circular no 16 2026 dated 30 mar 2026

To
Customs & Central Tax,
Central Tax,
Circular No. 16/2026 -Customs
F. No. 450/58/2015-Cus.IV(Pt.l)
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes & Customs)
The Principal Chief Commissioners/Chief Commissioner of Customs/Customs (Preventive)/
Madam/Sir,
Room No. 16049, Kartavya Bhavan-1,
New Delhi, the 30h March, 2026.
The Principal Commissioners/Commissioners of Customs/Customs (Preventive)/Customs &
The Principal Director Generals/Director Generals under CBIC.
Subject: Implementation of the Sea Cargo Manifest and Transhipment Regulations
(SCMTR)}-reg.
Kind attention is invited to the Sea Cargo Manifest and Transhipment Regulations
(SCMTR), 2018 issued vide Notification No. 38/2018- Customs (N.T.) dated 11 May, 2018,
as amended from time to time and latest extended vide Notification No. 31/2026-Customs
(N.T) dated 30th March 2026.
2. The Board has examined the implementation status of the Sea Cargo Manifest and
Transhipment Regulations (SCMTR) 2018. It is noted that SCMTR messages relating to
movement of cargo between gateway ports and foreign ports, for both arrival and departure,
have been successfully implemented across the country. Further, the Stutffing (SF) messages
has been made operational at all sites. However, uniformity in filing of SF message is yet to
be achieved. Field formations are, therefore, requested to take necessary steps to ensure its
consistent adoption at all locations.

3. Considering that certain messages are still under development and require
comprehensive testing across ICDs, CFSs, SEZs and gateway ports, the transitional
provisions for the SCMTR have been extended till 30th June, 2026 vide Notification No.
31/2026-Customs (N.T.) dated 30 March, 2026. During this extended period, all
stakeholders are required to file complete and correct declarations electronically in the
prescribed format.
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 Public Notice/ Trade
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,
(Indrajit Panda)
Under Secretary to the Govt. of India
Customs Policy Wing
Email: uscus4.dor@gov.in