CBIC / GST circular 30/2025-Customs · 31 Dec 2025
Official title
30/2025 : Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR)
Official record
Open source pageSummary
Check the official recordThe Central Board of Indirect Taxes and Customs extends the transitional provisions for the Sea Cargo Manifest and Transhipment Regulations 2018 until 31 March 2026. This extension follows the successful implementation of import export manifest messages and stuffing messages across India. The Directorate General of Systems will onboard Special Economic Zone units through API integration and operationalize remaining inland transhipment messages by the new deadline. All stakeholders must submit correct electronic declarations in the prescribed format during this period. Chief Commissioners of Customs must conduct weekly outreach programs to assist stakeholders with the implementation process. Authorities must issue trade notices to provide wide publicity for these requirements.
What you must do
To, Circular No. 30/2025-Customs 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. 16049, Kartavya Bhavan-1, New Delhi, Dated the 31 st December, 2025
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 Transhipment Regulations (SCMTR)-reg.
Madam/Sir,
Kind attention is invited towards the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 issued vide Notification No. 38/2018 dated 11th May, 2018 and latest extended vide Notification No. 79/2025-Customs (N.T.) dated 31 st December, 2025.
The Board has examined the implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) 2018 and it has been noted that import export manifest messages were implemented successfully pan-India. The Stuffing messages were made live for all sites w.e.f. 25th September, 2025. Further, the DG Systems shall onboard SEZ units through API integration by amending SCMTR module by 31st March, 2026. The DG Systems shall also develop, test & operationalize the remaining inland transhipment messages under SCMTR in the extended time.
In furtherance of facilitation, the transitional prov1s1ons for the SCMTR have been extended till 31 st March, 2026 vide Notification No. 79/2025-Customs (N.T.) dated 31st Decetnber, 2025. During this extended time line, all stakeholders are required to file correct declarations in the prescribed format electronically.
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.
This Circular may be given wide publicity by issuing suitable Trade Notice/Public 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, [Image omitted. See the official document.] (Neeraj Goyal) OSD, Customs Policy Wing Email: uscus4.dor@gov.in
Key dates
Who is affected