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SAM filing under SCMTR will require timely declaration of House...

Sea Arrival Manifest filing changes: disabling supplementary IGM before sea entry to require timely CSN and use SAA/SCA messages.

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Customs February 10, 2026 Circulars
SAM filing under SCMTR will require timely declaration of House BLs via CSN; supplementary IGM amendments will be disabled before Sea Entry Inwards from 20.02.2026, so vessel operators must include CSN-linked BLs at initial SAM filing and any pre entry additions must use Sea Arrival Amendment (SAA) or Sea Cargo Amendment (SCA) messages automatically. Post entry additions will be officer routed and may attract supplementary amendment charges. Implementation of Container Global (CG) Bond will require one active CG bond per PAN and remediation of expired or duplicate bonds before automatic debit/credit through CG bond is enabled. CBIC guidance mandated.

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Acts Income Tax