The Central Board of Indirect Taxes & Customs (CBIC) issued Circular No. 25/2025-Customs on October 8, 2025, detailing the ongoing implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018. This circular follows recent amendments, including Notification No. 61/2025-Customs (N.T.) dated September 30, 2025. The circular confirms that the Sea Arrival Manifest (SAM) and Sea Entry Inward (SEI) messages have been fully operational nationwide since January 16, 2025. Similarly, the Sea Departure Manifest (SDM), along with its amendment message, was implemented across India starting August 26, 2025.
To ensure comprehensive adoption, the CBIC has extended the transitional provisions for SCMTR until December 31, 2025. This extension mandates that all stakeholders utilize this period to file accurate electronic declarations in the prescribed format, ensuring compliance with Sections 30, 41, 53, and 54 of the Customs Act, 1962, and SCMTR 2018. Furthermore, the Stuffing Message (SF), filed by custodians, has been rolled out on a pilot basis at two sites: ICD Tughlakabad and CFS-Sattva under Chennai Customs, effective September 29, 2025. The Directorate General of Systems is tasked with testing and operationalizing all remaining SCMTR messages by the extended December 31, 2025, deadline. A dedicated Task Force is monitoring the process, and Chief Commissioners are requested to conduct weekly outreach programs to sensitize stakeholders and facilitate a smooth transition.
F. No. 450/58/2015-Cus.IV(Pt.1)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
*****
Room No. 227B, North Block, New Delhi, Dated the
Circular No 25/2025-Customs | Dated : 08th October , 2025
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.
Subject: Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR)-reg.
Madam/Sir,
Kind attention is invited towards the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 issued vide Notification No. 38/2018 dated 11th May, 2018(as amended) and Customs Notification No. 61/2025-Customs (N.T.) dated 30th September, 2025.
2. The Board has examined the implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) and it has been noted that Sea Arrival Manifest (SAM), Sea Entry Inward (SEI) were implemented PAN India on 16th January, 2025. Sea Departure Manifest (SDM) has been implemented pan India w.e.f. 26th August, 2025. The amendment message of SDM is also live and currently operational. The Stuffing Message (SF), filed by the custodian, has been implemented on a pilot basis at two sites, namely ICD Tughlakabad and CFS-Sattva under Chennai Customs, with effect from 29th September, 2025. Further, DG Systems shall test, and operationalize the remaining all messages under SCMTR by 31st December, 2025.
3. A Task Force has already been constituted in this regard to closely monitor the implementation of the SCMTR, 2018. Accordingly, any issues faced by stakeholders may be brought to the notice of DG Systems.
4. In furtherance of facilitation, the transitional provisions for the SCMTR have been extended till 31st December, 2025 vide Notification No. 61/2025-Customs (N.T.) dated 30th September, 2025. During this extended timeline, all stakeholders are required to file correct declarations in the prescribed format electronically. It is expected that SAM and SDM messages will be filed correctly in terms of Section 30, 41, 53 and 54 of the Customs Act 1962 and SCMTR 2018 in compliance to the legal provisions under the Act.
5. 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.
6. This Circular may be given wide 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.
Hindi version follows.
(Shaikh Salman)
OSD Customs Policy Wing
Email: uscus4.dor@gov.in
