Customs
The CBIC has extended the transitional provisions under the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 up to 31st August, 2026. All message developments except Import Transhipment (ITP) messages covering Sea messages to Gateway Port (Arrival), Gateway port to foreign sea ports (Departure), and Gateway port to Inland Customs locations (Export Transhipment) will be fully operational with effect from 1st July, 2026. The extension has been granted to encourage all stakeholders, including Authorised Sea Carriers, Authorised Sea Agents, Authorised Carriers (Transshippers and other notified carriers), Terminal Operators and Custodians, to file all prescribed messages (except ITP) electronically under the SCMTR, 2018. To facilitate trade, it has also been decided that no penal action shall be initiated against the trade for technical or procedural difficulties faced by stakeholders up to 31st August, 2026, in the online filing mechanism under the SCMTR, 2018. Field formations may issue suitable Public Notices, and any difficulties in implementation may be brought to the notice of the Board.
[CBIC Circular No. 29/2026-Customs dated 1st July, 2026]