Importers to Declare Hazardous Cargo in BE, Circular to List Codes Issued from 1 July

Ø  68 Tariff Lines Mandated for Declaration as Hazardous Cargo in the Bill of Entry

·         The Central Board of Indirect Taxes and Customs (CBIC) has introduced a system-based mechanism for identification and expedited clearance of hazardous imported cargo.

·         The move follows representations from trade seeking faster processing of hazardous goods consignments.

·         Consultations were held with Mumbai Customs Zone-II and the National Assessment Centre (NAC) for Chemicals to prepare a list of selected hazardous cargo based on industry feedback.

·         Appropriate system changes are being implemented to identify hazardous cargo at the time of filing Bills of Entry (BoE).

·         Importers will now be required to mandatorily declare hazardous cargo at the item level in the Bill of Entry for goods falling under specified tariff chapters listed in Annexure-A.

·         Such Bills of Entry will be automatically flagged by the customs system for expedited processing.

·         During assessment, examination, and Out of Charge stages, customs officers will receive system-generated alerts indicating that the shipment contains hazardous cargo.

·         A detailed advisory on the operational procedure will be issued by the Directorate General of Systems (DG Systems).

·         The facility will be implemented across all customs formations by 1 July 2026.

·         The National Customs Targeting Centre (NCTC) will also modify the Risk Management System (RMS) to facilitate smoother clearance of identified hazardous cargo.

·         Customs field formations have been instructed to issue Trade/Public Notices and Standing Orders to inform stakeholders and guide officers regarding the new procedure.

·         Stakeholders may report implementation difficulties to the Board for further action.

 

[CBIC Circular No. 24/2026-Customs dated 14 May, 2026]

Subject: Identification and import clearance of Hazardous cargo.

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.

F. No. 401/04/2025-Cus.III

Annexure-A

Sl. No.

DESCRIPTION

CTH

1

TRIFLIC ACID

2904 90 90

2

POTASSIUM HYDROXIDE 90 PCT MIN

2815 20 00

3

HYDRAZINE HYDRATE 64 PCT

2825 10 20

4

BROMINE ELEMENTAL

2801 30 20

5

BENZALDEHYDE

2912 21 00

6

BENZALDEHYDE (ISO TANK CONTAINER)

2912 21 00

7

FURFURYL ALCOHOL 98% MIN

2932 13 00

8

FURFURYL ALCOHOL 98% MIN (ISO TANK CONTAINER)

2932 13 00

9

DIETHYLENE GLYCOL DIMETHYL ETHER (DIGLYME) 99.5% MIN

2909 49 90

10

3,4 DICHLORO PHENYL ISOCYANATE

2929 10 90

11

N-PROPANOL

2905 12 10

12

MONOISOPROPYL AMINE 99.5% MIN

2921 19 90

13

MONOISOPROPYL AMINE 70% MIN

2921 19 90

14

1,2-DIMETHOXY ETHANE (MONOGLYME) 99.5% MIN

2909 49 90

15

ACETONITRILE

2926 90 00

16

METHALLYL CHLORIDE 99.5% MIN

2903 29 90

17

MONOISOPROPYL AMINE 70%

2921 11 90

18

TERTIARY BUTANOL 99.5% MIN

2905 14 90

19

ACETONITRILE

2926 90 90

20

HEXAMINE UNSTABILISED GRADE

2921 29 10

21

N,N- DIISOPROPYLCAR BODIIMIDE

2925 29 90

22

METHANE SULFONYL CHLORIDE

2904 10 90

23

PARA AMINO PHENOL 98.5% MIN

2922 29 13

24

PHENYL HYDRAZINE

2928 00 90

25

TRICHLOROETHY LENE (APTA CERTIFICATE ATTACHED)

2903 22 00

26

TRIPHOSGENE 99.5% MIN

2920 90 90

27

AMINOACETONIT RILE SULFATE

2926 90 90

28

PARA ANISIDINE

2922 29 90

29

GLACIAL ACRYLIC ACID

2916 11 00

30

DIETHYLENETRIA MINE (DETA)

2921 29 90

31

FORMIC ACID 99%

2915 11 00

32

MALEIC ANHYDRIDE

2917 14 00

33

P-TOLUENE SULFONYL CHLORIDE

2904 99 90

34

CYANO ACETIC ACID 70%

2926 90 90

35

4-PHENOXY-2,6- DIISOPROPYL PHENYL ISOTHIOCYANATE (DIPPI) 97% MIN

2930 90 99

36

N-METHYL PIPERAZINE

2933 59 90

37

N-METHYL PIPERAZINE

2933 59 90

38

1,2-DIPHENOXY ETHANE (DPE)

2909 30 90

39

DICHLOROTOLUE NE MIXTURE (ISO TANK CONTAINER)

2903 99 90

40

ISOXADIFEN- ETHYL 98%

2934 99 90

41

CARTAP HYDROCHLORIDE TECHNICAL 98% W/W MIN

3808 91 99

42

OXYFLUORFEN TECHNICAL 97% W/W MIN

3808 93 99

43

TERTIARY BUTANOL 99.5 PCT MIN

2905 14 90

44

DIBROMOMETHA NE

2903 69 00

45

MIBK (METHYL ISO BUTYL KETONE) (KICEPA CERTIFICATE ATTACHED)

2914 13 00

46

MIBK (METHYL ISO BUTYL KETONE) (KICEPA CERTIFICATE ATTACHED)

2914 13 00

47

MONOCHLORO ACETIC ACID

2915 40 10

48

DI-TERT BUTYL DICARBONATE

2920 90 90

49

2- HYDROXYETHYL ACRYLATE

2916 12 90

50

BENZALDEHYDE (ISO TANK CONTAINER)

2912 21 00

51

ISOVALERAL DEHYDE

2912 19 90

52

ALLYL CHLORIDE

2903 29 00

53

1,2,4-TRIAZOLE SODIUM

2933 99 90

54

HYDROXYLAMINE HYDROCHLORIDE

2825 10 90

55

ATRAZINE TECHNICAL 95% MIN

3808 93 99

56

NA-METHYLATE CRYSTALS

2905 19 90

57

N-HEXANE 99% MIN

2901 10 00

58

MONOCHLOROBE NZENE 99.9 (MCB) (ISO TANK CONTAINER)

2903 91 10

59

TRIFLUOROETHA NOL (99.9%)

2905 59 90

60

CHLOROACETONI TRILE

2926 90 90

61

ORTHO PHENYLENE DIAMINE- WHITE FLAKES

2921 51 10

62

ALLYL ALCOHOL (99.8 % MIN ) TECHNICAL GRADE

2905 29 00

63

ISOBUTYRALDEH YDE

2912 19 90

64

2-CHLORO-5- CHLORO METHYL THIAZOLE 98.5% MIN (CCMT)

2934 99 90

65

2-METHYL TETRAHYDROFUR AN ( ISO TANK CONTAINER ) (ORIGIN:EUROPEAN UNION )

2932 19 90

66

FLUORO BENZENE 99.9% MIN

2903 99 90

67

3-AMINOPROPYL TRIETHOXY SILANE ( GX- 550 )

2931 90 90

68

BENZALDEHYDE 99.9% MIN (ISO TANK CONTAINER)

2912 21 00