Phase-Wise Implementation of SCMTR at Indian Ports

The Central Board of Indirect Taxes & Customs (CBIC) has issued Circular No. 12/2024-Customs, dated 31st August 2024, to announce the phase-wise implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR). These regulations aim to enhance transparency, predictability, and advance information collection for expedited risk-based customs clearance. The SCMTR defines the roles, responsibilities, and obligations of stakeholders involved in the movement of imported and exported goods. Additionally, it introduces new formats and timelines for filing manifest declarations, with transitional provisions allowing old formats to be accepted temporarily. The new SCMTR format will become mandatory at specific ports on designated dates between September and December 2024. Stakeholders are advised to start filing in the new format immediately to avoid delays in cargo clearance once the new requirements become mandatory. Chief Commissioners of Customs are tasked with monitoring the implementation progress within their jurisdictions. The circular emphasizes the importance of wide publicity and stakeholder support for a smooth transition to the new system.

F. No. 450/58/2015-Cus.IV(Pt.I)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
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Circular No. 12/2024-Customs | Dated the 31st August, 2024

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 Transshipment Regulations (SCMTR)-reg.

Madam/Sir,

Kind attention is invited to the Notification No. 57/2024-Customs (N.T.) dated 31^st August, 2024 vide which phase-wise implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) has been notified.

2. The SCMTR seeks to bring about transparency, predictability of movement, advance collection of information for expeditious risk-based Customs clearance. The regulations stipulate the obligations, the roles and responsibilities, for the various stakeholders involved in the movement of imported/exported goods. The regulations also specify the changes to the formats and timelines for filing the manifest declarations. Board Circular No. 43/2020-Customs dated 30^th September, 2020 has elaborated more on the above aspects.

3. As the transitional provision under Regulation 15 (2), the old formats have continued to be accepted, thereby giving sufficient time for complying with the new formats in a phased manner.

4. It has now been decided by the Board to implement SCMTR in a phased manner in terms of the Notification No. 57/2024-Customs (N.T.) dated 31st August, 2024. Implementation of the SCMTR at different ports shall be as follows:

As per the dates mentioned in column no. (3) of the table above, filing only in the new format as per SCMTR will become mandatory. Therefore, the stakeholders are advised to start filing immediately in the new format on a parallel basis on priority, as failure of the same may negatively impact the cargo clearance times for those consignments after the same becomes mandatory on effective date.

5. The Chief Commissioners of Customs are requested to closely monitor the progress of implementation of the roll-out of SCMTR for the ports coming under their jurisdiction.

6. This Circular may be given wide publicity by issue of suitable Trade Notice/Public Notice. The Officers under your jurisdiction may be sensitized to handhold the stakeholders for filing in the format under SCMTR and be at readiness at the end of this extension. Difficulties, if any, in the implementation of the above Circular may be brought to the notice of the Board.

Yours faithfully,

R. Ananth
Director (Customs)