The Directorate General of Systems and Data Management (DG Systems), Central Board of Indirect Taxes and Customs (CBIC), has issued Advisory No. 42/2026 dated October 7, 2026, providing detailed operational guidance for filing the Import Transshipment (ITP) Message by Container Freight Stations (CFSs) for Less than Container Load (LCL) cargo under the Sea Cargo Manifest and Transshipment Regulations (SCMTR).
The advisory introduces a simplified, question-and-answer-based explanation of the electronic filing procedure through the Indian Customs Electronic Gateway (ICEGATE), covering the information required, message structure, filing process, system validation, Customs officer approval and handling of rejected messages.
The clarification is particularly relevant for custodians, Container Freight Stations, importers, Customs Brokers, logistics operators and other stakeholders involved in the movement of imported LCL cargo from gateway ports to Inland Container Depots (ICDs).
Electronic Import Transshipment Message (ITP) Filing for LCL Cargo
Under Advisory No. 42/2026, the Import Transshipment Message, identified by Message Code CFCHI51, is required to be filed electronically by the CFS at the gateway port for LCL cargo proposed to be moved from the CFS to a destination ICD under transshipment.
The filing is undertaken by the concerned custodian using the prescribed ITP message in JSON format through the API functionality available on ICEGATE.
The advisory clarifies that, for Full Container Load (FCL) cargo, an SMTP number is already generated by the Customs system. The ITP procedure specifically addresses the filing requirements for LCL cargo handled through CFS facilities.
For every ITP message submitted, the Indian Customs EDI System (ICES) generates an acknowledgement following Customs officer action, indicating whether the message has been accepted or rejected.
Three-Part ITP Message Structure Prescribed under Advisory No. 42/2026
A significant procedural requirement under the advisory is that the ITP message must contain three interconnected parts, each linked through a common ITP Job Number and ITP Job Date.
The first part, relating to Job and Transport Details, captures the identity of the CFS, transport arrangements and destination particulars. These include the ITP Job Number and Date, CFS Code, ICEGATE ID, mode of transportation, vehicle or train number, new container number, seal number, destination ICD Code, transshipment bond number and agency code of the CFS custodian.
The second part, covering SMTP and Old Container Details, records the details of the original container or containers from which the LCL cargo is being moved. It includes the IGM Rotation Number and Date, Line Number, Subline Number, SMTP Number and Date, and Old Container Number.
The third part comprises the Import Report (IRN) Details, including the IRN Number, ICEGATE ID and Document Code.
The advisory specifically requires that the same ITP Job Number and ITP Job Date must be used across all three parts, ensuring correct linkage of the transshipment information within the Customs system.
Custodians Required to Maintain Complete Cargo and Transport Particulars Before Filing
DG Systems has advised CFS custodians to keep all relevant information readily available before initiating the ITP filing process.
This includes the CFS Code and ICEGATE ID, custodian transshipment bond details, agency code, transport mode, vehicle or train number, destination ICD Code, new container number and seal number.
Custodians must also possess the complete particulars of the original containers, including IGM Rotation Number, IGM Date, Line and Subline Numbers, SMTP Number and Date, together with the corresponding Import Report details.
The availability and accuracy of these particulars are necessary to minimise system validation errors and prevent rejection of the ITP message.
ITP Messages to Be Filed Electronically through ICEGATE API
The advisory prescribes a seven-step process for electronic submission and approval of Import Transshipment Messages.
Initially, the CFS custodian must collect the required identification, transport, bond, container, SMTP and Import Report particulars.
Thereafter, the ITP message must be prepared in the prescribed three-part structure, ensuring that the same ITP Job Number and Date are reflected in all parts.
All mandatory data fields must be completed, with dates entered in the prescribed DDMMYYYY format.
The prepared ITP message is then transmitted to ICEGATE using the API mode, through the applicable VAN service provider arrangement.
ICEGATE forwards the message to ICES, where system-level validation is undertaken before the matter is placed before the concerned Customs officer for approval or rejection.
Customs Officer Approval and Positive Acknowledgement Mandatory Before Cargo Movement
One of the most important operational clarifications concerns the requirement for Customs officer approval of the electronically filed ITP message.
After ICES validates the submitted particulars, the message is placed before the concerned Customs officer for review.
Based on the officer’s action, the system generates either a Positive Acknowledgement (ACK) or a Negative Acknowledgement (NACK).
A positive acknowledgement confirms that the ITP message has been approved and accepted, enabling the concerned custodian to proceed with the transshipment of LCL cargo to the destination ICD.
A negative acknowledgement indicates that the message contains incorrect or missing particulars or has otherwise failed the prescribed checks.
In such cases, the custodian must examine the error details, rectify the relevant information and re-submit the ITP message through ICEGATE.
