CBIC Extends Manifest Filing Deadline Under SCMTR

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Dated: 02.06.2025

CBIC Extends Manifest Filing Deadline Under SCMTR

The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued Notification No. 40/2025-Customs (N.T.) dated 31st May 2025, amending the Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018. This third amendment regulation extends the timeline for mandatory compliance with revised formats and procedural requirements.

The revised compliance date is now 30th September 2025, providing additional time to stakeholders including shipping lines, freight forwarders, and transshipment operators to adjust to the upgraded regulatory framework.

Key Highlights of the Notification

Notification No.: 40/2025-Customs (N.T.)
Date of Issue: 31st May 2025
Legal Basis: Issued under powers conferred by Section 157 read with Sections 30, 30A, 41, 41A, 53, 54, 56, and relevant sub-sections of the Customs Act, 1962.
Amendment:
In the TABLE after FORM-XII, against Sr. No. 6, the compliance date has been amended from the previous deadline to 30.09.2025.

What is SCMTR?

The Sea Cargo Manifest and Transshipment Regulations, 2018 were introduced to streamline:

Advance filing of Import General Manifest (IGM) and Export General Manifest (EGM),
Data standardization,
Real-time cargo visibility and port-wise transshipment protocols,
Integration with ICEGATE and other customs automated systems.

Impact of Deadline Extension

For Shipping Lines and Agents:

Extra time granted to comply with new electronic manifest filing standards.
Opportunity to upgrade systems for data integration and real-time filings.

For Ports and Custodians:

Enables improved readiness for handling automated transshipment approvals.
Eases pressure on IT and cargo tracking systems ahead of full implementation.

For Freight Forwarders and Logistics Firms:

Ensures smoother transition with customs for containerized cargo movement.
Helps avoid penalty for non-compliance prior to 30 September 2025.

Conclusion

The CBIC’s decision to extend the SCMTR compliance deadline via Notification No. 40/2025-Customs (N.T.) provides welcome relief to maritime trade stakeholders. This move balances the government’s drive for digital cargo transparency with the industry’s demand for realistic implementation timelines.

Stakeholders are advised to use this extension to:

Complete system upgrades,
Train operations teams,
Align workflows with the digital manifest requirements under SCMTR.

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Source: CBIC, Ministry of Finance, Govt. of India

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