Notification No. 61/2026-Customs (N.T.), Dated 01-07-2026
The Central Board of Indirect Taxes and Customs (CBIC) has amended the Sea Cargo Manifest and Transshipment Regulations, 2018 to extend the transitional compliance timeline prescribed under the regulations.
The timeline for complying with the specified requirement has been extended from 30-06-2026 to 31-08-2026.
1. Amendment to Sea Cargo Manifest and Transshipment Regulations
CBIC has issued a notification amending the Sea Cargo Manifest and Transshipment Regulations, 2018.
The amendment is limited to the transitional timeline prescribed under the regulations and does not alter the substantive provisions of the framework.
2. Extension of Transitional Compliance Timeline
The transitional compliance timeline has been extended as follows:
- Earlier timeline: 30-06-2026
- Revised timeline: 31-08-2026
This provides stakeholders with additional time to comply with the specified requirement under the regulations.
3. Relief to Stakeholders
The extension is expected to provide relief to shipping lines, custodians, authorised carriers, importers, exporters and other stakeholders involved in sea cargo manifest and transhipment operations.
The additional time will help stakeholders complete necessary system, procedural and compliance-related adjustments.
4. Other Provisions Remain Unchanged
CBIC has clarified that all other provisions of the Sea Cargo Manifest and Transshipment Regulations, 2018 remain unchanged.
Accordingly, stakeholders must continue to comply with the existing regulatory requirements, except for the extended transitional timeline.
5. Objective of the Amendment
The amendment seeks to:
- Extend the transitional compliance period;
- Provide additional time for implementation of the specified requirement;
- Facilitate smoother compliance by trade stakeholders;
- Avoid disruption in sea cargo and transshipment operations; and
- Ensure orderly implementation of the regulatory framework.
6. Key Takeaway
CBIC has amended the Sea Cargo Manifest and Transshipment Regulations, 2018 to extend the transitional compliance timeline from 30-06-2026 to 31-08-2026. All other provisions of the regulations remain unchanged.
