Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 38/2026-Customs dated 01.09.2026 regarding Implementation of the Sea Cargo Manifest and Transshipment Regulations(SCMTR), 2018.
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The SCMTR 2018 for sea cargo manifest transshipment will be implemented phased from September 1, 2026, across ports, with stakeholders encouraged to file electronic messages for smooth cargo clearance. Customs will issue notices, resolve system issues, and monitor compliance, while low filing rates remain a challenge. No penal action during rollout. (AI summary)
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