CBIC Extends Validity of Transitional Provisions under SCMTR, 2018 to March 31, 2026
SCMTR Compliance Timeline Extended
Reference: Notification No. 79/2025-Customs (N.T.) dated 31st December, 2025.
Summary:The Central Board of Indirect Taxes and Customs (CBIC) has notified the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025.
Key Amendment:
- Extension of Time: The Board has amended the Table after FORM-XII in the 2018 Regulations.
- New Deadline: The date mentioned against Serial No. 6 has been substituted. The new validity date is 31.03.2026.
Impact:
This amendment extends the transitional period for compliance, providing additional time for Shipping Lines, Carriers, and other stakeholders to align with the Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018.