Sea Cargo Manifest and Transshipment Timeline Pushed to 31.10.2026 by CBIC

Overview of the Latest SCMTR Amendment

The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 73/2026-Customs (N.T.) dated 1st September, 2026, introducing the Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2026. This notification makes a focused change to the Sea Cargo Manifest and Transshipment Regulations, 2018 by revising a date appearing in the TABLE after FORM-XII to “31.10.2026”.

The amendment is brought in exercise of powers under 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. These provisions collectively form the statutory foundation for the regime governing sea cargo manifests and transshipment procedures.

The amendment takes effect from the date it is published in the Official Gazette and does not prescribe any additional conditions, exemptions, or monetary thresholds. Its entire operative impact is to extend the specified date in the regulatory table to 31 October 2026.

Statutory Provisions Invoked

The CBIC has relied on its rule-making powers under the following provisions of the Customs Act, 1962 (52 of 1962):

  • Section 157 – General rule-making power for carrying out the purposes of the Act.
  • Section 30 and Section 30A – Provisions dealing with delivery of import manifest or import report and related electronic filing requirements.
  • Section 41 and Section 41A – Requirements for export manifests and associated filing obligations.
  • Section 53 and Section 54 – Provisions relating to transshipment of goods without payment of duty, including conditions for such movements.
  • Section 56 – Relating to transit or transshipment of certain goods.
  • Section 98(3) – Special provisions in relation to miscellaneous regulatory aspects where sub-section (3) is relevant for delegated legislation.
  • Section 158(2) – Clarifies the scope of rules and regulations under the Act.

By invoking these sections, the Board has ensured that the amended date within the Sea Cargo Manifest and Transshipment Regulations, 2018 remains anchored in the same legislative framework governing arrival and departure manifests and transshipment operations by sea.

Evolution of the SCMTR Date Extensions in 2026

Original SCMTR Framework

The Sea Cargo Manifest and Transshipment Regulations, 2018 were initially issued through Notification No. 38/2018-Customs (N.T.) dated 11th May, 2018, bearing G.S.R. 448(E). These regulations:

  • Replaced the previously existing manifest and transportation regulations as specified in the original notification; and
  • Established a comprehensive regulatory system for:
    • Filing of arrival manifests,
    • Filing of departure manifests, and
    • Governing the transshipment of goods by sea.

The 2018 regulations laid down formats, timelines, and procedural requirements for carriers, shipping lines, and other stakeholders involved in sea-borne cargo movements.

Amendments During 2026 Prior to the Third Amendment

During 2026, the date in the TABLE after FORM-XII has been subject to multiple extensions, each effected through separate notifications:

  1. Notification No. 31/2026-Customs (N.T.) dated 30th March, 2026

    • This notification altered the relevant date in the TABLE after FORM-XII to “30.06.2026”.

  2. Notification No. 61/2026-Customs (N.T.) dated 1st July, 2026, bearing `G.S.R.