CBIC Mandates Hazardous Cargo Declaration in Bills of Entry from July 1, 2026

The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance (Department of Revenue) has issued a Circular No. 24/2026-Customs, dated May 14, 2026, regarding the identification and import clearance of hazardous cargo. This decision has been taken considering several representations requesting a better system to identify such shipments during customs clearance so that delays could be avoided.

The CBIC has prepared a long list of chemicals and goods classified as hazardous cargo, covered under different Customs Tariff Headings (CTH), after consulting with Mumbai Customs Zone II and industry representatives. This list includes triflic acid, potassium hydroxide, hydrazine hydrate, bromine, acetonitrile, acrylic acid, formic acid, maleic anhydride, allyl chloride, n-hexane, and several other chemicals.

According to the representations submitted to the CBIC, it was requested that the Bills of Entry covering such goods be pointed out by the system itself so that it becomes easier and faster for the assessing officers (AOs) to identify hazardous cargo and safely process it.

After detailed discussions, the CBIC has considered this request and mandated all importers to declare hazardous cargo at the item level while filing the Bill of Entry if the imported goods fall under the notified categories. Once declared, the customs system will automatically flag such Bills of Entry to customs officers during assessment, examination, and out-of-charge stages.

CBIC has also directed the National Customs Targeting Centre (NCTC) to introduce suitable amendments in the Risk Management System (RMS) to facilitate smoother clearance of identified hazardous goods. The new facility will be implemented across all customs formations in India by July 01, 2026. Trade notices and standing orders will also be issued to inform importers and guide field officers.