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    Late-fee waiver for supplementary Bills of Entry depends on sufficient cause, not automated delay calculations alone.
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Risk-based selective physical boarding will apply to vessels at...

Risk-based vessel boarding links customs inspections to advance profiling while preserving declaration and onboard-store accountability.

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Customs September 28, 2026 Circulars
Risk-based selective physical boarding will apply to vessels at specified docks, jetties and anchorage points. Customs screening will consider compliance history, voyage details, prior port calls, cargo, crew profiles, and declarations concerning crew effects, ship stores and satellite devices. Terminal operators must provide tentative berthing lists, while designated superintendents will assess risk, review mandatory advance documents and authorise boarding where required. Vessels not selected for boarding remain subject to strict responsibility of the master and shipping agent for complete and accurate declarations, safeguarding declared stores, preventing unlawful unloading or consumption, and promptly reporting logistical or documentary changes. Cargo discharge may proceed after Entry Inward, with sailing governed by advance Port Clearance.

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Acts Income Tax