The Central Board of Indirect Taxes and Customs (CBIC) has notified amendments to the Sea Cargo Manifest and Transshipment Regulations, 2018 through Notification No. 61/2025-Customs (N.T.). The changes, published in the Gazette of India, extend the compliance timeline under the regulations to December 31, 2025.
The amendment, called the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2025, substitutes the earlier deadline with the new date, giving stakeholders more time to align with reporting and operational requirements.
The Sea Cargo Manifest and Transshipment Regulations, first introduced in May 2018, govern the filing of manifests, declarations, and procedures for the movement and transshipment of sea cargo. Over the years, these regulations have been amended multiple times to address industry concerns and operational challenges.
The latest extension is expected to provide relief to shipping lines, freight forwarders, and custodians who were facing compliance pressures due to the earlier deadline. Industry experts believe that the additional time will help entities adapt to system upgrades, ensure smoother cargo handling, and avoid penalties.
This notification marks the fourth amendment to the regulations in 2025. The previous update was issued on May 31, 2025, through Notification No. 40/2025-Customs (N.T.).
With international trade volumes rising and customs digitisation initiatives expanding, CBIC's move aims to balance regulatory enforcement with operational readiness.
Official copy of the notification is as follows
CAclubindia
