Now Reading: CBIC extends sea cargo manifest deadline to 31 January 2027
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CBIC extends sea cargo manifest deadline to 31 January 2027
The Story in Brief
The Central Board of Indirect Taxes and Customs (CBIC) has extended the transitional deadline under the Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018 to 31 January 2027. Notification No. 90/2026-Customs (N.T.), dated 1 November 2026, substitutes the earlier date of 31 October 2026, which was set through Notification No. 73/2026-Customs (N.T.) of 1 September 2026. The extension applies to Customs ports covered under Serial No. 6 of the Table after Form-XII, excluding those listed at Serial Nos. 1 to 5.
The amendment, effective from its publication in the Official Gazette on 1 November 2026, was issued under Section 157 of the Customs Act, 1962, read with other applicable sections. The three-month extension aims to provide stakeholders, shipping lines, agents and logistics providers, additional time to align their systems with the SCMTR framework. No other changes to reporting requirements or statutory forms were introduced. The original regulations were notified in May 2018.
Indian Opinion Analysis
The CBIC has extended the SCMTR deadline to 31 January 2027, offering a three-month reprieve for stakeholders at ports not previously listed. This affects shipping lines, agents and logistics providers who need more time to comply with the sea cargo manifest and transshipment framework. The extension, achieved by substituting the date at Serial No. 6 of the Table, does not alter other reporting requirements. Stakeholders must now use the additional period to align their procedures, further extensions beyond January remain unaddressed.
Source: a2ztaxcorp.net
This brief was synthesised by AI from the source linked above. Methodology and corrections.
