CBIC Extends Compliance Timeline under Sea Cargo Manifest Regulations to March 2026

The regulatory landscape regarding maritime logistics and customs compliance in India has witnessed a significant update. The Central Board of Indirect Taxes and Customs (CBIC), operating under the Ministry of Finance, has promulgated a new notification that extends specific compliance timelines. This change directly impacts the Sea Cargo Manifest and Transshipment Regulations, 2018.

By way of Notification No. 79/2025–Customs (N.T.), dated December 31, 2025, the Board has introduced the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025. This amendment provides a crucial extension for stakeholders and assessees involved in maritime trade, pushing the deadline for certain compliances to 31.03.2026.

The amendment has been issued by the Central Government in the exercise of powers conferred by the Customs Act, 1962. Specifically, the notification invokes Section 157, read in conjunction with the following sections of the Customs Act, 1962:

  • Section 30 (Delivery of import manifest or import report)
  • Section 30A (Passenger and crew arrival manifest and passenger name record information)
  • Section 41 (Delivery of export manifest or export report)
  • Section 41A (Passenger and crew departure manifest and passenger name record information)
  • Section 53 (Transit of certain goods without payment of duty)
  • Section 54 (Transhipment of certain goods without payment of duty)
  • Section 56 (Transport of certain classes of goods subject to certain conditions)
  • Section 98, sub-section (3) (Duty on wreckage and cargo of a ship lost/wrecked)
  • Section 158, sub-section (2) (Power to make rules and regulations)