The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Circular No. 38/2026-Customs dated September 01, 2026 for implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018 in a phased manner across Indian ports. The Circular has been issued under File No. 450/58/2015-Cus.IV(Pt.I).
The SCMTR, 2018 were originally notified vide Notification No. 38/2018-Customs (N.T.) dated 11 May 2018. The latest Circular also refers to Notification No. 73/2026-Customs (N.T.) dated 1 September 2026, through which the Sea Cargo Manifest and Transhipment Regulations were further amended.
CBIC has stated that the development and testing of electronic messages under the SCMTR framework have been completed and the messages have been made operational for trade. The Board has, however, observed that filing of SCMTR messages by stakeholders continues to remain low, necessitating a structured and phased implementation across ports.
Accordingly, SCMTR, 2018 has been made operational with effect from 1 September 2026 across ports in a phased manner, as per the schedule prescribed in Annexure-A to the Circular. Stakeholders are expected to file their respective electronic messages in the Customs Automated System to facilitate smooth implementation of the regulations and clearance of cargo.
Under the phase-wise implementation schedule, Goa and Bombay ports have been brought under the SCMTR messaging framework from 1 September 2026. This will be followed by Mangalore, Vizag and Kakinada from 7 September 2026, and Tuticorin, Gangavaram and Cuddalore from 11 September 2026.
The next phase will cover Cochin, Paradeep, Ennore and Kattupalli from 21 September 2026. A larger group of ports — including Kandla, Kolkata, Hazira, Dahej, Pipavav, Karanja, Haldia, Sikka Port, Dhamra Port, Vadinar Port, Magdalla and Jaigad — will come under the implementation schedule from 28 September 2026.
Further, Bhavnagar, Okha Port, Karwar Port, Dabhol Port, Redi Port and Mundra are scheduled for implementation from 5 October 2026, while Chennai will come under the framework from 9 October 2026. Nhava Sheva and all remaining ports are scheduled to implement SCMTR messages from 15 October 2026, completing the prescribed phased roll-out.
CBIC has also provided a transition period for Special Economic Zone (SEZ) units to enable their onboarding into the SCMTR framework. Field formations have been advised to issue suitable Public Notices and undertake outreach measures in coordination with stakeholders so that the trade is adequately familiarised with the provisions and requirements of SCMTR, 2018.
For smooth implementation, system-related issues are to be resolved by field formations in coordination with the Directorate General of Systems, while policy-related matters are to be brought to the notice of the Board. Significantly, CBIC has directed that no penal action should be taken during the implementation phase, providing stakeholders time to transition to the new electronic reporting framework.
The Board has further stated that any difficulties encountered in implementation of the SCMTR framework may be brought to its notice. The Circular has been issued by the Customs Policy Wing of CBIC to facilitate coordinated and smooth implementation of the sea cargo manifest and transshipment reporting framework across ports.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003340/ENG/Circulars
