International transhipment of FCL and LCL cargo allowed from all ports and airports amid route disruption, with priority customs processing.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, subject to the Customs Act, 1962 and the prescribed procedure. Customs Zones must appoint a Nodal Officer for prompt processing, and where multiple Customs stations are involved, prior email consent, verification of storage and logistics readiness, and Customs-controlled movement are required. Export cargo lying at gateway ports may be cleared through cancellation of LEO or Shipping Bill by the originating ICD, with electronic processing preferred.

Self-sealing permission remains valid without fixed expiry unless withdrawn, suspended, or cancelled for non-compliance or misuse.
Self-sealing permission granted to an eligible exporter or merchant exporter under the customs circulars does not carry any prescribed validity period. Once granted, the permission remains effective unless it is specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority for non-compliance, misuse of the facility, or any other valid reason. Field formations are directed to administer the facility in a facilitative manner while maintaining necessary checks and to deal with misuse in accordance with law.

Customs duty payment facilitation expands with payment aggregator mode for cards, UPI, internet banking and electronic cash ledger routing.
Customs duty payment facilitation is expanded through the ICEGATE e-Payment platform by introducing a payment aggregator as an authorised mode for duty deposits. The facility permits payment by credit card, debit card and Unified Payment Interface, extends internet banking access through payment aggregator mode, and operates alongside existing authorised banker internet banking and NEFT/RTGS payment through RBI. Commission, if any, payable to the bank for deposits made through this mode is to be borne by the person making the deposit.

Return of export cargo: procedures under Section 143AA enable BTT, shipping bill cancellation and supervised international transshipment.
Prescribes procedures under Section 143AA for export cargo returning to Indian ports: file Sea Arrival Manifest at port of landing; verify containers and seals, subject tampered containers to 100% examination; coordinate with port of export to verify and cancel Shipping Bills and Let Export Orders and reverse disbursed export incentives; permit Back to Town after confirmation and compliance; DG Systems to provide dummy port codes and post-EGM cancellation facility; ICEGATE to share cancelled Shipping Bill details; maintain manual records until system changes are operational.

Pet import facilitation: emergency one time relaxation allowing AQCS clearance subject to vaccination and owner borne quarantine costs.
A one time relaxation permits import of pet dogs and cats accompanying stranded Indian nationals from war hit Middle East locations where pre export formalities cannot be completed. Pre import requirements include owner declaration of residence and available vaccination documentation, with veterinary checks advised when pets are sourced from neighbouring countries. Post import, AQCS will examine documents and clinically inspect animals; pets without up to date certificates or with short vaccination delays will be vaccinated for rabies at port (owner bears costs) and may be quarantined if abnormalities are found, with all quarantine expenses payable by the owner.

Fee waiver for export document amendments permitted where force majeure disrupts shipments; officers may allow changes without prescribed fee.
Where amendment or cancellation of export documents is necessitated solely by force majeure circumstances disrupting shipping or air logistics, the proper officer may allow such amendment or cancellation without payment of the prescribed fee. Exporters or authorised customs brokers must submit requests with supporting evidence to the jurisdictional Deputy/Assistant Commissioner of Customs, and the officer may grant relief after satisfaction that the change arises from circumstances beyond the exporter's control. The relaxation applies to all customs stations and is temporary.

Return of export cargo due to maritime disruption: simplified customs procedures allow berth, seal verification, and shipping bill cancellation.
The Board, invoking Section 143AA of the Customs Act, 1962, prescribes expedited procedures for export cargo returning to India due to closure of the Strait of Hormuz. Vessels must generally berth only at their port of departure. Distinct procedures apply depending on whether EGMs/SDMs were filed or whether the vessel called foreign ports, including master's undertakings, possible waiver of SAM, offloading without Bills of Entry subject to verification, container seal checks with 100% examination if tampered, cancellation of Shipping Bills and Let Export Orders, recovery of export incentives, and interim manual record-keeping until system updates enable post-EGM cancellations and inter-agency reporting via ICEGATE.

Deferred payment of customs duty extended to eligible manufacturer importers with portal registration and ICEGATE authentication.
The circular extends the deferred payment of Customs import duty to "Eligible Manufacturer Importer" (EMI) from 01.04.2026 until 31.03.2028, governed by the Deferred Payment of Import Duty Rules, 2016. EMIs must meet multi-part eligibility criteria (manufacturer/importer status or job-work arrangement; valid IEC; customs filing footprint; active GST registration with declared manufacturing where applicable; turnover threshold; two years' business continuity; GST compliance; no tax collected but not deposited; solvency certified by a Chartered Accountant; and absence of specified arrests, convictions or prosecutions). Applications are electronic on the AEO portal; approval by DIC, CBIC triggers ICEGATE-based nodal authentication and OTP-enabled Bill of Entry acknowledgement for deferred clearance; non-compliance may lead to suspension or revocation.

Union Budget 2026 revises customs duties, consolidates exemptions, tariffises lines, and amends GST and customs procedures.
Union Budget 2026 proposes amendments to customs, central excise and GST by the Finance Bill, 2026 and accompanying notifications: widespread BCD rate revisions, tariff consolidation/tariffisation into the First Schedule, creation of new tariff items, extensions/lapses of numerous exemptions (many extended to 31 March 2028 or lapsed 31 March 2026), selected specific and ad valorem duty adjustments, addition of medicines and rare diseases to exemption lists, procedural changes to deferred duty payment and baggage rules, amendments to Customs Act (including fishing beyond territorial waters and advance ruling validity), central excise valuation and NCCD adjustments, and GST amendments on discounts, refunds and advance ruling appeal mechanism.

