The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 24/2026-Customs dated 14 May 2026, introduced a system-based mechanism for identification and expeditious clearance of hazardous cargo imported into India. The circular was issued after trade representations requested that Bills of Entry containing hazardous goods should be identifiable by Customs officers for faster processing. Following consultations with Mumbai Customs Zone-II and industry stakeholders, CBIC prepared a list of specified hazardous cargo items, detailed in Annexure-A, covering chemicals and hazardous substances classified under various Customs Tariff Headings. The circular mandates importers to declare hazardous cargo at the item level in Bills of Entry whenever goods fall within the listed chapters. The Customs system will automatically flag such consignments during assessment, examination, and out-of-charge stages, enabling officers to identify and process them expeditiously. The National Customs Targeting Centre (NCTC) will also modify the Risk Management System for improved facilitation of identified hazardous cargo. CBIC directed field formations to issue trade notices and standing orders for implementation guidance. The new system-based identification and clearance mechanism will be implemented across all Customs formations from 01 July 2026.
F. No. 401/04/2025-Cus.III
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Circular No. 24/2026-Customs | Dated: 14-05-2026
To,
All (Pr.) Chief Commissioners of Customs/Customs (Preventive)/ Customs & Central Tax,
All (Pr.) Commissioners of Customs/Customs (Preventive),
All (Pr.) Director Generals/Director Generals under CBIC.
Subject: Identification and import clearance of Hazardous cargo -Reg.
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.
Hindi version follows.
Yours faithfully,
(Anshuman Yadav)
OSD (Cus-III)
Email: uscus.3-dor@gov.in
Copy to: – The Webmaster, CBIC (for information and necessary action)
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 | 292529 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:EUROPEA NUNION ) |
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 |
