Customs voluntary revision of entries allows importers/exporters to amend cleared entries by paying duty and interest.
The regulation allows importers, exporters or authorised persons to file an electronic voluntary revision of entries post-clearance at the port where duty was paid; the system issues an ARN on acceptance, duty and interest (if any) are payable against the ARN, and a Revised Entry Reference is generated. The process is self-assessed but subject to verification by a proper officer who may request documents, re-assess duty by a speaking order, and order refunds under section 27; refund claims arise from the revised entry itself and the ARN date is deemed the date of claim.

Sea Cargo Manifest and Transhipment Regulations require electronic filing of correct arrival and departure messages and stakeholder outreach.
Sea Cargo Manifest and Transhipment Regulations implementation mandates phased operationalisation of electronic SCMTR messages, with SAM, SEI and SDM live and SF piloted; remaining messages to be operationalised by the systems directorate. Transitional provisions are extended, but stakeholders must file correct electronic declarations in the prescribed format in compliance with the Customs Act and SCMTR 2018. Chief Commissioners, in coordination with DG Systems, must conduct weekly outreach, publish notices, and report implementation difficulties to the Board.

Auto-approval of incentive bank account registrations enables system-granted cross-port IFSC acceptance and PFMS validation.
The system will automatically approve registration requests for the same Incentive Bank Account and IFSC Code for an Importer Exporter Code (IEC) at different customs locations if that identical account-IFSC combination has already been approved at any one customs location. Submission workflow remains unchanged, approvals in these cases bypass port officer manual routing, and once approved by the system the request will be sent to PFMS for validation as per existing process.

Document Identification Number: verifiable eOffice Issue number now deemed DIN for communications dispatched via public option.
A new verification utility confirms the electronically generated eOffice Issue number and associated metadata; for communications dispatched via eOffice public option the verifiable eOffice Issue number shall be deemed the Document Identification Number, whereas the DIN utility must still be used for communications not dispatched through the eOffice public option. Officers must accurately complete metadata fields when creating eOffice drafts.

Provisional assessment time limits set with mandatory deadlines for document submission, speaking orders, and security adjustment.
The Customs (Provisional Assessment) Regulations, 2025 impose a structured timetable and procedures for finalising provisional assessments under Section 18: a statutory outer limit with authority for extension on sufficient cause; a fourteen month requirement to obtain missing documents or complete enquiries and a target three month window to conclude assessment after receipt; option for importers/exporters to pre pay duty with interest; speaking orders and natural justice safeguards on finalisation; cancellation or re credit of bonds upon no dues; recovery from security for amounts that attain finality; and application to pending and project import cases.

Trade facilitation tightened: expanded PTFC/CCFC membership, mandatory digital grievance monitoring and tri layer redressal under Faceless Assessment.
The Master Circular mandates strengthened, institutionalised consultation by expanding PTFC and CCFC membership, increasing PTFC meetings to fortnightly and CCFC meetings to bi monthly, and revising ToR to require active monitoring and time bound resolution of grievances using digital tools (AEM, TSKs, ICEGATE helpdesk) with escalation to NACs. AEM, TSKs and NACs form a tri layer grievance architecture under Faceless Assessment; DG Systems will revamp AEM with MIS, NACs will maintain dedicated cells and fortnightly sectoral consultations, and zones must acknowledge and resolve grievances including those from social media.

Correlation of technical characteristics required only for specified inputs; other DFIA imports require only input name and quantity declared.
Correlation of technical characteristics, quality and specification with the export product under the DFIA Scheme is required only for inputs listed in paragraph 4.29 of the Foreign Trade Policy; exporters must declare in the Shipping Bill that DFIA materials are of the same quality, technical characteristics and specification as materials used in the resultant product. For inputs under paragraph 4.12 and 4.28(iv), only the specific input name/description and quantity actually used need be declared in the Shipping Bill.

Continuation of MOOWR online applications on Invest India portal allows Customs Act submissions and jurisdictional processing to continue
The Invest India portal for the MOOWR Scheme remains authorised for submission of applications under the Customs Act; such applications shall be processed by jurisdictional Principal Commissioners/Commissioners of Customs in accordance with existing law. An alternative digital submission model is being developed and the application process will be transitioned to the new system with separate instructions. Circular No. 18/2025-Customs is withdrawn and field formations must notify trade associations and provide guidance to ensure smooth facilitation.

Customs license applications must be submitted directly to jurisdictional Commissioners after the Invest India portal was discontinued.
The Invest India digitized application for the MOOWR scheme is discontinued; applicants for a license under section 58 or permission to operate under section 65 of the Customs Act must submit the prescribed application and supporting documents directly to the jurisdictional Principal Commissioner/Commissioner of Customs, and field formations should guide trade on this change.

ICETAB use for export examinations streamlines clearance, eliminating paper documentation and mandating digital reports with image uploads.
ICETAB is to be used for exports examination and clearance, enabling officers to view Shipping Bills, examination orders, RMS instructions and supporting documents electronically and eliminating the need for paper documents. Examining officers must enter examination reports on ICETAB and may upload four cargo images, which will be stored in the e-sanchit repository. DG Systems will issue a detailed advisory; exigent departures require prior Assistant Commissioner permission recorded in the system, and Commissioners must review and resolve operational issues weekly in coordination with DG Systems.

