Circular No. 24/2026-Customs, Dated 14-05-2026
The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular prescribing a mechanism for identification and import clearance of hazardous cargo. The initiative aims to facilitate faster processing of hazardous consignments while ensuring improved monitoring and safety compliance during customs clearance.
1. Compilation of Hazardous Cargo List
CBIC has stated that a list of selected hazardous cargo has been compiled based on feedback received from industry stakeholders. The identified goods are linked to specified tariff chapters mentioned in Annexure-A to the circular.
The objective is to enable early identification of hazardous consignments at the time of import filing for better risk handling and expeditious clearance.
2. System Changes for Identification of Hazardous Cargo
Appropriate system-level modifications are being introduced to identify hazardous cargo at the stage of filing of the Bill of Entry by importers.
The changes are intended to ensure that hazardous consignments are electronically flagged within the Customs Automated System for appropriate handling and monitoring throughout the clearance process.
3. Mandatory Declaration by Importers
Importers will be required to mandatorily declare hazardous cargo at the item level in the Bill of Entry wherever the imported goods fall under the relevant Chapters specified in Annexure-A.
This declaration requirement will assist Customs authorities in identifying hazardous shipments at an early stage and ensuring proper regulatory oversight.
4. System Flagging and Automated Alerts
Bills of Entry containing hazardous cargo shall be automatically flagged by the Customs system to the concerned officers.
Further, system-generated alerts and messages will be displayed during:
- Assessment stage
- Examination stage
- Out of Charge stage
These alerts will indicate that the Bill of Entry contains hazardous cargo requiring appropriate handling and processing.
5. Advisory by DG Systems
The Directorate General of Systems (DG Systems) will issue a detailed advisory regarding operational procedures, declaration requirements and system functionalities relating to hazardous cargo identification and clearance.
6. RMS Modifications by NCTC
The National Customs Targeting Centre (NCTC) will make suitable modifications in the Risk Management System (RMS) to facilitate efficient processing and risk-based handling of identified hazardous cargo consignments.
7. Implementation Timeline
The facility for identification and processing of hazardous cargo is proposed to be implemented across all Customs formations by 01-07-2026.
8. Objective of the Circular
The circular aims to strengthen the identification and management of hazardous imports through technology-enabled monitoring, improve safety oversight and facilitate quicker customs clearance of such consignments through enhanced system integration and risk management measures.
