CBIC issued a circular for Pan-India implementation of Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018

Jul 02, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Central Board of Indirect Taxes and Customs (CBIC), on July 01, 2026, has announced the nationwide implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018.

The following has been stated:

All SCMTR electronic message developments, except Import Transhipment (ITP) messages, have become operational across India from July 01, 2026. The phased implementation now covers sea cargo arrivals, departures, import transhipment, and export transhipment processes, enabling standardized electronic filing across all customs locations.

To facilitate a smooth transition, the Board has extended the transitional provisions under SCMTR, 2018 up to August 31, 2026, through Notification No. 61/2026-Customs (N.T.). During this period, stakeholders—including shipping lines, shipping agents, authorised carriers, terminal operators, and custodians—are expected to adopt electronic filing under SCMTR. Additionally, no penal action will be initiated for technical or procedural difficulties encountered in online filing up to August 31, 2026. Field formations have been directed to provide implementation support, resolve system-related issues in coordination with DG Systems, and conduct regular stakeholder outreach sessions to ensure seamless adoption.

Please refer to the document attached below for more details.

[Circular No. 29/2026-Customs]


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