Temporary supplementary filing for console cargo enables missing cargo declarations while preserving the prescribed SCMTR amendment procedure.
Temporary supplementary filing for console cargo at Kolkata Customs is permitted from 9 October 2026 until midnight on 10 October 2026 where the requisite CSN has not been filed and cargo details must be added. The permission is confined to the stated purpose and period; it does not reinstate general supplementary filing for import cargo. Where a CSN/SAM has already been successfully filed, an amendment must follow the prescribed SCMTR amendment procedure.

SCMTR manifest amendments require prescribed SCA/SAA messages, while post-entry changes need approval, justification, and applicable charges.
Accepted CSNs cannot be directly edited and permissible changes must be made through SCA; where a related SAM exists, corresponding changes must be made through SAA. Conveyance Reference and Rotation Number cannot be amended through SCA. Post-Sea Entry Inwards amendments require jurisdictional officer approval before system reflection. Structural changes involving conversion between Straight and Consolidated Bills of Lading, Consolidator PAN, or specified prior references require deletion and re-addition through SAA. Stakeholders must ensure accurate, timely and correctly linked declarations and seek amendments at the earliest stage.

Project import finalisation requires timely submission of supporting records, with non-compliance exposing importers to bond enforcement and duty demands.
Project-import contract finalisation requires importers to submit a complete statement of imported goods with a Chartered Engineer Certificate, installation certificate, reconciliation statement and other required records within three months of clearance of the last consignment, subject to permitted extension. Non-compliance may result in enforcement of bonds, cash security or bank guarantees, duty-demand proceedings and penalties. Provisionally assessed bills of entry covered by the amended framework must be finalised before 29 March 2027.

Baryte export controls require authorisation for higher-specific-gravity grades, while lower-grade consignments undergo testing for compliant export.
Grade A Baryte lumps and Grade B Baryte powder move from free to restricted export status and require applicable authorisation or licensing. Grade CDW Baryte, having specific gravity below 4.00, remains freely exportable. Consignments declared as Grade CDW, or as Baryte without a grade in the Shipping Bill, require mandatory specific-gravity testing before export. The test report determines the applicable Baryte grade for export-policy purposes.

RoDTEP eligibility for DFIA exports remains excluded; inadmissible claims require reversal or repayment with applicable interest and compliance.
RoDTEP rebate is unavailable for exports made under the Duty-Free Import Authorization Scheme, notwithstanding the extension of eligibility to certain Advance Authorization holders, Export Oriented Units and Special Economic Zone units. Exporters must not claim or avail RoDTEP benefits on DFIA exports. Inadmissible benefits already availed must be repaid or reversed with applicable interest, and payment particulars must be furnished to the Drawback section within 30 days. Non-compliance may trigger customs recovery proceedings.

Compulsory registration for smartphone screen protectors requires conformity with the prescribed Indian Standard for regulated market access.
Compulsory registration requirements under the Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2021 are extended to screen protectors for smartphones. These goods must conform to Indian Standard IS 19348:2025, titled "Glass Screen Protector - Specification." The registration requirement applies from 1 April 2027, and customs field formations must take the expanded compulsory registration coverage into account for necessary action.

ISIN limits for privately placed debt securities expand, permitting greater issuance flexibility while retaining category-based annual maturity caps.
ISIN limits for privately placed debt securities are revised to permit up to seventeen ISINs maturing in a financial year, with additional ISINs for eligible capital gains tax debt securities. Twelve ISINs are available for plain vanilla debt securities, subject to further ISINs after prescribed outstanding-amount thresholds, and five are available for specified structured and debt-capital instruments. Legacy ISINs in those categories are grandfathered subject to restrictions on new issuance. Government serviced, extra-budgetary resources and ESG debt securities are excluded from ISIN-limit calculations.

Merchant banker exemption for qualifying private debt placements applies where regulated listed issuers meet default, security and rating safeguards.
Merchant banker appointment remains mandatory for private-placement issuance unless an issuer satisfies all exemption conditions. The issuer must be regulated by an Indian financial sector regulator, listed for at least one year without pending listing-compliance fines or penalties, and free from specified payment defaults during the preceding three financial years and current financial year, as certified by its statutory auditor. The debt must generally be senior or unsubordinated and secured by a first or pari passu charge, with specified public-sector exceptions, and must have a minimum AA- rating.

Credit Risk-o-Meter disclosure requires colour-coded debt security risk information across offering materials and bond platform interfaces.
Mandatory Credit Risk-o-Meter disclosure applies to listed and proposed-to-be-listed debt securities across offer documents, private placement materials, advertisements, and Online Bond Platform Provider interfaces. The colour-coded meter maps credit ratings to six risk levels, identifies the rating agency and actual rating, reflects the lowest rating where multiple ratings exist, and highlights unsecured instruments and Issuer is Not Cooperating status. Online Bond Platform Providers must use credit ratings from SEBI-registered agencies, update the meter within 24 hours of rating-change intimation, prohibit manual overrides, and maintain audit trails.

Inter-CFS export cargo transfers after Let Export Order may proceed without Customs escort under sealed direct transport conditions.
Inter-CFS transfer of export cargo after grant of a Let Export Order may be permitted without Customs escort, subject to direct movement from the forwarding CFS to the receiving CFS in closed-body trucks or domestic containers under a Customs Bottle Seal. The seal must be verified at the receiving CFS before de-stuffing, re-stuffing, or further consolidation, as applicable.

