Old export manifest messages to stop zone by zone; full move to SCMTR by 31 January 2027

In short

CBIC has set a zone-by-zone timetable to stop the old export-side manifest messages and make shipping lines, custodians, terminal operators and trans-shippers file under the Sea Cargo Manifest and Transhipment Regulations, 2018 (SCMTR). The first zone, Thiruvananthapuram, switches on 16 November 2026 and the last listed zones on 6 January 2027, with the transition to finish by 31 January 2027. A companion amendment to the regulations substitutes 31 January 2027 as the date in the table after Form XII. CBIC has told field offices not to take penal action during this phase.

Authority

Central Board of Indirect Taxes and Customs

Circular

No. 47/2026-Customs dated 1 November 2026

Notification

No. 90/2026-Customs (N.T.), G.S.R. 965(E), 1 November 2026: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2026

Type

Circular and notification

Final date

31 January 2027

Law

Section 157 read with sections 30, 30A, 41, 41A, 53, 54, 56, 98(3) and 158(2) of the Customs Act, 1962

What changed

CBIC notes that all import and export messages are deployed, but export-side filing is still limited to some ports and several stakeholders depend on third-party software. Field offices may issue public notices and run outreach. The annexure in the copy we have lists eleven rows and does not name every zone (for example Kochi or Mangaluru); check the local Custom House's public notice for your port. The fourth amendment does not describe what serial 6 of the table covers.

Who it applies to

• Shipping lines and their agents
• Custodians, terminal operators and trans-shippers
• Customs brokers and exporters shipping by sea
• Software vendors serving these filers

What to do

1. Find your Customs zone's switch-over date in the annexure and move to SCMTR-compliant software and message formats before it.
2. Watch for the local Custom House's public notice and outreach sessions.
3. Report system issues to the field formation; policy issues go to the Board.
4. Plan for full SCMTR filing by 31 January 2027.

Reference

CBIC Circular No. 47/2026-Customs, 1 November 2026, Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018; Notification No. 90/2026-Customs (N.T.), 1 November 2026, Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2026.

Written by TaxByKK from the official notification. Check the official text before you act on it.

Related

• SCOMET facilitation opens to 4-star and 5-star status holders; GAER now valid three yearsDGFT · Public notice · 2 Nov 2026