Implementation Dates for New Manifest Regulation Extended by
Another Two Months to 31 August 2026 from 1 July 2026 in Most Customs Ports
·
The Central Board of Indirect Taxes and
Customs (CBIC) has extended the transitional provisions under the Sea Cargo Manifest and
Transhipment Regulations (SCMTR), 2018 till 31 August 2026.
·
The
extension has been notified through Notification
No. 61/2026-Customs (N.T.) dated 1 July 2026.
·
The
original deadline for complete rollout of SCMTR, 2018 was 30 June 2026, as
prescribed under Notification
No. 31/2026-Customs (N.T.).
·
The Directorate General of Systems (DG
Systems) implemented the SCMTR electronic message framework in
four phases:
o Sea messages for gateway port arrivals.
o Gateway port to foreign port departures.
o Import transhipment between gateway ports
and Inland Customs locations.
o Export transhipment between Inland Customs
locations and gateway ports.
·
Sea
cargo arrival and departure messages
have already been successfully implemented across India.
·
For Export Transhipment, all
prescribed electronic messages, including the remaining DP, DT, AR and AT
messages, became operational nationwide on 30 June 2026.
·
Consequently,
all SCMTR electronic
messages except Import Transhipment (ITP) messages are fully
operational from 1 July
2026.
·
DG
Systems has issued the necessary advisories to support nationwide
implementation of the SCMTR framework.
·
During
the extended transition period, stakeholders are encouraged to file all prescribed electronic messages
(except ITP) under SCMTR from 1 July 2026.
·
The
extension applies to key stakeholders, including:
o Authorised Sea Carriers (Shipping Lines).
o Authorised Sea Agents.
o Authorised Carriers (Transhippers and
other notified carriers).
o Terminal Operators.
o Custodians.
·
No
penal action will be initiated up to 31 August 2026 for technical or procedural difficulties
encountered while filing SCMTR messages electronically.
·
Customs
field formations have been directed to:
o Ensure electronic filing of prescribed
SCMTR messages.
o Conduct weekly outreach sessions to identify and
resolve stakeholders' implementation issues.
o Issue suitable Public Notices regarding
the extension.
·
System-related
issues will be addressed jointly by field
formations and DG Systems, while policy-related matters will be
referred to the CBIC.
·
The
extension is intended to facilitate a smooth
transition to the fully electronic cargo manifest and transhipment system,
improve trade facilitation, and ensure nationwide compliance with SCMTR, 2018.
[CBIC
Circular No. 29/2026 -Customs dated 1 July, 2026]
Subject:
Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations
{SCMTR), 2018.
Kind attention is invited to the Sea
Cargo Manifest and Transhipment Regulations (SCMTR), 2018 issued vide
Notification No. 38/2018- Customs (N.T.) dated 11th May, 2018, as amended from
time to time.
2. The Board has received various
representations from the trade for smooth implementation of the SCMTR, 2018.
The due date for complete rollout of the SCMTR, 2018 was prescribed as
30.06.2026 by the Board vide Notification No. 31/2026- Customs (N.T.) dated 30.03.2026.
The DG Systems implemented the SCMTR message framework in four functional
segments in a phased manner:
(a). Sea messages to Gateway Port (Arrival);
(b). Gateway port to foreign sea ports (Departure);
(c). Gateway port to Inland Customs locations (Import Transshipment); and
(d). Inland Customs locations to Gateway port (Export Transshipment).
3. The SCMTR messages relating to cargo
movement between gateway ports and foreign sea ports in respect of arrivals
(SAM, SEI, SAA, SCE, VCN and Vessel Profile) and departures (SOM, SDA, SCX and SON)
have already been implemented successfully on a Pan-India basis. For Export
Transhipment, the SF, ASR and SFCN messages have been implemented nationwide, while
the remaining DP, DT, AR and AT messages have been implemented Pan-India on
30.06.2026. Accordingly, all message developments except Import Transhipment
(ITP) messages, as envisaged under the SCMTR, 2018 will be fully operational
with effect from 01.07.2026. The DG System has issued necessaries advisories
for implementation of the SCMTR, 2018.
4. In view of the above, lt has been decided that field formations and DG Systems
should take all necessary steps to ensure the filing of necessary electronic
messages by stakeholders. Weekly outreach sessions may be held by each Zone to
identify the difficulty faced by stakeholders, if any for the implementation of
SCMTR messages.
5. Accordingly, the Board has decided to
extend the transitional provisions under the Sea Cargo Manifest and
Transhipment Regulations (SCMTR), 2018 up to 31st August, 2026 vide
Notification No. 61/2026-Customs (N.T.) dated 1st July, 2026. The extension has
been granted to encourage all stakeholders, including Authorised
Sea Carriers (including Shipping Lines), Authorised
Sea Agents (Steamer/Shipping Agents), Authorised
Carriers (Transhippers and other notified carriers), Terminal Operators and
Custodians, etc. to file all prescribed messages (except ITP) electronically
under the SCMTR, 2018 w.e.f. 01.07.2026. In order to facilitate the trade, it has
also been decided that no penal action shall be initiated against the trade for
technical or procedural difficulties faced by stakeholders upto 31st August, 2026,
in the online filing mechanism under the SCMTR, 2018.
6. Field formations may issue suitable
Public Notices. The field formations shall resolve the system related issues in
coordination with the DG System, and policy related issues shall be brought to
the notice of the Board.
7. Any difficulties in implementation
may be brought to the notice of the Board.
No. 450/58/2015-Cus.IV(Pt.I)