The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, Government of India, has issued Circular No. 26/2026-Customs dated 15th May, 2026, standardising the procedures relating to grant of Entry Inward and Vessel Sail-out Clearance at Customs ports across the country. The Circular has been issued by the Customs Policy Wing in order to address varying practices being followed across ports, which in certain cases were being linked with physical boarding of Customs officers on the vessel, thereby resulting in avoidable delays in commencement and completion of cargo operations.
It has been observed by the Board that at some ports, Entry Inward is being granted only after physical boarding of the vessel post-berthing, and similarly, Sail-out Clearance is also being linked with completion of boarding formalities. The Board has noted that such practices may lead to delays in port operations and impact the efficiency of EXIM trade.
By way of the said Circular, CBIC has clarified that the provisions relating to Entry Inward are governed by Sections 30 and 31 of the Customs Act, 1962, while Vessel Sail-out Clearance is governed by Sections 41 and 42 of the said Act. The boarding of vessels by Customs officers is an independent statutory process governed under Section 37 of the Customs Act, 1962, read with the Imported Stores (Retention on Board) Regulations, 1963, framed in exercise of the powers conferred by Section 157 of the Customs Act, 1962, which provide for Customs control over imported stores, including sealing or inventory wherever required. Accordingly, the Board has clarified that grant of Entry Inward and Vessel Sail-out Clearance shall not be made contingent upon physical boarding of Customs officers on the vessel.
The Circular further apprises the field formations that CBIC has already rolled out the Sea Arrival Manifest (SAM) and Sea Departure Manifest (SDM) messages under the Sea Cargo Manifest and Transhipment Regulations (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. These messages also include filing of crew and stock declaration details required by Customs officers to grant Entry Inward/Sail-out Clearance. All stakeholders are accordingly required to file online messages, so that Customs officers can grant Entry Inward/Sail-out remotely.
Accordingly, the Board has directed that Entry Inward and Sail-out Clearance shall be granted promptly upon filing of the requisite documents, including SAM/SDM, and on completion of the prescribed checks, without insisting on physical boarding of the vessel. Further, physical boarding of vessels by Customs officers shall henceforth be undertaken on the basis of risk profiling of the vessels. The concerned field formations have been advised to devise a 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 parameters having a bearing on the safety and security of cargo.
The Board has also directed the field formations to issue suitable Public Notices to inform stakeholders of the standardised procedure, and to bring any difficulties faced in implementation of the Circular to the notice of the Board. The Circular has been signed by Shri Suresh Kumar Meena, Deputy Commissioner/OSD, Customs Policy Wing, CBIC. The Hindi version of the Circular is to follow.
The Circular is expected to bring uniformity in procedures across all Customs ports, eliminate avoidable delays in cargo operations, promote ease of doing business, and reinforce the Government’s commitment to a faceless, paperless and risk-based Customs administration.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003326/ENG/Circulars
