Circular No. 26/2026-Customs, Dated 15-05-2026
The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular standardising procedures relating to the grant of Entry Inward and Vessel Sail-out Clearance under the Customs framework.
The circular seeks to streamline vessel clearance procedures, promote digital processing and remove delays arising from dependency on physical boarding of vessels by Customs officers.
1. Physical Boarding Not Mandatory for Entry Inward or Sail-out Clearance
CBIC has clarified that the grant of Entry Inward and Vessel Sail-out Clearance shall not be made contingent upon the physical boarding of Customs officers on the vessel.
Accordingly, Customs formations shall not insist on physical boarding as a pre-condition for granting vessel movement-related clearances.
2. Physical Boarding Treated as an Independent Statutory Process
The circular clarifies that physical boarding by Customs officers is an independent statutory process governed under:
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- Section 37 of the Customs Act, 1962; and
- Imported Stores (Retention on Board) Regulations, 1963
Therefore, boarding formalities are separate from the procedural requirements for granting Entry Inward and Sail-out Clearance.
3. Mandatory Online Filing of SAM and SDM Under SCMTR
Shipping Lines and Shipping Agents are required to file the following electronically under the Sea Cargo Manifest and Transhipment Regulations (SCMTR):
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- Sea Arrival Manifest (SAM)
- Sea Departure Manifest (SDM)
The filings shall include details relating to:
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- Crew effects
- Ship stores
- Persons on board
This digital reporting framework is intended to improve efficiency, transparency and data-based processing of vessel clearances.
4. Upload of Supporting Documents Through e-Sanchit
The circular provides that supporting documents may be uploaded through e-Sanchit using IRN-based referencing.
The digital document submission mechanism is intended to reduce paperwork and facilitate faster processing of vessel-related customs formalities.
5. Conditions for Grant of Entry Inward and Sail-out Clearance
CBIC has clarified that Entry Inward and Vessel Sail-out Clearance shall be granted upon:
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- Filing of requisite documents;
- Submission of SAM/SDM messages; and
- Completion of prescribed checks and procedural requirements
The process shall be completed without insisting upon physical boarding of the vessel.
6. Risk-Based Physical Boarding by Customs Officers
The circular further states that physical boarding by Customs officers shall be undertaken on a risk-based approach depending upon vessel profiling.
The risk assessment may consider factors such as:
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- Compliance behaviour of the vessel or operator
- Nature of voyage
- Vessel itinerary and movement history
- Nature of cargo
- Other relevant risk parameters
This approach is intended to focus Customs intervention on higher-risk vessels while facilitating smoother clearance for compliant operators.
7. Objective of the Circular
The circular aims to standardise vessel clearance procedures, reduce operational delays and strengthen trade facilitation through digitised, risk-based customs administration.
By delinking vessel clearance from mandatory physical boarding and promoting electronic filing under SCMTR and e-Sanchit, CBIC seeks to improve efficiency and predictability in maritime customs operations.
