CBIC / GST circular 26/2026-Customs · 19 May 2026
Official title
26/2026 : Standardisation of procedures relating to grant of Entry Inward and Vessel Sail-out Clearance
Official record
Open source pageSummary
Check the official recordThe Central Board of Indirect Taxes and Customs (CBIC) has clarified that the grant of Entry Inward and Vessel Sail-out Clearance under the Customs Act, 1962, must not be contingent upon the physical boarding of vessels by Customs officers. Boarding is an independent statutory process under Section 37 of the Act. Shipping lines and agents are required to file Sea Arrival Manifest (SAM) and Sea Departure Manifest (SDM) messages online, including crew and store declarations via e-Sanchit, to facilitate remote clearance. Field formations are directed to grant clearances promptly upon document submission and prescribed checks, transitioning to a risk-based boarding mechanism for vessels based on factors such as compliance behavior and cargo nature.
What you must do
Who is affected
Circular No. 26/2026-Customs F. No.CBIC-52/65/2024 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Customs Policy Wing) 16049, Kartavya Bhavan -1, New Delhi Dated: 15th May, 2026
To The Principal Chief Commissioners/Chief Commissioner of Customs/Customs (Preventive), The Principal Chief Commissioners/Chief Commissioner of Customs & Central Tax, The Principal Director Generals/Director Generals under CBIC, The Principal Commissioners/Commissioners of Customs/Customs (Preventive).
Subject: Standardisation of procedures relating to grant of Entry Inward and Vessel Sail-out Clearance – reg.
Madam/Sir,
Attention is invited to the varying practices followed across ports with regard to grant of Entry Inward and Vessel Sail-out Clearance, which in certain cases are being linked with physical boarding of Customs officers on the vessel, resulting in avoidable delays in commencement and completion of cargo operations.
The matter has been examined. It is observed that at some ports, Entry Inward is granted only after physical boarding of the vessel post-berthing, and similarly, Sail-out Clearance is also being linked with completion of boarding formalities. Such practices may lead to delays.
In this regard, it is clarified that:
i. The provisions relating to Entry Inward are governed by Sections 30 and 31 of the Customs Act, 1962, and Vessel Sail-out Clearance is governed by Sections 41 and 42 of the said Act. The boarding of vessels by the officers is independent statutory process.
ii. Physical boarding of Customs officers on vessels is independent statutory process governed under Section 37 of the Customs Act, 1962 and the Imported Stores (Retention on Board) Regulations, 1963, which provide for Customs control over imported stores, including sealing or inventory, wherever required issued in exercise of the powers conferred by section 157 of the Customs Act, 1962.
iii. Thus grant of Entry Inward and Vessel Sail-out Clearance shall not be made contingent upon physical boarding of Customs officers on the vessel.
CBIC-52/65/2024-O/oJS(Customs)-CBEC-(pt.I) I/148259/2026
i. CBIC has already rolled out Sea Arrival Manifest (SAM) and Sea Departure Manifest (SDM) messages under SCMTR, to be filed by Shipping lines and Shipping Agents. The Shipping lines and Shipping agents may declare crew effects, ship stores and persons under SCMTR, wherein provision has been enabled for upload of such details in PDF format through e-Sanchit with IRN- based referencing in message filings. The messages include filing of crew and stock declaration details required by Customs Officers to grant Entry Inwards/Sail out clearance.
ii. All stakeholders are required to file online messages, so that customs officers can grant Entry Inward/Sail out remotely.
Accordingly, it is directed that Entry Inward and Sail Out Clearance are granted promptly upon filing of requisite documents, including Sea Arrival Manifest (SAM)/ Sea Departure Manifest (SDM), and completion of prescribed checks, without insisting on physical boarding of the vessel. Further, physical boarding of vessels by Customs officers shall be undertaken based on risk profiling of the vessels. Concerned field formations may devise suitable mechanism for risk based boarding by Customs officers considering compliance behaviour, nature of voyage, itinerary of vessel on move, nature of cargo being carried and other relevant parameter having bearing of safety and security of cargo.
Suitable Public Notice may be issued by field formations to inform stakeholders. Difficulties, if any, in implementation of this Circular may be brought to the notice of the Board.
Hindi version follows.
Yours faithfully,
(Suresh Kumar Meena) Deputy Commissioner/OSD Customs Policy Wing
CBIC-52/65/2024-O/oJS(Customs)-CBEC-(pt.I) I/148259/2026
