Implementation of Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 from 1 October 2026

Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)

Room No. 16049, Kartavya Bhavan-1,
New Delhi, the 1st September, 2026

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.

Subject: Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018-reg.

Madam/Sir,

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 and latest extended vide Notification No. 31/2026-Customs (N.T.) dated 30th September, 2026.

2.With the completion of development and testing of electronic messages under SCMTR framework, the same have been made available for implementation. However, there is still an issue of inadequacy by the stakeholders.

3.In view of the above, the SCMTR, 2018 shall be made operational with effect from 1st October, 2026 except in a phased manner, as per schedule of rollout as Annexure A. It is expected that the stakeholders will be required to complete registration in Customs Automated System/SCMTR for each location and clearance of cargo.

4.The SEZ units utilise this transition period for on-borading SCMTR framework. The field formations are requested to ensure that the necessary Public Notices and trade notices are issued in accordance with the provisions of the SCMTR, 2018 and the latest [extension/notification] issued by the Board. No penal action should be taken during the implementation phase.

5.Any difficulty in implementation may be brought to the notice of the Board.

Yours faithfully,

(Anshuman Yadav)
OSD (Cus IV)
(Customs Policy Wing)