Hazardous cargo must now be declared item by item in the Bill of Entry
From 1 July, selected hazardous goods are identified by the customs system when the Bill of Entry is filed. The declaration is mandatory at item level, so product master data—not the vessel arrival—is where clearance now starts.
CBIC Circular 24/2026 introduced system identification of selected hazardous cargo across all customs formations from 1 July 2026. Where imported goods fall within the chapters listed in the circular’s annexure, the importer must declare hazardous cargo at item level in the Bill of Entry.
The system then flags the Bill of Entry and displays a message to the customs officer during assessment, examination and out-of-charge. CBIC describes this as a facilitation measure intended to help officers identify and process hazardous shipments expeditiously. It is not a relaxation of dangerous-goods, port, environmental or product-specific requirements.
A shipment-level note that says “chemicals” is not enough. Each relevant line item needs an accurate classification and hazardous status supported by the product documents.
Why item-level identification matters
One consignment can contain several products with different properties. A mixed chemical shipment may include regulated dangerous goods, a non-dangerous product and an item subject to a separate agency approval. Treating the whole invoice as one description makes risk assessment, storage and examination harder and can cause avoidable queries.
The new customs flag also means inconsistencies are more visible. If the Bill of Entry says non-hazardous while the Safety Data Sheet, UN number, shipping declaration or carrier record indicates dangerous goods, expect the discrepancy to be examined.
The pre-filing document pack
- Current Safety Data Sheet. Use the correct product and formulation, with transport information, hazard classification and emergency measures—not a generic sheet for a product family.
- Accurate tariff classification and item description. The commercial name, technical identity, concentration or grade and intended use should support the HS classification and the hazardous declaration.
- Transport identifiers. Where applicable, confirm the UN number, proper shipping name, class or division, packing group, marine-pollutant status and flash point across the booking and documents.
- Packaging and label evidence. Confirm approved packaging, marks, labels and segregation requirements with the carrier and the handling location before cargo acceptance.
- Regulatory permissions. Hazardous identification does not replace consent or documents required by environmental, chemical, plant, drug, explosives or other participating authorities.
- Emergency contact and handling plan. Ensure the carrier, terminal, customs broker, transporter and consignee receive the information each needs.
Align commercial and transport teams
The buying team often holds the formulation and manufacturer SDS. The freight team holds the booking declaration. The customs broker sees the tariff line. Problems arise when each works from a different product name or version. Maintain a controlled product master that maps SKU, technical description, HS code, hazardous status, UN details and required licences.
Send that pack before booking and again before Bill of Entry filing. Do not wait for arrival to discover that the carrier accepted the cargo under one classification while the import entry uses another. A corrected filing may still be possible, but amendments consume time while storage and equipment clocks continue.
Our customs-clearance and sea-freight teams can coordinate the commercial, transport and entry data. Final classification and regulatory applicability should be confirmed for the actual product.
Questions we are getting
When did the hazardous-cargo Bill of Entry flag start?
CBIC directed implementation across all customs formations by 1 July 2026. The importer must make the relevant declaration at item level for goods covered by the chapters in the circular’s annexure.
Does the customs flag replace the dangerous-goods declaration to the carrier?
No. Customs filing and transport compliance are separate. Carrier acceptance, IMDG or air dangerous-goods requirements, packaging, labelling and port rules still apply.
Is an SDS alone enough for clearance?
Usually not. It is a key technical document, but Customs may also require accurate classification, product and transport details, licences or agency approvals, packaging evidence and other commodity-specific records.