Import cargo examination now requires e-scheduling and mandatory body worn camera recordings retained for two years.
Mandatory use of Body Worn Cameras (BWC) requires officers to record import cargo examinations from before opening containers/packages through completion, capturing interactions and critical examination stages; recordings must be securely stored and retained for two years and preserved for investigations, disputes or litigation. A system-based e-Scheduling application on ICEGATE 2.0 will schedule physical examinations to create an auditable digital trail; DG Systems will issue an advisory and full rollout is to be implemented by 01.04.2026, with field formations required to ensure officer sensitisation and compliance monitoring.

Automation of customs processes introduces auto goods registration, auto out of charge and auto let export order with risk based controls.
CBIC implements automated clearance: Auto Goods Registration and Auto Out of Charge for specified importers (AEO T2/T3, Eligible Manufacturer Importers, longstanding supply chains, DPD) and online/e seal based auto goods registration for exports; Auto Let Export Order will be granted on risk based evaluation for facilitated Shipping Bills not selected for examination, with no PGA NOC requirement and duty/cess paid, subject to officer override via system HOLD.

SWIFT 2.0 onboarding of PGAs streamlines EXIM clearances via unified data fields, document codes and digital certificates.
SWIFT 2.0 will serve as a unified Single Touch Point for EXIM clearances by standardising PGA data fields, document requirements and document codes; CDSCO and WCCB are newly integrated, MeitY and the Textile Committee are digitally linked, and annexed mappings specify mandatory/conditional fields, LPCO/NOC codes and standard declarations. PGA officers are collocated on Customs IT for live NOC processing; phased onboarding and stakeholder feedback precede mandatory rollout.

Baggage Rules 2026: electronic declaration, risk based verification, duty free allowances, and procedures for passenger baggage clearance including unaccompanied baggage.
Baggage Rules, 2026 require electronic or permitted alternative declarations for dutiable or prohibited accompanied and unaccompanied baggage (via Atithi/ICEGATE), impose risk based verification, and prescribe duty free allowances, transfer of residence benefits and special jewellery treatment; goods in commercial quantity are excluded from bona fide baggage and subject to Customs Act adjudication, while temporary export/import certificates, detention receipts, sealing, transhipment conditions and supervisory, time bound clearance procedures are mandated to ensure passenger facilitation and revenue protection.

Deferred import duty payments extended to 30 days; eligible manufacturer importers added and can apply from March 1.
Rule 4 of the Deferred Payment of Import Duty Rules, 2016 is amended to extend the deferred payment period from 15 to 30 days: duties for Bills of Entry returned in months other than March are payable by the 1st of the following month, and duties for Bills of Entry returned in March are payable by 31st March. The amended limits apply from 01.03.2026. A new class, "Eligible Manufacturer Importer," approved by the Directorate of International Customs and able to apply from 01.03.2026, may avail the facility until 31st March, 2028.

RPA imports for military use exempt from BCD and IGST when imported by defence entities with authorised certificate.
The circular confirms that RPA (Remote Pilot Aircraft) includes drones, UAVs and UAS, and that exemption from Basic Customs Duty and IGST under S. No. 59 of Table II of notification No.45/2025-Customs applies only when imported into India by the Ministry of Defence, Defence forces, Defence PSUs, other PSUs, or any other entity for the Defence forces, subject to a certificate from a Ministry of Defence officer not below Joint Secretary rank.

Postal exports can now claim drawback, RoDTEP and RoSCTL electronically via integrated DNK and ICEGATE systems.
Postal exports may now access electronic export benefits after integration of the DNK portal with ICES/ICEGATE. Exporters claiming drawback, RoDTEP or RoSCTL electronically must register on ICEGATE, add bank details linked to the DNK site, and file amended PBE III/PBE IV forms with required supporting documents uploaded to E Sanchit/ICEGATE; electronic drawback claims must follow Rules 13 and 14 of the Drawback Rules, 2017, while Rule 12 procedures remain for non electronic claims.

Sea Cargo Manifest and Transhipment Regulations require electronic declarations, API onboarding for SEZs, and stakeholder outreach for implementation.
Import-export manifest messaging is implemented nationwide and stuffing messages are live; DG Systems will onboard SEZ units by API integration and operationalise remaining inland transhipment messages. All stakeholders must file accurate electronic declarations in the prescribed format during the transition period extended to 31 March 2026, while Chief Commissioners and DG Systems conduct weekly outreach and ensure wide publicity and reporting of implementation difficulties.

SWIFT 2.0 single-window platform onboarding AQCS, PQMS and FSSAI; mandatory NOC data via Bill of Entry.
SWIFT 2.0 is an upgraded unified digital single touch point for EXIM clearances enabling submission of specified data fields and documents, real-time notifications, online payments, and digital NOC issuance. For the first phase, consolidated mandatory, conditional and optional data elements and document codes for AQCS, PQMS and FSSAI have been finalised and annexed. These elements must be declared/uploaded through the Integrated Declaration in the Bill of Entry or via the SWIFT 2.0 dashboard where PGA clearance is required. Mandatory filing for the three PGAs is effective from 01.12.2025.

Online module launched to process permissions for MOOWR and MOOSWR applications via ICEGATE 2.0.
An ICEGATE 2.0 online module has been operationalised to receive and process permissions under Section 65 for MOOWR (warehouses under Section 58) and MOOSWR (special warehouses under Section 58A); user manuals, a helpdesk and escalation email are provided, and Chief Commissioners must publish port codes for application receipt and ensure onboarding.

MOOWR/MOOSWR online application facility continues on Invest India portal until 15 November 2025 for Customs Act filings.
The online facility allows submission of MOOWR/MOOSWR applications through the current Invest India-hosted portal until 15 November 2025, with jurisdictional Principal Commissioners/Commissioners of Customs required to process such applications in accordance with applicable statutory provisions and existing instructions.