The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular to update stakeholders on the implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018. These regulations, notified originally via Notification No. 38/2018-Customs (N.T.) dated 11th May 2018 and amended recently through Notification No. 61/2025-Customs (N.T.) dated 30th September 2025, are crucial for standardizing sea cargo reporting and transshipment procedures across India.
Implementation Status
The CBIC has reviewed the rollout of SCMTR messages and reported the following:
- Sea Arrival Manifest (SAM) and Sea Entry Inward (SEI): Implemented PAN India on 16th January 2025.
- Sea Departure Manifest (SDM): Implemented PAN India w.e.f. 26th August 2025. The amendment message is now live and operational.
- Stuffing Message (SF): Filed by custodians, implemented on a pilot basis at:
- ICD Tughlakabad
- CFS-Sattva (Chennai Customs)
Effective from 29th September 2025.
- Remaining messages: DG Systems will test and operationalize all remaining messages by 31st December 2025.
Monitoring and Facilitation
- A dedicated Task Force has been set up to monitor SCMTR implementation closely.
- Stakeholders facing issues may report them to DG Systems for timely resolution.
- The transitional provisions have been extended until 31st December 2025, allowing stakeholders additional time to comply.
Compliance Expectations
During this transitional phase, all stakeholders are required to:
- File correct electronic declarations in the prescribed format.
- Ensure SAM and SDM messages are filed in compliance with Sections 30, 41, 53, and 54 of the Customs Act, 1962, and SCMTR 2018.
Stakeholder Outreach
- Chief Commissioners of Customs, in coordination with DG Systems, will conduct weekly outreach programs across zones to sensitize stakeholders and ensure smooth implementation.
Publicity and Feedback
- The circular will be widely publicized through Trade/Public Notices.
- Any difficulties or challenges in implementation should be promptly reported to the CBIC.
Conclusion:
With phased implementation, extended transitional provisions, and dedicated outreach programs, the SCMTR 2018 framework aims for a seamless, nationwide reporting system for sea cargo and transshipment, ensuring regulatory compliance and operational efficiency.
Notification Reference: Customs
Circular No. 25/2025-Customs
08 /10 /2025