CBIC Implements Sea Cargo Manifest and Transshipment Regulations at Customs Ports [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has initiated the implementation of the Sea Cargo Manifest and Transshipment Regulations ( SCMTR ) across various customs ports, following a phased approach. This was informed through Notification No. 57/2024-Customs (N.T.) issued on 31st August 2024.

The SCMTR is to enhance transparency and predictability in the movement of goods, ensuring the advance collection of information for swift, risk-based customs clearance. The regulations outline the obligations, roles, and responsibilities of stakeholders involved in the import and export process. Significant changes have been introduced in the formats and timelines for filing manifest declarations, as detailed in Board Circular No. 43/2020-Customs dated 30th September 2020.

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For smooth transition, the CBIC has provided a transitional provision under Regulation 15(2), allowing the continued acceptance of old formats. The Implementation of the SCMTR at different ports shall be as follows:

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As per the dates outlined in column (3) of the above table, the filing of manifests in the new format under SCMTR will become mandatory. Stakeholders were strongly encouraged to begin submitting their documents in the new format immediately, in parallel with the existing process, as delays in compliance could adversely affect cargo clearance times once the new format becomes mandatory. The Chief Commissioners of Customs were instructed to closely monitor the implementation of the SCMTR rollout within their respective jurisdictions.

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