The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, vide Circular No. 24/2026-Customs dated May 14, 2026, has issued comprehensive guidelines for the identification and expeditious import clearance of Hazardous cargo. The Circular has been addressed to all Principal Chief Commissioners / Chief Commissioners of Customs, Customs (Preventive) and Customs & Central Tax, all Principal Commissioners / Commissioners of Customs and Customs (Preventive) and all Principal Director Generals / Director Generals under CBIC.
Background — Trade Representations: References had been received from the trade requesting appropriate identification and expeditious import clearance of Hazardous cargo. It was specifically represented that Bills of Entry covering such goods may be flagged by the System so as to enable assessing officers to identify and process these consignments on priority.
Consultation with Mumbai Customs Zone-II (NAC Chemicals) — Compilation of List: In response to the representations, the Board undertook consultations with Mumbai Customs Zone-II (NAC Chemicals) and, based on industry feedback, has compiled a list of selected hazardous cargo. The said list has been notified as Annexure-A to the Circular and covers 68 (sixty-eight) specified hazardous goods along with their corresponding Customs Tariff Headings (CTH).
System-Based Identification at the Time of Filing of Bill of Entry: To assist Customs officers in the verification and processing of imported Hazardous cargo, appropriate changes are being made in the Customs automated system (ICES) to identify such cargo at the time of filing of the Bill of Entry by the importer.
Mandatory Item-Level Declaration by Importers: The importer shall be required to mandatorily declare Hazardous cargo at the item level in the Bill of Entry, where the goods being imported fall under the corresponding Chapters mentioned in Annexure-A. Such Bills of Entry shall be flagged by the system to the proper officer for expeditious clearance of the goods. At the stages of assessment, examination and out-of-charge, a system-generated message shall be displayed to the Customs Officer indicating that the Bill of Entry contains Hazardous cargo, so as to ensure expeditious processing of such shipments. A detailed Advisory in this regard shall be issued by the Directorate General of Systems and Data Management (DG Systems). The said facility shall be implemented across all customs formations by July 01, 2026.
Facilitation through Risk Management System (RMS): The National Customs Targeting Centre (NCTC) shall also make suitable modifications in the Risk Management System (RMS) so as to provide better facilitation for such identified Hazardous cargo at the time of import clearance.
Issuance of Trade / Public Notices and Standing Orders: The Chief Commissioners and Commissioners concerned have been directed to bring these guidelines to the notice of the trade under their respective jurisdictions by issuing suitable Trade Notices / Public Notices, and to issue suitable Standing Orders for the guidance of the field officers.
Reporting of Difficulties: Difficulties, if any, faced in the implementation of these guidelines may be brought to the notice of the Board immediately. A Hindi version of the Circular shall follow.
Effect of this Circular:
Circular No. 24/2026-Customs operationalises a structured framework for the identification and expeditious clearance of Hazardous cargo at the time of import. Importers shall be required to make a mandatory item-level declaration in the Bill of Entry for the 68 hazardous goods listed in Annexure-A, on the basis of which the system shall automatically flag such consignments to the proper officer at the stages of assessment, examination and out-of-charge. Coupled with corresponding modifications in the RMS by NCTC, the framework is intended to reduce dwell time and enhance regulatory oversight in respect of hazardous chemicals and allied goods, and shall be rolled out across all customs formations by July 01, 2026.
The Circular along with the Annexure can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003325/ENG/Circulars
