Notification/Circular No.: 61/2026-Customs (N.T.) [G.S.R. 543(E)] dated July 1, 2026
Applicable Act/Rule: Customs Act, 1962 (52 of 1962); Sea Cargo Manifest and Transshipment Regulations, 2018
Effective Date: July 1, 2026
In exercise of 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, the Central Board of Indirect Taxes and Customs makes the Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2026, further amending the Sea Cargo Manifest and Transshipment Regulations, 2018. The amendment regulations come into force on the date of publication in the Official Gazette.
In the Sea Cargo Manifest and Transshipment Regulations, 2018, in the Table after FORM-XII, against serial number 6, in column (3), the entry is substituted with the entry “31.08.2026” (replacing the previously specified date).
The principal regulations were published vide Notification No. 38/2018-Customs (N.T.) dated 11th May, 2018 [G.S.R. 448(E)], and were last amended vide Notification No. 31/2026-Customs (N.T.) dated 30th March, 2026 [G.S.R. 220(E)]. This amendment applies to stakeholders governed by the Sea Cargo Manifest and Transshipment Regulations, 2018, including entities subject to the timeline specified at serial number 6 of the Table following FORM-XII.
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