βIndirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisoryβ
Dated: 31.03.2026
Implementation of Sea Cargo Manifest and Transhipment Regulations (SCMTR)
The Ministry of Finance, through the Central Board of Indirect Taxes & Customs (CBIC), has announced the extension of transitional provisions for the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018, until June 30, 2026. β This extension, formalized via Notification No. β 31/2026-Customs (N.T.) β dated March 30, 2026, aims to ensure the smooth implementation of SCMTR across various stakeholders, including Inland Container Depots (ICDs), Container Freight Stations (CFSs), Special Economic Zones (SEZs), and gateway ports. β
Key Highlights of the Notification:
- Extension of Transitional Provisions:
- The transitional provisions for SCMTR have been extended until June 30, 2026. β
- This extension provides additional time for comprehensive testing and development of SCMTR messages across various cargo handling facilities and ports. β
- Mandatory Electronic Filing:
- During the extended period, all stakeholders are required to file complete and accurate declarations electronically in the prescribed format. β
- This step is crucial for ensuring uniformity and compliance with SCMTR requirements. β
- Progress in SCMTR Implementation:
- The Board has noted significant progress in implementing SCMTR messages related to cargo movement between gateway ports and foreign ports for both arrivals and departures. β
- The Stuffing (SF) messages have been operationalized at all sites, but uniformity in filing these messages remains a challenge. β Field formations have been instructed to take necessary measures to ensure consistent adoption of SF messages across all locations. β
- Stakeholder Outreach Programs:
- The Chief Commissioners of Customs, in collaboration with the Directorate General of Systems, have been directed to conduct weekly outreach programs in their respective zones. β
- These programs aim to sensitize stakeholders about SCMTR and address any concerns, ensuring a seamless transition to the new regulations. β
- Publicity and Feedback Mechanism:
- The circular emphasizes the need for wide publicity through suitable Public Notices and Trade Notices. β
- Stakeholders facing difficulties in implementing the circular are encouraged to bring their concerns to the notice of the Board for resolution. β
Importance of SCMTR 2018 β
The Sea Cargo Manifest and Transhipment Regulations (SCMTR), introduced in 2018, are a significant step toward streamlining cargo movement and enhancing transparency in customs processes. β These regulations mandate the electronic filing of cargo manifests, ensuring better tracking and management of goods during transshipment. By extending the transitional provisions, the government aims to address existing challenges and achieve uniformity in implementation across all locations. β
Call to Action for Stakeholders β
All stakeholders, including customs officials, shipping lines, freight forwarders, and port operators, are urged to actively participate in the outreach programs and comply with the electronic filing requirements. β This collaborative effort will play a pivotal role in achieving the objectives of SCMTR and improving the efficiency of India’s cargo handling and transshipment processes.
Conclusion
The extension of SCMTR transitional provisions until June 2026 reflects the government’s commitment to ensuring a smooth and effective implementation of these regulations. β With continued efforts from all stakeholders and support from customs authorities, SCMTR is poised to bring significant improvements to India’s cargo management and transshipment ecosystem.
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Source: CBIC, Ministry of Finance, Govt. of India
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