The Central Board of Indirect Taxes and Customs (CBIC) has extended the transitional phase for implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018, up to March 31, 2026, giving trade stakeholders additional time to fully comply with mandatory electronic filing requirements.
The extension has been notified through Notification No. 79/2025-Customs (N.T.) and formalised via Circular No. 30/2025-Customs, issued by the Department of Revenue on December 31, 2025.
SCMTR was introduced to replace legacy manual processes with a comprehensive digital framework for advance cargo information, aimed at strengthening risk management, improving trade facilitation, and aligning India’s cargo procedures with global best practices. Officials said the repeated extensions reflect the complexity of pan-India system integration, while also underscoring CBIC’s facilitative approach towards ensuring trade readiness.
According to the circular, CBIC has reviewed the nationwide rollout of SCMTR and noted that Import General Manifest (IGM) and Export General Manifest (EGM) messages have now been successfully operationalised across all ports in the country.
Further progress has been achieved with the rollout of stuffing-related messages, which went live at all locations from September 25, 2025, enabling enhanced real-time cargo tracking and more effective risk assessment.
The circular also outlines key upcoming system enhancements. The Directorate General of Systems has been tasked with onboarding Special Economic Zone (SEZ) units through API-based integration, a process expected to be completed by March 31, 2026, following necessary amendments to the SCMTR module. In parallel, the DG Systems will develop, test, and operationalise the remaining inland transhipment-related messages within the extended timeline.
CBIC has clarified that while the transitional provisions have been extended, stakeholders must continue to file accurate and complete electronic declarations in the prescribed SCMTR format. The extension, the Board emphasised, is intended to facilitate compliance and not to dilute reporting obligations.
Highlighting the importance of accurate electronic filings for transparency, cargo security, and seamless movement of goods, CBIC has directed Chief Commissioners of Customs, in coordination with the DG Systems, to conduct weekly outreach and sensitisation programmes in their respective zones.
These programmes will focus on educating shipping lines, customs brokers, terminal operators, custodians and other stakeholders on the procedural and technical aspects of SCMTR compliance. Field formations have also been instructed to give wide publicity to the circular through Trade Notices or Public Notices to ensure the trade community is fully informed of the revised timelines and compliance requirements.
Any operational issues or implementation challenges encountered during the transition are to be promptly reported to the Board for resolution.
