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[TO BE PUBLIS}IED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SIjB.SECTION (D]
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRTCT TAXES AND CUSTOMS)
Notification
INo. 3l/2026Customs (N.T.)]
New Delhi, dated the 3Oth March, 2026.
G.S.R. .... (E).- ln 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 [ndirect Taxes and Customs hereby makes the
following amendments in the Sea Cargo Manifest and Transshipment Regulations, 2018, namely:-
l. Short title and commencemcnt. -
(l
) These regulations may be called the Sea Cargo Manifest and
Transshipment (First Amendment) Regulations, 2026.
(2) They shall come furto force on the date oftheir publication in the Official Gazette.
2. In the Sea Cargo lVlanifest and Transshipment Regulations, 2018.-
( I ) In the TABLE after FORM-XII:
i. against Sr. No. 6, in column (3), lor the entry, the entry "30,06.2026" shall be substituted.
F. No. 450/58/2015- Cus.-IV
(Indrajit Panda)
Under Secretary Govemment of India.
Note: The principal regulations were published in the Gazette oflndia, Extraordinary, Part II, Section
3 Sub-section (i) vrZe Notification No. 38/201S-Customs (N.T.) dated l lth May, 2018 vide number
G.S.R. zl48(E), dated the l lth May, 2018 and were last amended y e Notification No. 7912025-
Customs (N.T.) dated the 31st December, 2025, vde number G.S.R. 941(E), dated the 3lst December,
2025.
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