{"id":9184,"date":"2026-05-21T18:26:34","date_gmt":"2026-05-21T12:56:34","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9184"},"modified":"2026-05-21T18:26:34","modified_gmt":"2026-05-21T12:56:34","slug":"cbic-standardises-entry-inward-and-vessel-sail-out-clearance-procedures","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cbic-standardises-entry-inward-and-vessel-sail-out-clearance-procedures","title":{"rendered":"CBIC Standardises Entry Inward and Vessel Sail-Out Clearance Procedures"},"content":{"rendered":"

Circular No. 26\/2026-Customs<\/a>, Dated 15-05-2026<\/p>\n

The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular standardising procedures relating to the grant of Entry Inward<\/strong> and Vessel Sail-out Clearance<\/strong> under the Customs framework.<\/p>\n

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.<\/p>\n

1. Physical Boarding Not Mandatory for Entry Inward or Sail-out Clearance<\/h2>\n

CBIC has clarified that the grant of\u00a0Entry Inward<\/strong>\u00a0and\u00a0Vessel Sail-out Clearance<\/strong> shall not be made contingent upon the physical boarding of Customs officers on the vessel.<\/span><\/p>\n

Accordingly, Customs formations shall not insist on physical boarding as a pre-condition for granting vessel movement-related clearances.<\/p>\n

2. Physical Boarding Treated as an Independent Statutory Process<\/h2>\n

The circular clarifies that physical boarding by Customs officers is an independent statutory process governed under:<\/p>\n

    \n
  • \n
      \n
    • Section 37 of the Customs Act, 1962; and<\/li>\n
    • Imported Stores (Retention on Board) Regulations, 1963<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      Therefore, boarding formalities are separate from the procedural requirements for granting Entry Inward and Sail-out Clearance.<\/p>\n

      3. Mandatory Online Filing of SAM and SDM Under SCMTR<\/h2>\n

      Shipping Lines and Shipping Agents are required to file the following electronically under the Sea Cargo Manifest and Transhipment Regulations (SCMTR):<\/p>\n

        \n
      • \n
          \n
        • Sea Arrival Manifest (SAM)<\/strong><\/li>\n
        • Sea Departure Manifest (SDM)<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

          The filings shall include details relating to:<\/p>\n

            \n
          • \n
              \n
            • Crew effects<\/li>\n
            • Ship stores<\/li>\n
            • Persons on board<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              This digital reporting framework is intended to improve efficiency, transparency and data-based processing of vessel clearances.<\/p>\n

              4. Upload of Supporting Documents Through e-Sanchit<\/h2>\n

              The circular provides that supporting documents may be uploaded through e-Sanchit<\/strong> using IRN-based referencing<\/strong>.<\/p>\n

              The digital document submission mechanism is intended to reduce paperwork and facilitate faster processing of vessel-related customs formalities.<\/p>\n

              5. Conditions for Grant of Entry Inward and Sail-out Clearance<\/h2>\n

              CBIC has clarified that Entry Inward and Vessel Sail-out Clearance shall be granted upon:<\/p>\n

                \n
              • \n
                  \n
                • Filing of requisite documents;<\/li>\n
                • Submission of SAM\/SDM messages; and<\/li>\n
                • Completion of prescribed checks and procedural requirements<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                  The process shall be completed without insisting upon physical boarding of the vessel.<\/p>\n

                  6. Risk-Based Physical Boarding by Customs Officers<\/h2>\n

                  The circular further states that physical boarding by Customs officers shall be undertaken on a risk-based approach<\/strong> depending upon vessel profiling.<\/p>\n

                  The risk assessment may consider factors such as:<\/p>\n

                    \n
                  • \n
                      \n
                    • Compliance behaviour of the vessel or operator<\/li>\n
                    • Nature of voyage<\/li>\n
                    • Vessel itinerary and movement history<\/li>\n
                    • Nature of cargo<\/li>\n
                    • Other relevant risk parameters<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                      This approach is intended to focus Customs intervention on higher-risk vessels while facilitating smoother clearance for compliant operators.<\/p>\n

                      7. Objective of the Circular<\/h2>\n

                      The circular aims to standardise vessel clearance procedures, reduce operational delays and strengthen trade facilitation through digitised, risk-based customs administration.<\/p>\n

                      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.<\/p>\n","protected":false},"excerpt":{"rendered":"

                      Circular No. 26\/2026-Customs, Dated 15-05-2026 The Central Board of Indirect Taxes and…<\/p>\n","protected":false},"author":19,"featured_media":9203,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,178,47],"tags":[],"class_list":["post-9184","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-customs-statutory-scope"],"yoast_head":"\nCBIC Standardises Entry Inward and Vessel Sail-Out Clearance Procedures<\/title>\n<meta name=\"description\" content=\"CBIC clarifies Entry Inward and Vessel Sail-out Clearance cannot depend on physical boarding of customs officers.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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