The Internet of Underwater Things (IoUT) is on the way. The expected outcomes concern ocean engineering, maritime security against underwater threats and environmental monitoring. To reach interoperability under the surface between the communicating systems and/or to insure continuity from the air to the water (and reversely), an Internet Protocol (IP) adaptation layer is necessary. In this paper we propose to use the SCHC (Static Context Header Compression) protocol which is a proposed standard at the IETF (recorded as RFC8724) for terrestrial Internet of Things (IoT). The purpose of the paper is to show the feasibility of such protocol encapsulation in the context of very low bit rates and small payloads as we experience usually in underwater acoustic links. The end-to-end encryption provided in the SCHC standard will be discussed in the final version as well.