Central Board of Indirect Taxes and Customs issued Circular No. 26/2026-Customs regarding standardisation of procedures for grant of Entry Inward and Vessel Sail-out Clearance at ports. The circular refers to varying practices followed across ports where such clearances were linked with physical boarding of Customs officers on vessels, resulting in delays in cargo operations.

The circular provides that Entry Inward is governed under Sections 30 and 31 of the Customs Act, 1962 and Vessel Sail-out Clearance is governed under Sections 41 and 42 of the Customs Act, 1962. It further states that physical boarding of vessels by Customs officers is an independent statutory process governed under Section 37 of the Customs Act, 1962 and the Imported Stores (Retention on Board) Regulations, 1963.

The circular states that grant of Entry Inward and Vessel Sail-out Clearance shall not be made contingent upon physical boarding of Customs officers on vessels.

The circular further refers to implementation of Sea Arrival Manifest (SAM) and Sea Departure Manifest (SDM) messages under SCMTR for filing by shipping lines and shipping agents. It states that stakeholders are required to file online messages to enable remote grant of Entry Inward and Sail-out Clearance by Customs officers.

Field formations have been directed to grant Entry Inward and Sail-out Clearance upon filing of requisite documents including SAM and SDM and completion of prescribed checks without insisting on physical boarding of vessels. The circular further provides that physical boarding of vessels shall be undertaken based on risk profiling considering compliance behaviour, nature of voyage, itinerary of vessel, nature of cargo and other relevant parameters.