The Central Board of Indirect Taxes and Customs (CBIC) on September 01, 2026, issued circular on Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018.
CBIC has announced the phased operationalisation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 across ports from September 01, 2026, pursuant to Customs Notification No. 73/2026-Customs (N.T.). The electronic messages under the SCMTR framework have been developed, tested and made operational, but stakeholder filing remains low.
All stakeholders are expected to file the required electronic messages through the Customs Automated System as per the phased schedule specified in Annexure A. SEZ units may use the transition period to complete onboarding under the SCMTR framework.
Field formations have been directed to conduct outreach and issue Public Notices to facilitate implementation and resolve system/policy-related issues with the concerned authorities. No penal action shall be taken during the implementation phase.
[Circular No. 38/2026-Customs]
