24/2026 : Identification and import clearance of Hazardous cargo

Circular No. 24/2026-Customs F. No. 401/04/2025-Cus.III Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs)

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Room No. 16049, Kartavya Bhawan, New Delhi 14-05-2026 To, All (Pr.) Chief Commissioners of Customs/Customs (Preventive)/ Customs & Central Tax, All (Pr.) Commissioners of Customs/Customs (Preventive), All (Pr.) Director Generals/Director Generals under CBIC.

Subject: Identification and import clearance of Hazardous cargo -Reg.

References have been received from the trade requesting appropriate identification and import clearance of Hazardous cargo. It was requested that the Bills of Entry covering such goods may be flagged by the System so that the assessing officers can identify and process the same expeditiously.

2. Consultations were undertaken by Board with Mumbai Customs Zone-II (NAC Chemicals) and a list of selected hazardous cargo has been compiled based on industry feedback (as detailed in Annexure-A).

3. As a measure to assist officers in the verification and processing of imported Hazardous cargo, appropriate changes are being made in the system to identify such cargo at the time of filing the Bill of Entry by the importer.

4. The importer will be required to mandatorily declare Hazardous cargo at the item level in the Bill of entry, if the goods being imported fall under the corresponding Chapters mentioned in Annexure-A. Such Bills of Entry will be flagged by the system to the officer for expeditious clearance of such goods. At the time of assessment, examination and out of charge, for such Bills of Entry, a message will be displayed by system to the Customs Officer to indicate that the Bill of Entry contains Hazardous cargo, so as to identify and ensure expeditious processing of such shipments. A detailed Advisory in this regard shall be issued by the DG Systems. This facility will be implemented across all customs formations by 01.07.2026.

5. NCTC shall also make suitable modifications in RMS for providing better facilitation for such identified hazardous cargo.

6. These guidelines may be brought to the notice of the trade under your jurisdiction by issuing suitable Trade / Public Notices. Suitable Standing Orders may also be issued for the guidance of the field officers.

7. Difficulties faced, if any, may be brought to the notice of the Board immediately.

Hindi version follows.

Yours faithfully,

(Anshuman Yadav) OSD (Cus-III) Email: uscus.3-dor@gov.in

Copy to: - The Webmaster, CBIC (for information and necessary action)

Annexure-A