SCMTR Declaration Deadline Extended to 31 March 2026 | CBIC Notification 79/2025

Notification No. 79/2025 – CUSTOMS (N.T.), Dated 31-12-2025 

1. Introduction

The Central Government has extended the deadline for declaration of specified sensitive cargo under the Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018 through a notification issued by the Central Board of Indirect Taxes and Customs (CBIC).

2. Notification And Regulatory Amendment

The extension has been notified vide Notification No. 79/2025–Customs (N.T.), dated 31 December 2025. The amendment has been carried out through the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025, which come into force on the date of their publication in the Official Gazette.

3. Change In Declaration Timeline

Under the amendment, the CBIC has revised the date specified against Serial No. 6 in the TABLE after Form–XII of the SCMTR, 2018. The earlier prescribed date has been substituted with 31 March 2026, thereby extending the compliance timeline.

4. Applicability And Compliance Impact

The extension provides additional time to stakeholders involved in sea cargo operations to comply with the declaration requirements for specified sensitive cargo. Entities governed by SCMTR, 2018 should align their internal processes to ensure declarations are made within the revised timeline.

5. Conclusion

The extension of the deadline till 31 March 2026 offers operational relief and facilitates smoother implementation of SCMTR requirements. Stakeholders are advised to take note of the amended timeline and ensure timely compliance to avoid regulatory action.