic systems and monitoring protocols to reflect the new date of June 30, 2026, for the specified regulatory entries.
Key Entities Referenced
Sea Cargo Manifest and Transshipment Regulations, 2018: The principal regulatory framework being amended, which governs the procedures for reporting sea cargo and transshipment operations in India.
Customs Act, 1962: The parent legislation under which the Central Board of Indirect Taxes and Customs exercises its power to amend cargo manifest and transshipment rules.
Central Board of Indirect Taxes and Customs (CBIC): The primary regulatory body under the Ministry of Finance responsible for issuing and administering these customs notifications and amendments.
Sea Cargo Manifest and Transshipment (First Amendment) Regulations, 2026: The specific amending regulation introduced to modify timelines or entries within the existing 2018 regulatory framework.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30032026-271417
CG-DxLx-xEG-I3D0H0x3x2x0 26-271417
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.ं 201] नई दिल्ली, सोमवार, मार् च30, 2026/ र्त्रै 9, 1948
No. 201] NEW DELHI, MONDAY, MARCH 30, 2026/ CHAITRA 9, 1948
वित्त मत्रं ालय
(राजस्ि विभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा शल्ु क बोर्ड)
अविसचू ना
नई दिल्ली, 30 मार्,च 2026
स.ं 31/2026-सीमा शल्ु क (ग. ैटे.)
सा. का. जन. 220(अ).— सीमा शुल्क अविवनयम, 1962 (1962 का 52) की िारा 30, 30क, 41, 41क, 53, 54,
56, िारा 98 की उप-िारा (3) और िारा 158 की उपिारा (2) के साथ पठित िारा 157 द्वारा प्रदत्त शवियों का प्रयोग
करते हुए, केंद्रीय अप्रत्यक्ष कर और सीमा शुल्क बोर्ड, समुद्री कागो मैनीफेस्ट और ट्ांसवशपमेंट विवनयम, 2018 म ेंवनम्नवलवित
संशोिन करता ह,ै अथाडत् - :
1. सवं क्षप्त नाम और प्रारंभन - (1) इन विवनयमों को समुद्री कागो मैनीफेस्ट और ट्ांसवशपमटें (पहला संशोिन) विवनयम,
2026 कहा जा सकता ह।ै
(2) य ेसरकारी राजपत्र म ेंप्रकाशन की तारीि स ेलाग ू होंगे।
2291 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. समद्रु ी कागो मनै ीफेस्ट और ट्ासं वशपमटें विवनयम, 2018 म,ें -
) 1( फॉम-ड XII के बाद तावलका म:ें
i. क्रमांक 6 के समक्ष, कॉलम (3) म,ें प्रविवि के स्थान पर, प्रविवि “30.06.2026” प्रवतस्थावपत की जाएगी।
[फा. स.ं 450/58/2015- सी.श.ु-IV (भाग I)]
इंद्रजीत पांर्ा, अिर सवचि
नोट: मूल विवनयम भारत के राजपत्र, असािारण, भाग II, िर्ं 3 उप-िंर् (i) म ें अविसूचना संख्या 38/2018-सीमा शल्ु क
(एन.टी.) ददनांक 11 मई, 2018 के माध्यम स े संख्या सा.का.वन. 448 (अ), ददनांक 11 मई, 2018 द्वारा प्रकावशत
दकए गए थ े और अंवतम बार अविसूचना संख्या 79/2025 -सीमा शुल्क (ग.ैटे.) ददनांक 31 ददसंबर, 2025, संख्या
सा.का.वन. 941(अ), ददनांक 31 ददसंबर, 2025 द्वारा संशोवित दकए गए थे।
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.