Risk-based postal import clearance requires electronic presentation, targeted examination, consolidated document requests, and duty-paid release through the FPO application.
Personal postal imports through Foreign Post Offices are processed through the FPO Import Application using risk-based assessment and system-based facilitation. Postal authorities must electronically present imported articles on arrival. Physical examination is limited to risk-selected or otherwise identified articles, with reasons recorded for examination of facilitated articles. Additional documents may be sought through a specific and consolidated Document Call Letter. Clearance is issued after assessment and Customs formalities, and delivery is prohibited until clearance is authorised and applicable Customs duty is paid or realised.

Electronic courier-import refunds through ECCS introduce online filing, tracked scrutiny, electronic orders and post-audit replacing concurrent audit.
The ECCS Refund Module enables Authorised Couriers to electronically file refund claims for Courier Bills of Entry with supporting documents and bank-account details. Electronic filing generates a Refund Request Number for tracking and processing. The Proper Officer must notify deficiencies within 10 days, issue acknowledgement after compliance, and communicate show-cause notices and speaking orders through ECCS, including consideration of unjust enrichment. Concurrent audit is replaced by post-audit. Manual or electronic filing is permitted during transition, but manual claims are barred thereafter unless specifically permitted in writing.

Origin Declaration self-certification enables authenticated preferential tariff claims for eligible United Kingdom goods imported into India
The framework permits United Kingdom exporters or producers to self-certify origin through an Origin Declaration for preferential tariff claims in India. Before claiming preference, the declaration must be sent to the designated CBIC email address and the Indian importer's ICEGATE-registered email address. Authentication confirms the declaration's genuineness but does not independently establish originating status. Successful authentication generates a Unique Reference Number, which must be quoted in the relevant Bill of Entry. The declaration is valid for twelve months and generally covers one shipment, with specified use for related ex-bond clearances of warehoused goods. Declarations completed and authenticated after commencement may support claims for eligible goods already in transit or under customs control.

Container duty-free monitoring shifts to electronic reporting, ending manual shipping line submissions and reducing transaction-level bond administration.
Manual submission of container-wise documents and statements by shipping lines for containers imported under Notification No. 104/94-Customs is discontinued. Monitoring will instead rely on electronic reports generated by DG Systems for containers not re-exported within six months, to be published on the ICEGATE portal for action by shipping lines and Customs officers. Shipping lines, NVOCCs, steamer agents and authorised agents must continue to execute the bond without surety, while field formations and port operators are to integrate electronic gate systems and maintain movement records electronically.

Duty drawback deficiency memos under customs law require prescribed documents, with non-compliance leading to treatment as not filed.
Customs field formations are directed to issue deficiency memos for duty drawback claims under section 74 of the Customs Act, 1962 in the prescribed format. The template lists the documents and information to be furnished, including the calculation sheet, shipping bill, export and import documents, proof of duty payment, declarations or certificates for IGST-related claims, an affidavit, RBI permission where necessary, and other relevant records. Non-compliance within thirty days will result in the claim being treated as not filed under the applicable drawback rules.

Duty credit scrip re-credit determines drawback and refund treatment for imported goods, with cash payment excluded in these cases.
Re-credit mechanism governs drawback under section 74 and refund under section 27 of the Customs Act, 1962 where import duty was paid through duty credit scrips. Where duty was paid through RoDTEP or RoSCTL scrips, the admissible amount is to be granted by re-credit into the electronic credit ledger of the IEC holder, not in cash. For legacy schemes such as MEIS and SEIS, where re-credit is not feasible, Customs is to issue a re-credit certificate for DGFT revalidation with details of the utilised scrip, import date, and debit amount.

Sea cargo manifest compliance eases as phased electronic message rollout and transitional filing relief continue nationwide.
Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 is being rolled out through phased deployment of electronic messages for cargo movement, with arrival, departure and export transhipment messages stated to be operational nationwide and the remaining non-import transhipment message developments becoming fully operational from 1 July 2026. Transitional provisions are extended up to 31 August 2026, and no penal action is to be initiated for technical or procedural difficulties in online filing during that period.

Export consignment testing recognizes accredited laboratory reports for compliance, while risk-based cases still follow existing sample procedures.
NABL-accredited laboratories, laboratories recognised by Export Promotion Councils, or other recognised agencies may be used by exporters for testing export consignments for the destination country's regulatory requirements. Where such reports are submitted for compliance purposes and there is no risk-based intervention or intelligence, the proper officer is to consider them without mandatorily sending samples to CRCL. Risk-based intervention continues to follow the existing procedure.

Merchant Overtime Charges exemption for cruise passenger clearance at notified customs ports under 24x7 operations.
Merchant Overtime (MOT) charges are not to be levied for customs services rendered in relation to the clearance of international cruise passengers and their accompanied baggage at customs locations notified for 24x7 operations. The measure is intended to ensure uniform implementation of the customs clearance framework for cruise operations, and field formations are required to ensure strict compliance.

Entry Inward and Sail-out Clearance must follow statutory filings, with vessel boarding limited to risk-based checks.
Standardisation of procedures for grant of Entry Inward and Vessel Sail-out Clearance under the Customs Act, 1962, by clarifying that such clearance is governed by the statutory filing and verification framework and is not to be made contingent upon physical boarding of Customs officers on the vessel. Physical boarding is an independent statutory process, to be undertaken separately under the applicable legal provisions and imported stores regulations, where required. The circular directs prompt clearance upon filing of the requisite documents and completion of prescribed checks, with physical boarding undertaken only on a risk-based basis.

