CBIC rolls out SCMTR, 2018 electronically across ports in stages from 1 September 2026

The Central Board of Indirect Taxes & Customs (CBIC), under the Ministry of Finance, has formally commenced the operationalisation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 in a staggered manner across Indian ports. This follows the issuance of Circular No. 38/2026-Customs dated 1 September 2026, read with Notification No. 38/2018-Customs (N.T.) dated 11th May, 2018 and Customs Notification No. 73/2026-Customs (N.T.) dated 1st September, 2026.

The circular is addressed to:

  • The Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Customs & Central Tax
  • The Principal Commissioners/Commissioners of Customs/Customs (Preventive)/Customs & Central Tax
  • The Principal Director Generals/Director Generals under CBIC

It sets out the framework and timelines for mandatory implementation of the SCMTR electronic message regime, starting from 1 September 2026 and progressing port-wise as per a defined schedule in Annexure-A.

Background of SCMTR, 2018

SCMTR, 2018 were notified through Notification No. 38/2018-Customs (N.T.) dated 11th May, 2018. These regulations seek to modernise sea cargo processes by:

  • Replacing legacy manifest procedures with structured electronic messaging
  • Improving advance information availability for Customs
  • Facilitating more efficient handling of imports, exports and transhipment cargo
  • Enhancing traceability and transparency in sea cargo movements

Over time, CBIC and DG Systems have worked on developing and testing the electronic message formats required under SCMTR, 2018, integrating them with the Customs Automated System.

Development and testing of SCMTR electronic messages

CBIC records that the core systems and message formats under the SCMTR framework have been:

  • Developed by DG Systems
  • Subjected to necessary testing
  • Made available for use by trade and other stakeholders

Despite this readiness at the system level, the circular notes that the actual volume of electronic filings under the SCMTR message structure has remained low. Many carriers, agents, logistics intermediaries and allied entities have not yet fully adopted the SCMTR-compliant electronic modes, prompting CBIC to move towards a structured, time-bound operational roll-out.

Decision to operationalise SCMTR from 1 September 2026

In view of the system-readiness and the need to ensure consistent adoption across the country, CBIC has decided that SCMTR, 2018 will come into active operation from 1st Sept, 2026 in a phased manner.

Key points of the decision include:

  • Effective date: SCMTR, 2018 becomes operational from 1 September 2026.
  • Phased implementation: The roll-out will be port-wise as per the detailed schedule set out in Annexure-A to Circular No.