References were received from trade requesting identification and import clearance of hazardous cargo, with a request that Bills of Entry covering such goods be flagged by the system so that assessing officers can identify and process them. Consultations were undertaken by the Board with Mumbai Customs Zone-II (NAC Chemicals), and a list of selected hazardous cargo was compiled based on industry feedback, as detailed in Annexure-A of the circular.

Changes are being made in the customs system to identify hazardous cargo at the time of filing the Bill of Entry. Importers 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. Bills of Entry covering such goods will be flagged by the system to the officer. At the time of assessment, examination, and out of charge, a message will be displayed by the system to the Customs Officer indicating that the Bill of Entry contains hazardous cargo. A detailed Advisory in this regard is to be issued by the DG Systems. This facility is to be implemented across all customs formations by July 01, 2026. NCTC is directed to make suitable modifications in RMS for such identified hazardous cargo. Field formations are directed to bring these guidelines to the notice of trade by issuing Trade/Public Notices and to issue Standing Orders for the guidance of field officers. The circular is addressed to all Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Customs & Central Tax, all Principal Commissioners/Commissioners, and all Principal Director Generals/Director Generals under CBIC.

Annexure-A lists 68 hazardous cargo items with their respective CTH (Customs Tariff Headings), including chemicals such as Triflic Acid (CTH: 2904 90 90), Potassium Hydroxide 90 PCT Min (CTH: 2815 20 00), Hydrazine Hydrate 64 PCT (CTH: 2825 10 20), Bromine Elemental (CTH: 2801 30 20), Benzaldehyde (CTH: 2912 21 00), Furfuryl Alcohol 98% Min (CTH: 2932 13 00), Diethylene Glycol Dimethyl Ether (Diglyme) 99.5% Min (CTH: 2909 49 90), 3,4 Dichloro Phenyl Isocyanate (CTH: 2929 10 90), N-Propanol (CTH: 2905 12 10), Monoisopropyl Amine 99.5% Min (CTH: 2921 19 90), Acetonitrile (CTH: 2926 90 00 and 2926 90 90), Methallyl Chloride 99.5% Min (CTH: 2903 29 90), Tertiary Butanol 99.5% Min (CTH: 2905 14 90), Hexamine Unstabilised Grade (CTH: 2921 29 10), Methane Sulfonyl Chloride (CTH: 2904 10 90), Para Amino Phenol 98.5% Min (CTH: 2922 29 13), Triphosgene 99.5% Min (CTH: 2920 90 90), Glacial Acrylic Acid (CTH: 2916 11 00), Maleic Anhydride (CTH: 2917 14 00), Formic Acid 99% (CTH: 2915 11 00), N-Hexane 99% Min (CTH: 2901 10 00), Allyl Chloride (CTH: 2903 29 00), Monochloro Acetic Acid (CTH: 2915 40 10), Allyl Alcohol 99.8% Min Technical Grade (CTH: 2905 29 00), and others as listed in Annexure-A.