Sea Cargo Manifest and Transshipment (Third Amendment) Regulations,2026

Sep 02, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Central Board of Indirect Taxes and Customs (CBIC), on September 1, 2026, issued an amendment to the Sea Cargo Manifest and Transshipment Regulations, 2018, under the Customs Act, 1962.

The notification amends the table following Form-XII in the Regulations. Against Serial No. 6, the existing entry has been replaced with “31.10.2026”, thereby revising the relevant date specified under the Regulations.

The amendment comes into force from the date of its publication in the Official Gazette. The notification cites Circular No. 450/58/2015-Cus.-IV (Pt.I) as the relevant reference.

[Notification No. 73/2026-Customs (N.T.)]

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