CBIC Extends Timeline for Sea Cargo Manifest and Transhipment Regulations (SCMTR)
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 25/2025-Customs to clarify and extend the implementation timeline for the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018.
Key Implementation Updates and Extension
- Sea Arrival and Departure Manifests Operational: The processes for filing the Sea Arrival Manifest (SAM) and Sea Entry Inward (SEI) have been fully implemented across India since January 16, 2025. The Sea Departure Manifest (SDM) has also been implemented nationwide since August 26, 2025.
- Stuffing Message Pilot: The Stuffing Message (SF), which is filed by the custodian, is currently running on a pilot basis at ICD Tughlakabad and CFS-Sattva under Chennai Customs since September 29, 2025.
- Transitional Provisions Extended: The transitional provisions for SCMTR have been extended until December 31, 2025, via Notification No. 61/2025-Customs (N.T.). During this extended period, stakeholders are required to file correct declarations electronically in the prescribed format.
- Future Operationalization: The Directorate General of Systems is tasked with testing and operationalizing all remaining SCMTR messages by December 31, 2025.
Compliance and Monitoring
- Mandatory Filing: Stakeholders are expected to file SAM and SDM messages correctly in compliance with Sections 30, 41, 53, and 54 of the Customs Act, 1962 and the SCMTR, 2018 regulations.
- Stakeholder Outreach: Chief Commissioners of Customs are requested to conduct weekly outreach programs in their respective zones, in coordination with the DG Systems, to sensitize stakeholders and ensure smooth implementation.
Source :- Circular-No-25-2025