Circular No. 38/2026 -Customs
No. 450/58/2015-Cus.IV(Pt.I)
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes & Customs)
Room No. 16049, Kartavya Bhavan-1,
New Delhi, the 1st September, 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 Notification No. 73/2026-Customs (N.T.) dated 1st September, 2026.
2. With the completion of development and testing of electronic messages under SCMTR framework, the same have been made operational for the trade. However, there is still low filing of messages by the stakeholders.
3. In view of the above, the SCMTR, 2018 shall be made operational with effect from 1st Sept,2026 across ports in a phased manner, as per schedule mentioned at Annexure A. It is expected that all stakeholders will file respective electronic messages in Customs Automated System for smooth functioning and clearance of cargo.
4. The SEZ units may utilise this transition period for on-boarding into SCMTR framework. 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.
Yours faithfully,
(Pankaj Jain)
OSD (Cus IV)
Customs Policy Wing