The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, has announced a further extension of the transitional timeline under the Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018, providing additional time for the implementation of the prescribed sea cargo reporting framework at the Customs ports covered by the amendment.
The amendment has been notified through Notification No. 90/2026-Customs (N.T.) dated November 01, 2026, introducing the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2026, with effect from the date of publication in the Official Gazette.
SCMTR Transitional Deadline Extended to 31 January 2027
Under the amendment, the CBIC has substituted the date specified against Serial No. 6 in Column (3) of the Table appearing after Form-XII of the Sea Cargo Manifest and Transshipment Regulations, 2018, with 31 January 2027.
The earlier prescribed date of 31 October 2026, notified through Notification No. 73/2026-Customs (N.T.) dated 1 September 2026, has accordingly been extended by three months.
The amended entry relates to the transitional provisions applicable to Customs ports other than those specifically listed against Serial Nos. 1 to 5 of the relevant Table.
Additional Transition Period for Customs Ports
The extension provides additional time for stakeholders operating at the covered Customs ports to align their procedures and systems with the requirements of the SCMTR framework.
The Sea Cargo Manifest and Transshipment Regulations, 2018 govern prescribed cargo manifest reporting and transshipment procedures relating to maritime cargo movements under the Customs Act, 1962.
The revised timeline is expected to facilitate a smoother transition to the prescribed reporting framework and provide operational flexibility to shipping lines, shipping agents, logistics service providers and other concerned stakeholders.
Amendment Issued under Customs Act, 1962
The amendment has been issued in exercise of powers conferred under Section 157 of the Customs Act, 1962, read with Sections 30, 30A, 41, 41A, 53, 54 and 56, Section 98(3) and Section 158(2) of the said Act.
The original Sea Cargo Manifest and Transshipment Regulations, 2018 were notified through Notification No. 38/2018-Customs (N.T.) dated 11 May 2018, vide G.S.R. 448(E).
The regulations were previously amended through Notification No. 73/2026-Customs (N.T.) dated 1 September 2026, which had specified 31 October 2026 as the relevant date.
The latest amendment is confined to substitution of the date against Serial No. 6 of the prescribed Table and does not introduce any other express modification to the reporting requirements or statutory forms.
Effective Date and Notification Details
The Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2026 have come into force upon publication in the Official Gazette on 1 November 2026.
Key Takeaway
The CBIC’s latest amendment extends the applicability of SCMTR transitional provisions from 31 October 2026 to 31 January 2027 for the Customs ports covered under Serial No. 6 of the prescribed Table.
The three-month extension is expected to support procedural readiness, facilitate compliance and enable a smoother transition to the sea cargo manifest and transshipment reporting framework.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010815/ENG/Notifications