The advisory therefore makes successful electronic validation and Customs officer approval essential steps before proceeding with the transshipment movement under the prescribed ITP process.
Mandatory Field Specifications and Validation Requirements
Advisory No. 42/2026 prescribes specific data-format and field-length requirements for ITP filing.
The ITP Job Number must be numeric and must not exceed seven digits, while all dates must follow the DDMMYYYY format.
The CFS Code is restricted to ten characters, and the ICEGATE ID to twenty-five characters.
The mode of transport must be indicated through a single-character code, namely ‘R’ for Road and ‘T’ for Train.
The Vehicle or Train Number may contain up to twenty characters, while the New Container Number and Seal Number are restricted to fifteen characters each.
The Destination ICD Code must not exceed six characters, the Bond Number twenty characters and the Agency Code fifteen characters.
For original cargo records, the IGM Rotation Number, Line Number and Subline Number are restricted to seven, four and four numeric digits respectively.
The SMTP Number must not exceed seven digits, the Old Container Number fifteen characters, the IRN Number sixteen characters and the Document Code six characters.
The advisory states that all prescribed fields are mandatory and must comply with the specified validation requirements.
Import Manifest and SMTP Details Must Match Existing Customs Records
The advisory draws particular attention to the accuracy of original container details.
The IGM Rotation Number, IGM Date, Line Number, Subline Number, SMTP Number and SMTP Date entered in the ITP message must correspond with the relevant IGM and SMTP records available in the Customs system.
Similarly, the custodian must ensure that the appropriate transshipment bond number and agency code are entered in the Job and Transport Details section.
Incorrect identification particulars, mismatched import manifest records, invalid transport codes and non-compliance with prescribed field lengths may result in rejection of the message.
DG Systems has consequently advised trade stakeholders to carry out appropriate validation before submitting ITP messages.
Rejected ITP Messages Must Be Corrected and Re-filed
Under the procedure prescribed in Advisory No. 42/2026, an ITP message that receives a negative acknowledgement must be corrected and re-filed.
The custodian is required to review the error reason communicated through the system, identify the incorrect or missing particulars and submit a corrected message through ICEGATE.
The advisory also refers stakeholders to the error-code information available on the ICEGATE website for assistance in resolving validation issues.
Regular monitoring of acknowledgement status is therefore necessary to avoid delays in transshipment operations.
Advisory Includes Step-by-Step Process Flowchart for Trade Stakeholders
To facilitate implementation, DG Systems has attached an explanatory flowchart outlining the complete ITP filing process.
The flowchart begins with LCL cargo available at the CFS for transshipment and proceeds through collection of CFS and transport details, verification of original container particulars, preparation of the three-part ITP message and electronic submission through ICEGATE.
It further illustrates ICES validation, Customs officer review and the subsequent acknowledgement mechanism.
Where a positive acknowledgement is received, the cargo may proceed for transshipment to the destination ICD. Where a negative acknowledgement is generated, the message must be corrected and re-filed.
The process flowchart is intended to assist trade stakeholders in understanding the operational requirements without the need for extensive technical knowledge.
Important Implications for CFS Operators, Customs Brokers and Logistics Stakeholders
The advisory has significant operational implications for Container Freight Stations and other stakeholders handling imported LCL consignments.
CFS custodians should ensure that their electronic filing systems are capable of generating the prescribed JSON-format ITP messages through the ICEGATE API mechanism.
They should also maintain accurate bond and agency particulars, verify the linkage between original containers and transshipment cargo, and ensure that all records are consistent with the IGM, SMTP and IRN information.
Customs Brokers and logistics service providers should coordinate closely with custodians to ensure that all necessary documentation and transport particulars are available before filing.
The prescribed validation and acknowledgement process is expected to support improved accuracy, traceability and electronic monitoring of cargo movements between gateway-port CFS facilities and destination ICDs.
CBIC Emphasises Accurate Electronic Filing and Compliance with SCMTR Procedures
Advisory No. 42/2026 reflects CBIC’s continuing focus on digitalisation of Customs procedures and standardisation of electronic cargo movement reporting.
By prescribing a uniform filing structure, clearly identifying the information required and providing a defined Customs approval mechanism, the advisory seeks to facilitate efficient administration of import transshipment procedures.
The Directorate General of Systems and Data Management has advised trade stakeholders to ensure accurate and complete filing of ITP messages and to promptly rectify rejected filings.
The key compliance requirement is that the gateway-port CFS must submit the prescribed three-part ITP message through ICEGATE, ensure successful ICES validation and obtain a positive acknowledgement following Customs officer approval before proceeding with the transshipment of LCL cargo to the destination ICD.
The Advisory can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/Advisory-42-2026-–-FAQs-on-Filing-of-Import-Transhipment-Message-by-CFS-for-LCL-Cargo.pdf
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