https://www.taxtmi.com/circulars?id=71356 Risk-based selective physical boarding of vessels is conducted through advance profiling based on compliance history, voyage details, cargo, port records and vessel declarations. Port operators provide weekly berthing lists, and the Boarding Section records risk-based reasons for physical inspections. Where a vessel is not boarded, the Master of the Vessel and Shipping Agent remain fully responsible for accurate electronic declarations, proper control of ship stores and crew effects, prevention of unlawful unloading or consumption of restricted, high-duty or unmanifested goods, and prompt reporting of logistical or documentation changes. en-us Tue, 15 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71356 Risk-based selective physical boarding of vessels is conducted through advance profiling based on compliance history, voyage details, cargo, port records and vessel declarations. Port operators provide weekly berthing lists, and the Boarding Section records risk-based reasons for physical inspections. Where a vessel is not boarded, the Master of the Vessel and Shipping Agent remain fully responsible for accurate electronic declarations, proper control of ship stores and crew effects, prevention of unlawful unloading or consumption of restricted, high-duty or unmanifested goods, and prompt reporting of logistical or documentation changes. Circulars Customs Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71356