The Central Board of Indirect Taxes & Customs issued Circular No. 30/2025-Customs dated 31 December 2025 to guide the implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018, whose transitional provisions have been extended up to 31 March 2026. The Board reviewed SCMTR implementation and noted that import-export manifest messages have been successfully rolled out pan-India, while stuffing messages have been made live across all sites from 25 September 2025. It was also stated that SEZ units will be onboarded through API integration by 31 March 2026, and remaining inland transhipment messages will be developed, tested, and operationalized within the extended timeline. During the transition period, all stakeholders must file accurate electronic declarations in the prescribed format. Chief Commissioners, in coordination with DG Systems, have been directed to conduct weekly outreach programs to sensitise stakeholders and ensure smooth implementation, with wide publicity through trade or public notices.
F. No. 450/58/2015-CusiV(Pt.I)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
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Circular No. 30/2025-Customs | Dated:31st December, 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 and latest extended vide Notification No. 79/2025-Customs (N.T.) dated 31St December, 2025.
2. The Board has examined the implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) 2018 and it has been noted that import export manifest messages were implemented successfully pan-India. The Stuffing messages were made live for all sites w.e.f. 25th September, 2025. Further, the DG Systems shall onboard SEZ units through API integration by amending SCMTR module by 31′ March, 2026. The DG Systems shall also develop, test & operationalize the remaining inland transhipment messages under SCMTR in the extended time.
3. In furtherance of facilitation, the transitional provisions for the SCMTR have been extended till 31st March, 2026 vide Notification No. 79/2025-Customs (N.T.) dated 31st December, 2025. During this extended timeline, all stakeholders are required to file correct declarations in the prescribed format electronically.
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 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.
Yours faithfully,
(Neeraj Goyal)
OSD, Customs Policy Wing
Email: uscus4.dor@gov. in
