https://www.taxtmi.com/circulars?id=71734 Risk-based selective boarding replaces routine physical boarding as a condition for Entry Inward or Vessel Sail-out Clearance. Boarding is determined through advance assessment of compliance history, voyage and cargo particulars, declarations, and security-related risk factors. Required manifests and prescribed checks permit prompt clearance without withholding cargo operations merely because boarding has not occurred. Masters and shipping agents remain responsible for accurate declarations, safeguarding onboard goods and reporting material changes. Customs officers retain authority to board, examine or inspect vessels when risk indicators or suspected non-compliance warrant intervention. en-us Sat, 10 Oct 2026 00:00:00 +0530 Mon, 26 Oct 2026 10:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71734 Risk-based selective boarding replaces routine physical boarding as a condition for Entry Inward or Vessel Sail-out Clearance. Boarding is determined through advance assessment of compliance history, voyage and cargo particulars, declarations, and security-related risk factors. Required manifests and prescribed checks permit prompt clearance without withholding cargo operations merely because boarding has not occurred. Masters and shipping agents remain responsible for accurate declarations, safeguarding onboard goods and reporting material changes. Customs officers retain authority to board, examine or inspect vessels when risk indicators or suspected non-compliance warrant intervention. Circulars Customs Sat, 10 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71734