Anti-dumping duty scope limited: electronic declaration allows exemption for specified end-uses, subject to undertaking to pay.
Anti-dumping duty on Titanium Dioxide from China PR is limited to specified end-uses; imports for food, pharma, skin-care, textiles, fibre, nano or ultrafine titanium dioxide are excluded. An electronic declaration in the Bill of Entry will allow importers to state the goods are for excluded uses and include an undertaking to pay applicable anti-dumping duty with interest if the goods are supplied for non-excluded uses. DG (Systems) will issue an advisory for implementation and officers are to be sensitized; implementation difficulties may be reported to the Board.

Transshipment permit fee removal streamlines air cargo movement and harmonises ULD temporary import procedures with continuity bond and tracking rules.
Transshipment permit fee is abolished to expedite air cargo movement. ULDs may be temporarily imported outside the customs area on execution of a Continuity Bond by air carriers/console agents. Tracking devices accompanying ULDs must bear Unique Identity Numbers recorded at import and comply with BCAS security guidelines; carriers are responsible for proof of export. Exemption under Notification No.104/94-Cus excludes tracking devices not affixed to containers. Temporary imports by non-carriers remain governed by existing Board circulars. Use of the All-India National Transhipment Bond and ICEGATE transhipment facility is encouraged.

Proof of Origin replaces certificate of origin, enabling self-declaration and centralised verification with specimen seal uploads.
Amendment replaces Certificate of Origin with Proof of Origin, defined to include certificates issued by designated authorities and self-declarations as provided under trade agreements; verification requests must be directed to the designated international customs verification unit, which will upload specimen signatures and seals to the customs electronic system, circulate copies to non-electronic locations, forward copies to investigative authorities, implement an SOP to track uploads, and submit periodical reports to ensure consistent verification procedures.

Transshipment permission rescinded; shipments via land customs now barred, existing in-country cargo may exit under prior procedure.
The Central Board rescinds the Circular permitting transshipment of export cargo from Bangladesh via Land Customs Stations to ports and airports with immediate effect; consignments already entered into India may nevertheless exit Indian territory under the procedures specified in the rescinded Circular. Implementation difficulties are to be reported to the Board.

Classification of Interactive Flat Panel Displays: IFPDs attract higher basic customs duty while other monitors retain lower rate.
BCD on IFPDs was raised while other monitors retained a lower BCD and an IGCR anti circumvention condition was removed; both IFPDs and other monitors are classifiable under tariff item 85285900. Technical criteria (touch capability, screen size, resolution, interactivity, built in software/speakers, power characteristics) are provided to distinguish IFPDs from other monitors. Parts of IFPDs, including touch glass sheets and touch sensor PCBs, are to be classified under the HS heading for parts of video monitors and attract the lower duty rate applicable to such parts.

Export entry conversion now requires approval for sensitive amendments and may reverse previously availed export benefits under instrument-based schemes.
Post export conversion establishes electronic processing for amendments and provisional export assessment, limits changes to specified shipping bill fields to approval by additional or joint commissioners (or principal commissioners in conversions), and conditions amendments on reversal of any previously availed benefits. The Regulations supersede earlier rules, extend coverage to all export entry types including entries under Section 84, enable conversion of drawback entries into instrument based schemes, prescribe a uniform conversion time limit measured from clearance or the Regulations' commencement, and require DG Systems guidance and trade publicity.

SCMTR compliance extended to allow stakeholders to file electronic cargo and transhipment declarations without penal action during interim.
The transitional period for implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) is extended until 31.05.2025 to allow stakeholders to test and file required electronic export, arrival and transhipment messages; officers are directed not to initiate penal action during the interim where stakeholders are making demonstrable efforts to comply, while monitoring, outreach and publicity measures must be undertaken to ensure timely adoption.

Personal carriage procedures for gems, samples, and prototypes enable electronic customs filing, temporary detention and airport clearance protocols.
The Circular establishes a harmonised procedure for import/export of gems and jewellery and samples/prototypes via personal carriage, mandating electronic filing and processing of Bills of Entry and Shipping Bills from 01.05.2025 at specified airports. It prescribes stakeholder roles: importers/exporters must file advance declarations with travel and trade identifiers; passengers must request temporary detention and obtain Detention Receipts; customs will verify, seal, escort and warehouse detained parcels pending clearance or LEO; eligible parties may opt for factory-premises examination or movement under bond. Time targets and amendment/cancellation processes are specified, and DG Systems will issue detailed advisory on electronic processing.

Camera module classification clarified: integrated camera assemblies qualify for concessional treatment while separate components face standard customs duty.
The camera module comprises parts such as lens, sensor, FPCB assembly, bracket/holder, connectors and mechanical parts whose essential character is the camera; classification must follow Rule 3(b) GRI. Integrated camera assemblies that function only as cameras shall be treated as camera modules and attract the concessional basic customs duty rate under the relevant notification entry, whereas individual components imported separately will attract their applicable basic customs duty rates.

Final No Objection Certificate for pet imports to be issued at port round the clock subject to advance NOC and required documents.
The final No Objection Certificate (NoC) for imported pet dogs and pet cats shall be issued by the Animal Quarantine and Certification Service (AQCS) at the port of entry round the clock, provided the owner has obtained an advance NoC after submitting requisite documents and given prior intimation of arrival by email; imports remain restricted to specified notified ports and field formations must publicize and implement the facilitation measures.