**Executive Summary**
This notification, issued by the Central Board of Indirect Taxes and Customs on July 1, 2026, introduces the Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2026. The amendment modifies the existing 2018 regulations by substituting a specific date entry in the regulatory table. The changes come into force immediately upon their publication in the Official Gazette, with a key compliance or transitional date set for August 31, 2026.
**Key Points / Main Content**
**Regulatory Authority and Title**
* The regulations are issued under the powers conferred by Section 157, read with various other sections (30, 30A, 41, 41A, 53, 54, 56, 98, and 158) of the Customs Act, 1962.
* The document is officially titled the "Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2026."
**Specific Amendments**
* The amendment specifically targets the "Sea Cargo Manifest and Transshipment Regulations, 2018."
* In the table following **FORM-XII**, the entry against Serial Number 6, column (3) is amended.
* The existing entry in that column is substituted with the new date: **"31.08.2026."**
**Commencement and Scope**
* These regulations became effective on the date of their publication in the Official Gazette (July 1, 2026).
* This update follows previous amendments, the most recent being on March 30, 2026.
**Impact Analysis**
**Sea Cargo Carriers and Transshipment Operators**
**Impact**
Stakeholders involved in sea cargo reporting are affected by the revised timeline or deadline specified in the amended table.
**Action Required**
Entities must update their compliance schedules and documentation to reflect the new date of August 31, 2026, for the requirements specified under Serial No. 6 of the table following Form-XII.
**Customs Authorities**
**Impact**
Departmental officials must enforce the updated regulations and monitor compliance based on the new date.
**Action Required**
Administrative and digital systems must be updated to recognize the substituted entry of August 31, 2026, for processing sea cargo manifests and transshipment records.
Key Entities Referenced
Central Board of Indirect Taxes and Customs: The primary regulatory body under the Ministry of Finance responsible for issuing and amending customs regulations.
Customs Act, 1962: The principal legislation providing the legal authority and framework for the regulation of sea cargo and transshipment.
Sea Cargo Manifest and Transshipment Regulations, 2018: The core policy document being amended, which governs the procedures for reporting and handling sea cargo manifests in India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01072026-273986
CG-DxLx-xEG-I0D1H0x7x2x0 26-273986
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.ं 485] नई दिल्ली, बुधवार, िुलाई 1, 2026/आषाढ 10, 1948
No. 485] NEW DELHI, WEDNESDAY, JULY 1, 2026/ASHADHA 10, 1948
वित्त मत्रं ालय
(राजस्ि विभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा शल्ु क बोर्ड)
अजधसचू ना
नई दिल्ली, 1 जुलाई, 2026
स.ं 61/2026-सीमा शल्ु क (ग. ैटे.)
सा.का.जन. 543(अ).— सीमा शुल्क अविवियम, 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 मैिीफेस्ट और ट्ांसवशपमेंट विवियम, 2018 म ेंविम्नवलवित
संशोिि करता ह,ै अथाडत् - :
1. सवं क्षप्त िाम और प्रारंभि - (1) इि विवियमों को समुद्री कागो मैिीफेस्ट और ट्ांसवशपमेंट (दसू रा संशोिि) विवियम,
2026 कहा जा सकता ह।ै
(2) य े सरकारी राजपत्र म ेंप्रकाशि की तारीि स ेलाग ू होंगे।
2. समद्रु ी कागो मिै ीफेस्ट और ट्ासं वशपमटें विवियम, 2018 म,ें -
) 1( फॉम-ड XII के बाद तावलका म:ें
4926 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
i. क्रमांक 6 के समक्ष, कॉलम (3) म,ें प्रविवि के स्थाि पर, प्रविवि “31.08.2026” प्रवतस्थावपत की जाएगी।
[फा. स.ं 450/58/2015- सी.शु.-IV (भाग I)]
इंद्रजीत पांर्ा , अिर सविि
िोट: मलू विवियम भारत के राजपत्र, असािारण, भाग II, िंर् 3 उप-िर्ं (i) म ेंअविसूििा सख्ं या 38/2018-सीमा शल्ु क
(एि.टी.) ददिांक 11 मई, 2018 के माध्यम स े संख्या सा.का.वि. 448 (अ), ददिांक 11 मई, 2018 द्वारा प्रकावशत दकए
गए थ े और अंवतम बार अविसूििा संख्या 31/2026 -सीमा शुल्क (ग.ैटे.) ददिांक 30 माि,ड 2026, संख्या
सा.का.वि. 220(अ), ददिांक 30 माि,ड 2026 द्वारा संशोवित दकए गए थे।
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 1st July, 2026
No. 61/2026-Customs (N.T.)
G.S.R. 543(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, 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 "31.08.2026” 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 was last amended vide Notification No.
31/2026-Customs (N.T.) dated the 30th March, 2026, vide number G.S.R. 220(E), dated the 30th
March, 2026.
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.