Circular No. 30/2025- Customs dated 31.12.2025

Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 30/2025-Customs dated 31.12.2025 regarding Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR)

Addressing to All Principal Chief Commissioners/ Chief Commissioners (Customs/Customs (Preventive)/ Customs & Central Tax), All Principal Commissioners/ Commissioners of Customs / Customs (Preventive), All Principal Director General/ Director Generals under CBIC.

Madam/ Sir,

Kind attention is invited towards the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 issued vide Notification No. 38/2018 dated 11st May, 2018 and latest extended vide Notification No. 79/2025-Customs (N.T.) dated 31.12.2025.

2. The Board has examined the implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) 2018 and it has been noted that import export manifest messages were implemented successfully pan-India. The stuffing messages were made live for all sites w.e.f. 25th September, 2025. Further, the DG System shall onboard SEZ units through API integration by amending SCMTR module by 31st March, 2026. The DG Systems shall also develop, test & operationalize the remaining inland transhipment messages under SCMTR in the extended time.

3. In furtherance of facilitation, the traditional provisions for the SCMTR have been extended till 31st March, 2026 vide Notification No. 79/2025-Customs (N.T.) dated 31.12.2025. During this extended timeline, all stakeholders are required to file correct declarations in the prescribed format electronically.

4. The Chief Commissioner of Customs, in coordination with the Directorate General of Systems, are requested to conduct weekly outreach programs in their respective zones, to sensitise all the stakeholders appropriately. This exercise, intends to ensure a smooth implementation of SCMTR 2018.

5. This Circular may be given vide publicity by issuing suitable Trade Notice/ Public Notice Difficulties, if any, in the implementation of the above Circular may be brought to the notice of the Board.