Circular
01 Nov 2026
CBIC
Operative & In Force
47/2026 — Implementation of the Sea Cargo Manifest and Transshipment Regulations(SCMTR), 2018.
Legal Citation
CBIC Circular No. 47/2026, dt. 01-11-2026
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Executive Directive & Regulatory Background
This CBIC Circular No. 47/2026 -Customs, dated November 1, 2026, addresses the phased implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018.
Key Statutory Takeaways & Compliance Mandates
01
Objective & Uniformity of Implementation
Ensure a complete transition from erstwhile export messages to the new SCMTR-compliant 'CIM messages' without disrupting trade operations.
02
While DG Systems has deployed the necessary import and export leg messages, full adoption by stakeholders, including custodians, terminal operators, and trans-shippers, has been slow due to reliance on third-party software and integration challenges.
03
The Board has therefore decided to discontinue the old export messages in a phased manner, culminating by January 31, 2027, as detailed in Annexure A.
04
During this transition
Stakeholders are mandated to adopt SCMTR-compliant software and formats.
05
Field formations
Are instructed to conduct outreach, resolve system issues with DG Systems, and escalate policy matters to the Board.
06
Crucially
No penal action will be taken during this implementation phase, providing a grace period for compliance.
Key Procedural Changes & Industry Impact
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Discontinuation of erstwhile export messages in a phased manner.Taxpayers (exporters, custodians, terminal operators, trans-shippers) must transition to SCMTR-compliant 'CIM messages' for export declarations. Failure to do so after the specified zone-wise dates will prevent cargo clearance.
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Mandatory adoption of SCMTR-compliant software and message formats.Stakeholders need to upgrade or integrate their systems to support the new SCMTR framework. This may involve investment in new software or modifications to existing ones, and training for personnel.
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Phased implementation schedule for discontinuing old messages, ending by January 31, 2027.The transition is not immediate nationwide but is staggered across different Customs Zones (e.g., Thiruvananthapuram by Nov 16, 2026; Mumbai, Delhi, Ahmedabad by Jan 6, 2027). Taxpayers must be aware of their specific zone's deadline to ensure timely compliance.
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No penal action during the implementation phase.This provides a crucial grace period for stakeholders to achieve compliance without fear of penalties for initial non-adherence. However, this relief is temporary and applies only during the specified transition period.