The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, has announced a phased implementation plan for the Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018, aimed at ensuring a smooth transition to the new sea cargo reporting framework without disrupting cargo clearance and international trade operations.
The detailed implementation guidelines have been issued through Circular No. 47/2026-Customs dated November 01, 2026, in continuation of Notification No. 38/2018-Customs (N.T.) dated 11 May 2018 and Notification No. 90/2026-Customs (N.T.) dated 1 November 2026.
The Board has decided to discontinue the existing export-side messages in a phased manner and transition to SCMTR-compliant CIM messages, with the overall transition period extending up to 31 January 2027.
Phased Discontinuation of Existing Export Messages under SCMTR
The CBIC has observed that all import and export leg messages have already been deployed by the Directorate General of Systems under the SCMTR framework. However, filing of export-side messages continues to remain limited to certain ports.
The Board further noted that several stakeholders, including custodians, terminal operators and trans-shippers, have not yet fully transitioned to SCMTR-based filing due to their dependence on third-party software, system integration requirements and operational readiness.
Considering these practical difficulties, the CBIC has introduced a zone-wise phased implementation schedule to facilitate the discontinuation of erstwhile export messages and adoption of CIM messages under SCMTR, 2018.
Zone-Wise Implementation Schedule from 16 November 2026
As specified in Annexure A to Circular No. 47/2026-Customs, the proposed schedule for discontinuation of existing export messages and mandatory adoption of CIM messages is as follows:
- 16 November 2026: Thiruvananthapuram Zone.
- 23 November 2026: Bengaluru Zone.
- 27 November 2026: Visakhapatnam and Hyderabad Zones.
- 1 December 2026: Bhubaneswar Zone.
- 7 December 2026: Trichy Preventive and Chennai Zones.
- 14 December 2026: Kolkata, Guwahati, Patna and Bhopal Zones.
- 6 January 2027: Delhi, Delhi Preventive, Meerut, Ahmedabad, Mumbai Zone-I, Mumbai Zone-II, Nagpur and Pune.
The phased transition is intended to facilitate implementation of the SCMTR reporting framework across the identified Customs zones while minimising disruption to cargo clearance and trade operations.
No Penal Action During SCMTR Implementation Phase
In a significant relief to the trade and logistics sector, the CBIC has expressly directed that no penal action should be taken during the implementation phase.
The instruction recognises the practical difficulties being faced by stakeholders in migrating to SCMTR-compliant systems, particularly those dependent on third-party software and integration of new message formats.
The measure is expected to provide additional operational flexibility to shipping companies, custodians, terminal operators, trans-shippers and other stakeholders during the transition period.
Mandatory Adoption of SCMTR-Compliant Software and Message Formats
The CBIC has directed that all concerned stakeholders must adopt SCMTR-compliant software and prescribed message formats during the transition period.
The Board has also instructed Customs field formations to issue suitable Public Notices and undertake outreach programmes in coordination with stakeholders to familiarise the trade with the provisions and operational requirements of SCMTR, 2018.
Further, system-related implementation difficulties are to be resolved in coordination with the Directorate General of Systems, while policy-related issues must be brought to the notice of the Board.
Transition Period Extended till 31 January 2027
The circular is aligned with Notification No. 90/2026-Customs (N.T.) dated 1 November 2026, through which the CBIC amended the Sea Cargo Manifest and Transshipment Regulations, 2018, by substituting the prescribed date against Serial No. 6 in the Table after Form-XII with 31 January 2027.
The extended transition period provides additional time for stakeholders to complete software integration, familiarise themselves with prescribed reporting requirements and achieve operational readiness.
The CBIC has emphasised that the transition should be completed without disrupting cargo clearance and trade operations.
Focus on Ease of Doing Business and Digital Customs Compliance
The phased implementation plan reflects the Board’s approach towards strengthening electronic cargo reporting systems while recognising the practical challenges associated with migration to the SCMTR framework.
The transition to SCMTR-compliant messages is expected to facilitate standardisation of sea cargo reporting, improve coordination among stakeholders and support the digitalisation of Customs procedures.
The directions for stakeholder outreach, coordination with DG Systems and non-imposition of penal action during implementation are intended to facilitate a smoother adoption of the revised reporting framework.
Circular Details and Effective Implementation
The instructions have been issued through CBIC Circular No. 47/2026-Customs dated 1 November 2026, under F. No. 450/58/2015-Cus.IV(Pt.I), by the Customs Policy Wing, Department of Revenue, Ministry of Finance.
The circular has been signed by Shri Indrajit Panda, Under Secretary (Cus IV), Customs Policy Wing.
The proposed zone-wise transition begins on 16 November 2026, with phased discontinuation of erstwhile export messages and transition to SCMTR-compliant CIM messages, within the overall implementation period ending 31 January 2027.
Key Takeaway
The CBIC has announced a phased roll-out of SCMTR export reporting requirements across Customs zones, beginning 16 November 2026, with the transition period continuing till 31 January 2027.
Importantly, the Board has instructed that no penal action should be taken during the implementation phase, while directing stakeholders to adopt SCMTR-compliant software and message formats.
The measures are intended to facilitate smooth implementation, minimise trade disruptions and promote ease of doing business in India’s maritime trade and Customs compliance ecosystem.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003359/ENG/Circulars
