Sea cargo manifest compliance requires electronic advance declarations, stakeholder registration, cargo identification, and phased filing for transhipment movements. The Sea Cargo Manifest and Transhipment Regulations, 2018 create an ICEGATE-based framework for advance electronic declarations for sea cargo and inland transhipment. Authorised carriers, sea agents, notified carriers and transhippers must register and file prescribed arrival, departure, cargo summary and inland manifests. Arrival and departure filings replace earlier import and export vessel manifests, while Cargo Identification Numbers permit cargo information to be reused across subsequent declarations. A single Authorised Transhipper is responsible for inland Customs cargo movement and must file manifests for each conveyance stage. Mandatory compliance was introduced through phased filing schedules, with penalties for non-adherence.