The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 16/2026–Customs March 30, 2026, providing important directions regarding the implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018. The circular has been issued in continuation of earlier notifications and amendments, including the recent extension notified vide Notification No. 31/2026–Customs (N.T.) dated March 30, 2026.
The Board has reviewed the current status of implementation of SCMTR across the country and noted that key message exchanges relating to movement of cargo between gateway ports and foreign ports, for both import and export, have been successfully operationalized nationwide. Additionally, the Stuffing (SF) message system has been made functional across all locations. However, it has been observed that uniformity in filing of SF messages is yet to be achieved, and field formations have been advised to take necessary steps to ensure consistent adoption across all ports and locations.
Further, considering that certain electronic messages under SCMTR are still under development and require comprehensive testing across Inland Container Depots (ICDs), Container Freight Stations (CFSs), Special Economic Zones (SEZs), and gateway ports, the transitional provisions of SCMTR have been extended up to June 30, 2026. During this extended transition period, all stakeholders are required to ensure filing of complete and accurate declarations electronically in the prescribed formats.
To facilitate smooth implementation, the circular directs Chief Commissioners of Customs, in coordination with the Directorate General of Systems, to conduct weekly outreach and sensitization programmes in their respective jurisdictions. These initiatives are aimed at improving stakeholder awareness, enhancing compliance readiness, and ensuring seamless nationwide implementation of SCMTR 2018.
The CBIC has also instructed that the contents of the circular be given wide publicity through appropriate Public Notices and Trade Notices. Any difficulties faced in implementation are to be promptly brought to the notice of the Board for resolution.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003316/ENG/Circulars
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