No Compulsion for Vessel for Entry or Sail Out

· The Central Board of Indirect Taxes & Customs (CBIC) issued Circular No. 26/2026-Customs dated 15 May 2026 to standardise procedures for Entry Inward and Vessel Sail-out Clearance across ports.

· CBIC observed that some ports linked Entry Inward and Sail-out Clearance with physical boarding of Customs officers, causing delays in cargo operations.

· The circular clarified that Entry Inward is governed under Sections 30 and 31 of the Customs Act, 1962, while Vessel Sail-out Clearance is governed under Sections 41 and 42.

· Physical boarding of vessels by Customs officers is a separate statutory process under Section 37 of the Customs Act and the Imported Stores (Retention on Board) Regulations, 1963.

· CBIC directed that Entry Inward and Sail-out Clearance should not be made contingent upon physical boarding of Customs officers.

· The Board highlighted the rollout of Sea Arrival Manifest (SAM) and Sea Departure Manifest (SDM) messages under SCMTR for online filing by shipping lines and agents.

· Shipping lines and agents can upload crew effects, ship stores, and other declarations through e-Sanchit using IRN-based referencing.

· Customs officers are expected to grant Entry Inward and Sail-out Clearance remotely based on online filings and prescribed checks.

· The circular mandates prompt grant of clearances upon submission of requisite documents, including SAM/SDM filings, without insisting on physical boarding.

· Physical boarding of vessels should henceforth be conducted on a risk-based approach considering factors such as compliance behaviour, voyage nature, vessel itinerary, cargo type, and security concerns.

· Field formations have been instructed to issue Public Notices informing stakeholders and report implementation difficulties, if any, to the Board.

[CBIC Circular No. 26/2026-Customs dated 15 May, 2026]

Subject: Standardisation of procedures relating to grant of Entry Inward and Vessel Sail-out Clearance.

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.

2. 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.

3. 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.

4. Field formations may take note that:

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.

5. 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.

6. 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.

F. No. CBIC-52/65/2024