Legacy indirect tax appeal reassignment directs designated appellate commissioners to issue Orders-in-Appeal for listed matters.
Specified legacy Central Excise and Service Tax appeals filed on or after 1 July 2017 in the Kolkata Zone are reassigned under transitional powers to designated Central Excise Officers. Serial entries 1 to 141 are allotted to Nikhil Prabhakar Meshram, Commissioner, Kolkata Appeal-II Commissionerate, while serial entries 142 to 241 are allotted to Dinesh K. Chakravarthy, Commissioner, Howrah Commissionerate. Each officer is assigned to pass Orders-in-Appeal under the applicable Central Excise or Service Tax appellate provision.

Export Declaration Form authentication requires Non-EDI Customs locations to electronically forward authenticated forms to authorised dealers and maintain records.
At Non-EDI Customs locations, physical Export Declaration Forms furnished by exporters must be received, authenticated by the specified authority, and forwarded to the Authorised Dealer named in the form. Authenticated forms should, where practicable, be transmitted electronically from a single official Government email address, with records maintained of forms authenticated and forwarded. Customs Commissioners must identify Non-EDI locations and ensure that this mechanism operates from 1 October 2026.

Trade-finance sub-committee governance is revised for uniform oversight of export-promotion interventions and technical appraisal processes.
The Sub-Committee on Trade Finance under the Niryat Protsahan sub-scheme of the Export Promotion Mission is reconstituted with a uniform composition for all trade-finance interventions. It has two Co-Chairs, designated members and invitees from relevant trade-finance and credit-guarantee institutions, and the Joint DGFT of the EPM Section acts as Convenor. Additional participants, domain experts and industry representatives may be associated where required for technical appraisal or other purposes.

Interim export facilitation for pharmaceutical consignments continues temporarily, after which strict regulatory compliance governs clearance.
Interim facilitation for export consignments of drugs and pharmaceuticals is extended until 31 December 2026, with the existing conditions, procedures and documentation requirements continuing unchanged. After the extended period, export clearance requires strict compliance with the CDSCO Office Order. All other governing terms remain unchanged, and the extension takes immediate effect.

Import permits for non-insecticidal uses now apply to scheduled insecticides, including acrylonitrile, through prescribed application and compliance requirements.
Import of scheduled insecticides for non-insecticidal purposes requires an import permit, including where the imported substance is acrylonitrile. Applications must be filed in Form IA with the prescribed fee and may be verified through enquiry. Permits ordinarily remain valid for one year, or three years when the importer holds a registration certificate for the pesticide for which the goods are raw material. Form IA requires applicant, premises, proposed import, manufacturing-use, licence, pollution-control, consumption-history and self-certification details. Imports must be for the applicant's own stated requirements and not for sale; incomplete applications may be rejected and incorrect information may lead to cancellation.

Investor awareness messages become mandatory on brokers' websites and trading apps, alongside alternating risk disclosures.
Project Jagrook requires stock brokers to display investor awareness messages alongside risk disclosures. Between October 5 and October 31, 2026, website display of both is mandatory, while trading-app display of investor awareness messages is voluntary and risk disclosures are optional where such messages are displayed. From November 1, 2026, brokers must place investor awareness messages on website and trading-app landing pages and display investor awareness messages and risk disclosures on alternate days on trading apps. Stock exchanges and depositories must disseminate, display and implement these requirements.

Non-resident deposit reporting now requires monthly NRD-CSR submission through designated CIMS channels using rationalised bank-wise consolidated formats.
Banks maintaining non-resident deposit accounts are to file the monthly NRD-CSR return, code R012, through the CIMS Sankalan portal using rationalised bank-wise consolidated reporting formats. Filing may occur through system-to-system integration, XML file upload, or a screen-based web form, with screen-based submission limited to 2,000 records. RBI manages reporting access and channels, while bank admin-users manage user access. The nodal office must submit the return on or before the tenth day of the following month.

Online Form A2 remittances permit internal guidelines approved by boards or delegated committees, while existing safeguards remain unchanged.
Online or physical submission of Form A2 for outward foreign-exchange remittances must be regulated through internal guidelines approved by an Authorised Dealer's Board or by a Board Committee or Management Committee acting under delegated Board powers. Existing requirements governing remittances based on Form A2 and related documents remain unchanged. The directions operate under the Foreign Exchange Management Act, 1999 and remain subject to permissions or approvals required under other applicable laws.

Online customs refund re-filing requires rectification of deficiencies and excludes manual filing for returned applications.
Online re-filing of customs refund applications is enabled through ICEGATE where an original application has been returned. Importers and exporters may re-submit applications only after rectifying deficiencies communicated by the Refund Section. Manual filing is not available for such returned applications. Full compliance with communicated deficiencies is required before re-filing, as applications submitted without proper rectification may be rejected.

Customs custodianship of import and export cargo extends to port-linked goods, subject to statutory handling and compliance requirements.
Viking Warehousing CFS is appointed under section 45(1) of the Customs Act, 1962 as custodian of imported goods landed at Kamarajar Port, Ennore, in addition to Chennai Port, and received at its premises. It is also custodian of export cargo brought into its premises until export. Custodianship is subject to section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions.