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Circular No. 07/2026–Customs
F. No. 450/12/2026-Cus.IV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Room No. 16049, KartavyaBhavan–I
New Delhi, Dated: 1st February 2026
To
All Principal Chief Commissioners / Chief Commissioners (Customs / Customs Preventive /
Customs & Central Tax)
All Principal Commissioners / Commissioners of Customs / Customs Preventive
All Principal Directors General / Directors General under CBIC
Subject: Introduction of system based e-Scheduling for examination of cargo and
mandatory use of Body Worn Cameras (BWC) during examination of import cargo –
reg.
CBIC has already undertaken various reforms through leveraging technology so as to
improve transparency & ease of doing business and to achieve steady improvements across
various trade facilitation measures. In this line Board had Circular No. 07/2022-Customs
issued by F. No.450/33/2022-Cus. IV dated 7th March, 2023, which extended the use of
boarding jackets fitted with Body Worn Camera (BWC) by Boarding Officers on
vessels with respect to the sea customs functions to seamlessly initiate and conduct
customs formalities and procedures. Instruction No. 34 /2025-Customs dated 30th December
2025 were also issued for the uniformed officers having interface with passengers at
International Airports to wear Body Worn Camera (BWC) having video/audio recording
facility for enhanced transparency, accountability and professionalism concerning passenger
facilitation and intervention. In addition, Circular No. 10/2024-Customs dated 20.08.2024 has
been issued for conducting examination of import consignments by real-time upload of
examination images in a paperless and transparent manner using ICETAB. These circulars
were issued to achieve transparency and efficiency in Customs processes.
2. Section 46 of the Customs Act, 1962 provides for filing of Bill of Entry for clearance of
imported goods. Further, Section 17 of the Customs Act, 1962 lays down the provisions for
self assessment, including verification and examination, wherever required, with goods being
primarily selected on the basis of risk evaluation. The cargo selected for examination is
produced before examining officer for completion of verification process. Timely completion
of examination process and manner of examination is not captured in the digital environment.
Therefore, in order to bring complete transparency in examination process, create an audit
trail, and minimise disputes to further enhance transparency and ease of doing business,
Board has decided to initiate two new measures in respect of examination of import cargo.
These are as under-
a. Use of Body Worn Cameras (BWC) by Customs officers during physical examination
of imported goods.
b. System-based Examination Application on ICEGATE 2.0 for scheduling of physical
examination of imported goods (E- scheduling of Cargo Examination)
3. Use of Body Worn Cameras (BWC) during Cargo Examination-
It has been decided by the Board that Body Worn Cameras (BWC) shall be used by officers
for physical examination of cargo selected for examination in import. This facility will be
implemented across all customs formations involved in the examination of goods by
01.04.2026. The following aspects must be ensured in this context-
i.
The examination process is recorded from the stage prior to opening of packages or
containers and will continue until completion of examination. The recording should
capture the examination of goods, interaction with the importer, Customs Broker or
authorised representative.
ii.
The recording should cover all critical stages of examination, including the condition
of seals, opening of packages or containers, verification of description and quantity of
goods, sampling where required. In the event of any interruption in recording, the
same will be recorded along with reasons.
iii.
The BWC recordings will be securely stored and retained for 2 years. For cases
involving investigation, dispute or litigation, the recordings will be preserved until
final disposal of the proceedings.
4. E-Scheduling of Cargo Examination-
The System-based Examination Application on ICEGATE 2.0 for scheduling of physical
examination of imported goods (E- scheduling of Cargo Examination) is a trade facilitation
measure designed to bring improved efficiency and certainty to the cargo selected for
examination process. It allows importers/IEC holders and authorised Customs Brokers to
electronically schedule, view and reschedule examination of registered goods through
ICEGATE, with automated system notifications to the concerned officer, importer, customs
broker and custodian. This facility was tested on pilot basis at ICD Tughlakabad and is being
expanded to all Customs formations in a phased manner.
i.
Important features of the E- scheduling facility are as under:-
a.
Examination slots are automatically allocated to the examining officer by the
system based on availability, reducing uncertainty and avoidable delays.
b.
Trade can view pending, scheduled and completed examinations online.
c.
Rescheduling of examination, where required, can be done electronically, with
system generated intimation to the concerned officer, importer, customs
broker and Custodian.
d.
Based on automated notification, Custodians can plan placement of goods in
the examination area in advance, facilitating smoother cargo handling.
ii.
The E- scheduling facility operates in a transparent and rule-based manner, with
system-generated audit trails and visibility of examination status.
iii.
Rescheduling, placing examination on hold, or removal of an examination from the
schedule shall be permitted only by the Assistant/Deputy Commissioner in charge,
with recorded and justifiable reasons.
5. All the Zonal Pr. Chief Commissioners/ Chief Commissioners are directed to ensure that
sufficient numbers of fully operational Body Worn camera are made available to the
examining officers. Use of Body Worn camera shall be ensured for all cargo examinations on
or before 01.04.2026.
