The Central Board of Indirect Taxes and Customs (CBIC) has extended the transitional phase for the implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 until March 31, 2026, providing additional time to trade stakeholders to fully comply with the electronic filing requirements.
The Sea Cargo Manifest and Transhipment Regulations, 2018, were introduced to replace legacy manual processes with an integrated digital framework for advance cargo information, enabling improved risk management, trade facilitation, and alignment with global best practices.
The repeated extensions underscore the complexity of pan-India system integration while reflecting CBIC’s facilitative approach towards trade readiness.
The extension has been notified vide Notification No. 79/2025-Customs (N.T.), and formalised through Circular No. 30/2025-Customs, issued by the Department of Revenue on December 31, 2025.
Pan-India Rollout of Key SCMTR Messages Completed
According to the circular, CBIC has reviewed the nationwide implementation of SCMTR and noted that Import General Manifest (IGM) and Export General Manifest (EGM) messages have been successfully operationalised across all ports in India.
Further strengthening the digital cargo ecosystem, stuffing-related messages were made live at all locations with effect from September 25, 2025, marking a significant milestone in real-time cargo tracking and risk assessment.
SEZ Units to Be Integrated by March 2026
The circular also outlines future system upgrades. The Directorate General of Systems has been tasked with onboarding Special Economic Zone (SEZ) units through API-based integration. This enhancement is expected to be completed by March 31, 2026, following suitable amendments to the SCMTR module.
In addition, the DG Systems will develop, test, and operationalise the remaining inland transhipment-related messages within the extended implementation timeline.
Mandatory Electronic Declarations During Transition Period
CBIC has clarified that while the transitional provisions have been extended, all stakeholders are required to file correct and complete declarations electronically in the prescribed SCMTR format during this period. The extension is intended to facilitate compliance, not dilute reporting obligations.
The Board has emphasised that accurate electronic filing remains critical for ensuring transparency, cargo security, and seamless movement of goods.
Weekly Outreach Programs Directed for Smooth Implementation
To ensure effective adoption of SCMTR, the circular directs Chief Commissioners of Customs, in coordination with the Directorate General of Systems, to conduct weekly outreach and sensitisation programs in their respective zones.
These sessions are aimed at educating shipping lines, customs brokers, terminal operators, custodians, and other stakeholders on procedural and technical aspects of SCMTR compliance.
Trade Notices to Ensure Wider Awareness
CBIC has instructed field formations to give wide publicity to the circular by issuing appropriate Trade Notices or Public Notices, ensuring that the trade community is adequately informed of the extended timelines and compliance requirements.
Any operational difficulties or implementation challenges are to be promptly reported to the Board for resolution.
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