The Central Board of Indirect Taxes and Customs (CBIC) through Notification No. 40/2025-
Customs (N.T.), issued on 31st May 2025, announced an extension of the deadline for
submitting sensitive item declarations under the Sea Cargo Manifest and Transshipment
Regulations, 2018.
The revised deadline is now set for 30th September 2025. It specifically modifies the timeline mentioned under Serial No. 6, Column (3) in the table following Form XII of the 2018 regulations.
The amendment introduced via the notification may be formally named as: “Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2025.” This title is explicitly mentioned in the notification itself under Clause 1.
This move comes as part of CBIC’s ongoing efforts to ease compliance for stakeholders involved in sea cargo operations, particularly in the transshipment of sensitive goods. The extension is expected to provide additional time for shipping lines, port operators, and customs brokers to align their systems and procedures with the regulatory requirements.
What is Form XII?
Form XII is the Declaration for Transshipment of Cargo, a statutory form used by carriers or agents to provide customs with key details of cargo being transferred from one port to another within India. It typically includes:
Information on the cargo’s origin and destination
Vessel and voyage details
Container numbers and seal integrity
Declaration of sensitive or controlled items. This form ensures transparency, regulatory compliance, and the secure movement of goods through Indian ports.
The Sea Cargo Manifest and Transshipment Regulations, originally notified in May 2018, govern the filing of arrival and departure manifests and the movement of cargo between Indian ports. The regulations have been amended periodically to address industry feedback and streamline customs procedures.
