Sea Cargo Manifest Regulations Amended: New Date
The Central Board of Indirect Taxes and Customs (CBIC) has introduced the Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2026 under the Customs Act, 1962.
The amendment specifically revises the date appearing against Serial No. 6 in the table after FORM-XII of the Sea Cargo Manifest and Transshipment Regulations, 2018.
The revised date is 31 October 2026, providing an updated timeline for the relevant regulatory requirement.
Sea Cargo Manifest Regulations Amended
The amendment has been made under 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.
The regulations are titled:
Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2026
Effective Date
The amended regulations will come into force from the date of their publication in the Official Gazette.
Key Amendment: Date Revised to 31 October 2026
The main change is made in the table appearing after FORM-XII of the 2018 Regulations.
Against Serial No. 6, the date in column (3) has been substituted with:
31 October 2026
This replaces the earlier date specified in the regulations.
What Businesses Should Note
Shipping lines, carriers and other stakeholders covered by the relevant Sea Cargo Manifest and Transshipment requirements should review their compliance processes in light of the revised timeline.
The amendment changes the applicable date but does not otherwise reproduce or alter the broader framework of the 2018 Regulations.
Note:
The principal regulations were notified through Notification No. 38/2018-Customs (N.T.) dated 11 May 2018 and have subsequently been amended, including through Notification No. 61/2026-Customs (N.T.) dated 1 July 2026.
Conclusion
The Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2026 revise the relevant date under the 2018 regulations to 31 October 2026.
Businesses involved in sea cargo manifest and transshipment operations should take note of the revised date and ensure that applicable compliance and operational processes are aligned accordingly.
Notification Reference:
Customs
Notification No.73/2026-Customs (N.T.)
01/09/2026