Extended Transition for SCMTR Implementation: Practical Guide for Trade and Customs Stakeholders

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 16/2026 – Customs dated 30 March 2026, revisiting the rollout status of the Sea Cargo Manifest and Transhipment Regulations, 2018 (SCMTR). While significant progress has been achieved in digitising sea cargo processes, a complete and uniform implementation across all locations is still pending. Recognising this, the Board has officially extended the transition period for SCMTR till 30 June 2026 through Notification No. 31/2026-Customs (N.T.) dated 30 March 2026.

This extended window is not a relaxation of compliance, but an opportunity for all entities in the sea logistics chain to fully align their systems and processes with SCMTR requirements, specifically focusing on electronic messaging and accurate data filing.

The Sea Cargo Manifest and Transhipment Regulations, 2018 were introduced via Notification No. 38/2018-Customs (N.T.) dated 11th May 2018. These Regulations fundamentally restructured how information relating to sea cargo is captured, transmitted, and processed in India.

Under SCMTR, shipping lines, agents, transhippers, custodians, and other logistics intermediaries are expected to:

  • File advance electronic cargo manifests for arrival and departure
  • Transmit movement and transhipment messages digitally
  • Ensure data accuracy and completeness in standardised formats
  • Facilitate end-to-end visibility of cargo moving between foreign ports and Indian gateways

SCMTR has been periodically amended and its implementation timelines extended to support a smooth, system-based transition for all stakeholders in the sea cargo ecosystem.

Current Status Review by CBIC

Successful Implementation for Cargo Movement Messages

The Board has recorded that SCMTR electronic messages for cargo movement between:

  • Indian gateway ports and foreign ports, and
  • For both inbound (arrival) and outbound (departure) cargo,

have been successfully deployed nationwide.