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The Central Board of Indirect Taxes and Customs notifies the phase-wise implementation of the Sea Cargo Manifest and Transshipment Regulations at various customs ports. Stakeholders must file manifest declarations in the new format starting from specified dates for each port. The new format filing becomes mandatory on the effective date for each port. Stakeholders must start parallel filing immediately to avoid delays in cargo clearance.
What you must do
Key dates
Who is affected
If you do not comply
Ask about this circular
F. No. 450/58/2015-Cus.IV(Pt.I)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Room No. 227B, North Block, New Delhi,
Dated the $31^{\text{st}}$ August, 2024
To,
All Principal Chief Commissioners/Chief Commissioners (Customs/Customs (Preventive)/Customs & Central Tax),
All Principal Commissioners/Commissioners of Customs/Customs (Preventive),
All Principal Director General/Director Generals under CBIC.
Subject: Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR)-reg.
Madam/Sir,
Kind attention is invited to the Notification No. 57/2024-Customs (N.T.) dated $31^{\text{st}}$ August, 2024 vide which phase-wise implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) has been notified.
The SCMTR seeks to bring about transparency, predictability of movement, advance collection of information for expeditious risk-based Customs clearance. The regulations stipulate the obligations, the roles and responsibilities, for the various stakeholders involved in the movement of imported/exported goods. The regulations also specify the changes to the formats and timelines for filing the manifest declarations. Board Circular No. 43/2020-Customs dated $30^{\text{th}}$ September, 2020 has elaborated more on the above aspects.
As the transitional provision under Regulation 15 (2), the old formats have continued to be accepted, thereby giving sufficient time for complying with the new formats in a phased manner.
It has now been decided by the Board to implement SCMTR in a phased manner in terms of the Notification No. 57/2024-Customs (N.T.) dated $31^{\text{st}}$ August, 2024. Implementation of the SCMTR at different ports shall be as follows:
| Sr. No. | Customs Ports | Date of Implementation of SCMTR filing in new format |
|---|---|---|
| (1) | (2) | (3) |
| 1. | Mormugao (INMRM1) | 11.09.2024 |
| 2. | Mangalore (INNML1) | 01.10.2024 |
| 3. | Mumbai (INBOM1) and Kandla (INIXY1) | 16.10.2024 |
| 4. | Tuticorin (INTUT1) and Vishakhapatnam (INVTZ1) | 01.11.2024 |
| 5. | Ennore (INENR1), Kattupalli (INKAT1) and Cochin (INCOK1) | 16.11.2024 |
| 6. | All the Customs Ports other than mentioned at Sr. No. 1 to 5 above | 01.12.2024 |
As per the dates mentioned in column no. (3) of the table above, filing only in the new format as per SCMTR will become mandatory. Therefore, the stakeholders are advised to start filing immediately in the new format on a parallel basis on priority, as failure of the same may negatively impact the cargo clearance times for those consignments after the same becomes mandatory on effective date.
The Chief Commissioners of Customs are requested to closely monitor the progress of implementation of the roll-out of SCMTR for the ports coming under their jurisdiction.
This Circular may be given wide publicity by issue of suitable Trade Notice/Public Notice. The Officers under your jurisdiction may be sensitized to handhold the stakeholders for filing in the format under SCMTR and be at readiness at the end of this extension. Difficulties, if any, in the implementation of the above Circular may be brought to the notice of the Board.
Yours faithfully,
R. Ananth
Director (Customs)
