Summary: The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 47/2026-Customs dated 1 November 2026, has prescribed a phased transition from erstwhile export messages to the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 framework. The circular refers to Notification No. 38/2018-Customs (N.T.) dated 11 May 2018 and Notification No. 90/2026-Customs (N.T.) dated 1 November 2026. CBIC observed that although DG Systems had deployed all import and export leg messages under SCMTR, export-side filing remained limited to certain ports. Custodians, terminal operators and trans-shippers had not fully transitioned because of their dependence on third-party software and the time required for system integration and operational readiness. Accordingly, the Board decided to discontinue the earlier export messages in phases, with the transition period extending until 31 January 2027, to avoid disruption to cargo clearance and trade operations. Annexure A specifies the proposed zone-wise dates for stopping earlier export messages and mandating CIM messages. The schedule begins with Thiruvananthapuram on 16 November 2026, followed by Bengaluru on 23 November and other zones during November and December. Delhi, Ahmedabad and Mumbai-related zones are scheduled for 6 January 2027. During the transition, stakeholders must adopt SCMTR-compliant software and message formats. Field formations may issue Public Notices and undertake outreach activities, coordinate with DG Systems on technical issues and refer policy issues to the Board. Importantly, the circular directs that no penal action should be taken during this implementation phase.
No. 450/58/2015-Cus.IV(Pt.I)
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes & Customs)
*****
Circular No. 47/2026-Customs | Dated: 1st November, 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 Customs and Notification No. 90/2026-Customs (N.T.) dated 1st November, 2026.
2. It has been observed that all import and export leg messages have been deployed by DG Systems under SCMTR framework. However, filing of export-side messages is still limited to certain ports. Further, stakeholders including custodians, terminal operators and trans-shippers are not yet fully transitioned to SCMTR based filing, specifically due to their dependence on third-party software and the time required for system integration and operational readiness. Some stakeholders are still in the process of adopting SCMTR compliant software and message formats.
3. Accordingly, the Board has decided that the erstwhile export messages shall be discontinued in a phased manner to finally complete the transition without disrupting cargo clearance and trade operations as per Annexure A, till 31st January, 2027.
4. In this transition period, all stakeholders shall adopt SCMTR-compliant software and message formats. The field formations may issue suitable Public Notices and undertake outreach measures, in coordination with stakeholders to familiarise trade with provisions of the SCMTR, 2018 for smooth roll-out of SCMTR, 2018. The field formations shall resolve the system related issues in coordination with the DG System, and policy related issues shall be brought to the notice of the Board. No penal action should be taken during this implementation phase.
5. Any difficulties in implementation may be brought to the notice of the Board.
Hindi version shall follow.
Yours faithfully,
Indrajit Panda
Under Secretary (Cus IV)
Customs Policy Wing
Annexure A.
Proposal for phase-wise stoppage of erst-while export messages, mandating the CIM messages under SCMTR, 2018:
| S.No. | Zone | Proposed Date |
|---|---|---|
| 1 | Thiruvananthapuram | 16-11-26 |
| 2 | Bengaluru | 23-11-26 |
| 3 | Vishakhapatnam & Hyderabad | 27-11-26 |
| 4 | Bhubaneshwar | 01-12-26 |
| 5 | Trichy Preventive | 07-12-26 |
| 6 | Chennai | 07-12-26 |
| 7 | Kolkata & Guwahati | 14-12-26 |
| 8 | Patna & Bhopal | 14-12-26 |
| 9 | Delhi & Delhi Preventive, Meerut | 06-01-27 |
| 10 | Ahmedabad | 06-01-27 |
| 11 | Mumbai Zone – I, II, Nagpur & Pune | 06-01-27 |
