CBIC Expands Digital Oversight: SCMTR Implementation Extended Till December 2025

The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance has recently issued a circular (No. 25/2025-Customs), dated October 08, 2025, addressed to all the All Principal Chief Commissioners/Chief Commissioners (Customs/Customs (Preventive)/Customs & Central Tax), All Principal Commissioners/Commissioners of Customs/Customs (Preventive), and All Principal Director Generals/Director Generals under CBIC. The circular is titled “Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR).”

The Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018, were first notified on May 11, 2018, vide Notification No. 38/2018, and later amended vide Notification No. 61/2025-Customs (N.T.) dated 30th September 2025.

The aim of these SCMTR regulations is to modernise and digitalise the handling of sea cargo information, including cargo arriving, departing, or being transhipped through Indian ports.

It ensures that all cargo details are filed electronically in a uniform format before and after the movement of ships, making the customs process faster, transparent, and compliant with the law.

When the board analysed these SCMTR regulations, it noted the following points:

• Sea Arrival Manifest (SAM) and Sea Entry Inward (SEI) have been implemented in PAN India on January 16, 2025.
• Sea Departure Manifest (SDM) has been implemented pan-India from August 26, 2025.
• The amendment message of SDM (used to make corrections in SDM filings) is also now live and operational.
• A new Stuffing Message (SF), which is filed by custodians (operators of ICDs, CFSs, etc.) giving details of container stuffing, has started on a pilot basis at two locations: ICD Tughlakabad and CFS-Sattva under Chennai Customs, effective September 29, 2025.

In this context, the authority has also set up a task force to closely keep an eye on the implementation of SCMTR 2018. If stakeholders face any issues or technical problems, they should report them to the DG Systems immediately for resolution.

The government has also extended the time limit for the transitional period for SCMTR till December 31, 2025, via Notification No. 61/2025-Customs (N.T.) dated September 30, 2025, which aims to support a smooth transition.

Refer to the official circular for complete information.