Customs circular validity extended for maritime disruption relief, keeping earlier facilities and conditions unchanged until 30 June 2026.
Extension of the validity of specified customs circulars issued under Section 143AA of the Customs Act, 1962, in response to maritime route disruptions caused by the closure of the Strait of Hormuz. The extended facilities under the earlier circulars continue in force up to 30 June 2026, while all other terms and conditions remain unchanged. Any implementation difficulty may be brought to the Board for further action.

Hazardous cargo declaration and system flagging streamline import clearance for listed goods across customs formations.
Identification and import clearance of hazardous cargo is to be streamlined through system-based marking of Bills of Entry and mandatory item-level declaration by importers. Where imported goods fall under the corresponding Chapters listed in Annexure-A, the importer must declare hazardous cargo at the item level, and the Bill of Entry will be flagged for expeditious processing. The facility is to be implemented across all customs formations, with corresponding modifications in RMS to improve facilitation.

Safeguard duty exemptions for steel flat products are system-enabled through Bill of Entry declarations and prescribed info codes.
Implementation of safeguard duty exemptions for non-alloy and alloy steel flat products is operationalised through system-based qualifiers in the Single Window Table of the Bill of Entry. Importers claiming exemption must declare the prescribed details under the relevant exemption code, reflecting CIF price thresholds, country-of-origin conditions and excluded product categories. The Annexure maps specific info codes to exempted product categories and scope exclusions, while field formations are instructed to ensure uniform electronic implementation and sensitisation of officers and trade.

Customs validity extension for maritime disruption keeps specified facilities in force until mid-May.
Extension of the validity of facilities granted under circulars issued under Section 143AA of the Customs Act, 1962 in view of continuing disruption in maritime routes caused by the closure of the Strait of Hormuz. The extended facilities covered by the specified circulars continue to remain in force up to 15 May 2026, while all other terms, conditions, and operational requirements remain unchanged.

Export cargo container handling rules provide conditional return and verification procedures after diversion at foreign ports and route disruption.
Procedure is prescribed for export cargo containers originating from India that are off-loaded at intermediate foreign ports and subsequently returned to Indian ports because of disruption in maritime routes. The measure requires SAM filing, verification of container and seal particulars against shipping documents, conditional relaxation from Bill of Entry filing where seal integrity is intact, cancellation of Shipping Bills and LEO through the prescribed EDI module, and compliance with back-to-town procedures. Tampered or non-intact seals trigger 100% examination and re-import procedures, with recovery of export incentives where already disbursed.

Export rebate treatment allows full FOB-based benefits for RoDTEP and RoSCTL despite short realisation conditions.
Clarification is issued on the treatment of short realisation of export sale proceeds for grant of RoDTEP and RoSCTL benefits. The same approach applied to duty drawback is made applicable to these schemes: remission or rebate may be granted on the full FOB value without deducting agency commission and foreign banking charges, subject to the prescribed 12.5% limit of FOB value. Compensation received from the Export Credit Guarantee Corporation may be treated as receipt of sale proceeds, and remission or rebate may not be recovered if the required write-off and certification conditions are satisfied.

SEZ export cargo procedure streamlined for disrupted maritime routes, allowing cancellation, re-routing, and bonded warehousing.
Procedure is prescribed for handling export cargo originating from SEZs and affected by disruption in maritime routes arising from closure of the Strait of Hormuz, where cargo originally cleared from SEZs is lying at gateway ports. On request of the exporter, the originating SEZ may cancel the LEO/Shipping Bill, after which the Customs officer at the gateway port may permit movement of the cargo out of the port for return to the exporter or for re-routing, subject to compliance with the Customs Act, 1962. The cargo need not be taken back to the originating SEZ, and the custodian at the gateway port is to ensure proper accounting.

Faceless assessment of SEZ to DTA bills of entry streamlines concessional duty clearance while existing compliance requirements continue.
Concessional duty benefits for eligible SEZ manufacturing units clearing goods to the Domestic Tariff Area require the Bill of Entry for home consumption to be filed on the common portal and assessed under the Customs Act and rules. Such Bills of Entry are to be processed through faceless assessment and the Risk Management System, while existing SEZ filing and compliance requirements remain unchanged. Post-assessment functions continue with the jurisdictional specified officer or authorised officer, and grievances are to be routed through the ICEGATE Helpdesk.

Courier customs reform eases e-commerce exports, return to origin of unclaimed goods, and re-import of returns and rejects.
Customs reforms for courier-based e-commerce and commercial trade remove the earlier value cap on commercial export consignments sent through courier, extending the facilitation to non-e-commerce exports as well. A simplified Return to Origin procedure is prescribed for uncleared or unclaimed imported goods lying in International Courier Terminals for more than 15 days, where the goods are not prohibited, restricted, or intercepted by an enforcement agency. The process for re-import of returned and rejected goods in courier mode, including e-commerce returns and rejects, is simplified through a risk-based approach and a dedicated Return Module.

Sea Cargo Manifest and Transhipment compliance extends transitional filing period while requiring correct electronic declarations and uniform message adoption.
Implementation of the Sea Cargo Manifest and Transhipment Regulations has been reviewed with emphasis on electronic filing of cargo movement messages, including arrival, departure and Stuffing messages. Although these messages are operational across the country, uniformity in filing Stuffing messages remains incomplete. The transitional provisions have been extended till 30 June 2026, and stakeholders must file complete and correct declarations electronically in the prescribed format during the extended period.