The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 16/2026 dated 30 March 2026, has reviewed the implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018. While electronic filing of cargo movement messages between ports has been successfully implemented nationwide, uniform adoption of Stuffing (SF) messages remains incomplete. To address ongoing system development and testing requirements across ICDs, CFSs, SEZs, and gateway ports, the transitional provisions for SCMTR have been extended until 30 June 2026. During this period, stakeholders must ensure accurate and complete electronic declarations in the prescribed format. Field formations are directed to enforce consistency in SF message filing, while Chief Commissioners are tasked with conducting weekly outreach programs in coordination with the Directorate General of Systems to enhance awareness and compliance. The circular aims to facilitate smooth, standardized implementation of SCMTR across all locations.
Circular No. 16/2026 -Customs | Dated: 30th March, 2026
F.No. 450/58/2015-CusIV(Pt.1)
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes & Customs)
*****
To
The Principal Chief Commissioners/Chief Commissioner 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)-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. as amended from time to time and latest extended vide Notification No. 31/2026-Customs (N.T.) dated 30th March 2026.
2. The Board has examined the implementation status of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) 2018. It is noted that SCMTR messages relating to movement of cargo between gateway ports and foreign ports, for both arrival and departure, have been successfully implemented across the country. Further, the Stuffing (SF) messages has been made operational at all sites. However, uniformity in filing of SF message is yet to be achieved. Field formations are, therefore, requested to take necessary steps to ensure its consistent adoption at all locations.
3. Considering that certain messages are still under development and require comprehensive testing across ICDs, CFSs, SEZs and gateway ports, the transitional provisions for the SCMTR have been extended till 30th June, 2026 vide Notification No. 31/2026-Customs (N.T.) dated 30th March, 2026. During this extended period, all stakeholders are required to file complete and correct declarations electronically in the prescribed format.
4. The Chief Commissioners 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 wide publicity by issuing suitable Public Notice/ Trade Notice. Difficulties, if any, in the implementation of the above Circular may be brought to the notice of the Board.
Hindi version follows.
Yours faithfully,
(Indrajit Panda)
Under Secretary to the Govt. of India
Customs Policy Wing
Email: uscus4.dor@gov.in
