The Central Board of Indirect Taxes & Customs (CBIC) has issued Circular No. 30/2025-Customs, dated 31st December, 2025, regarding the implementation status of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 and the extension of transitional provisions.
The SCMTR, 2018 were originally notified vide Notification No. 38/2018-Customs (N.T.) dated 11th May, 2018 and have now been further extended vide Notification No. 79/2025-Customs (N.T.) dated 31st December, 2025.
CBIC has reviewed the pan-India implementation of SCMTR and noted that Import and Export Manifest messages have been successfully operationalised across all ports. Further, Stuffing messages have been made live for all locations with effect from 25th September, 2025.
In order to further strengthen system integration and trade facilitation, the Directorate General of Systems will onboard SEZ units through API integration by amending the SCMTR module by 31st March, 2026. Additionally, the remaining inland transhipment messages under SCMTR will be developed, tested, and operationalised within the extended timeline.
As a facilitation measure, the transitional provisions under SCMTR have been extended up to 31st March, 2026. During this period, all stakeholders are required to ensure accurate electronic filing of declarations in the prescribed formats.
To ensure smooth implementation, Chief Commissioners of Customs, in coordination with the Directorate General of Systems, have been advised to conduct weekly outreach and sensitisation programmes in their respective zones for trade and other stakeholders.
CBIC has also directed that the Circular be given wide publicity through suitable Trade Notices or Public Notices. Any difficulties faced in implementation may be brought to the notice of the Board.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003300/ENG/Circulars
