Tariff rate quotas establish certificate-based import authorisation, electronic customs debiting, annual limits, and prescribed quota windows for preferential imports.
TRQs for apples, kiwifruit, albumins and New Zealand MPI-certified Manuka honey operate through export certificates issued by New Zealand and electronic TRQ Authorisations issued to designated Indian importers. Applications must reference the relevant certificate or allocation, identify MSME status, and are transmitted to the Indian Customs EDI System. Imports are allowed only through electronic customs debiting. Authorisations are subject to annual quota limits, applicable CIF conditions and quota windows, remain valid only for the relevant quota year, and lapse to the extent unutilised.

Mandatory import compliance verification requires e-SANCHIT uploads before out-of-charge clearance for cosmetics, drugs and medical devices.
Before granting Out-of-Charge for imports of cosmetics, drugs and medical devices through Partner Government Agency-facilitated Bills of Entry, the proper officer must verify applicable licences, permissions, registration certificates and prescribed particulars against the relevant checklist. Importers, Customs Brokers and other stakeholders must upload mandatory compliance documents through e-SANCHIT to enable verification and expedited clearance.

Imported goods storage facility requires timely importer advisories, reminders and records when customs clearance faces prolonged delay.
Where imported goods held for investigation, examination or testing are unlikely to be cleared more than 10 days after examination, the CFS custodian must issue written or email advice on the Section 49 storage facility and send a reminder after 20 days. For CFS open-examination consignments delayed beyond five days because of sample testing, PQ/AQ/FSSAI NOCs or discrepancies, the Shed DC/AC must similarly notify the importer or authorised Customs Broker, with a reminder 10 days after sample drawal. Custodians and service providers must maintain communications and records.

Closing auction session rules revise trading windows, order handling, and derivative expiry settlement based on continuous-session VWAP.
Closing Auction Session procedures in the equity cash segment are revised to promote transparent price discovery and orderly functioning of the cash and derivatives segments. CAS will operate as a distinct ten-minute session from 3:30 p.m. to 3:40 p.m., with a system-driven random order-entry closure between 3:38 p.m. and 3:40 p.m. The CAS reference price is based on the volume-weighted average price of cash-segment trades during the final 15 minutes of CTS. CAS permits only limit and market orders; new iceberg and stop-loss orders are prohibited.

Electronic bond recording replaces manual permissions and supports monitoring of duty-free container re-export compliance requirements.
Manual requests for Container Movement Permission are discontinued in Mangaluru Customs Commissionerate for containers imported under the duty-free exemption framework. Shipping Lines, NVOCCs, agents and importers holding manual Continuity Bonds must record the bonds in ICES by generating National Bond Numbers. Bond debits and credits are to be based on electronic manifest information through IGM/SAM and EGM/SDM messages. DG Systems will generate reports identifying containers not re-exported within six months for publication on ICEGATE.

Self-declaration-based import authorisation procedure expedites restricted silver bullion imports while retaining scrutiny, regulated sourcing, and non-extendable validity.
Expedited import authorisation may be issued for restricted silver items, excluding silver dore, where applicants self-declare that imports will bear customs duty at the generally applicable rate without concessions. Applications must be completed online with mandatory particulars and justification of proposed quantities and values, and applicants remain responsible for accuracy. Authorisations require procurement through the India International Bullion Exchange or notified nominated banks or agencies, remain subject to policy and statutory requirements and scrutiny, and are valid for six months without extension.

Import bonded trucking permission authorises air cargo transshipment by sealed closed-body trucks, subject to bond accountability and compliance conditions.
Import transshipment permission authorises bonded trucking of air import cargo from Air Cargo Complex, Kolkata to Customs-notified airports, Air Cargo Complexes, Container Freight Stations and Inland Container Depots through ECTS-sealed closed-body trucks. Bond amounts are debited on taking over cargo and credited upon delivery to destination Customs. The transshipper is responsible for shortages or pilferage and related value, interest, penalty and cess liabilities. Permission remains valid for one year or until bond expiry, subject to customs transit, cargo-handling and allied compliance requirements.

Risk-based vessel boarding permits electronic entry clearance while imposing enhanced declaration, inventory, and onboard-store safeguarding duties.
Risk-based selective physical boarding at Karwar Port is determined through advance profiling based on compliance history, voyage details, cargo, operational conduct and declarations relating to crew effects, ship stores and satellite devices. Vessels not selected for boarding receive Entry Inward on advance electronic data, placing heightened responsibility on the Master and Shipping Agent for accurate declarations and safeguarding onboard stores. The Master must prevent prohibited unlading or consumption of restricted, high-duty or non-manifested goods, while the Shipping Agent must promptly report logistical, itinerary and documentation changes.

Electronic cargo examination scheduling enables importers and brokers to schedule, track, and reschedule import examinations through ICEGATE.
System-based e-Scheduling through ICEGATE 2.0 enables importers, IEC holders and authorised Customs Brokers to electronically schedule, view and reschedule physical examination of registered imported goods. The system allocates examination slots to examining officers based on availability, gives stakeholders online status visibility, sends automated notifications, and enables custodians to place goods in examination areas. Rescheduling, holds and removal from the schedule require Assistant/Deputy Commissioner approval supported by recorded, justifiable reasons. Customs officers must map examining officers, conduct examinations through system assignment, and use electronic reassignment or rescheduling when necessary.

Non-deliverable INR derivatives must be offered to non-residents solely for hedging, while dealers maintain a foreign exchange risk reserve.
INR non-deliverable derivative contracts offered by Authorised Dealers to non-resident users are restricted to hedging purposes. Authorised Dealers must maintain a Foreign Exchange Risk Reserve for INR foreign exchange derivative contracts undertaken to hedge the currency risk of their own assets and liabilities where foreign currency is purchased against INR. The reserve must equal 20 per cent of the INR equivalent of each contract's notional amount and be maintained as daily cash with the Reserve Bank until contract termination. The requirements apply prospectively.

Foreign Exchange Risk Reserve mandates daily cash backing for specified INR hedging derivatives and prohibits transaction splitting to avoid coverage.
Authorised Dealers must maintain a Foreign Exchange Risk Reserve for covered INR derivative contracts used to hedge current account transactions involving purchase of foreign currency against INR. The reserve, calculated at 20 per cent of the INR-equivalent notional amount, must be held as daily cash in India with the Reserve Bank until termination. Splitting transactions to avoid coverage is a violation, and daily reporting through CIMS is required.

INR derivative risk management now bars rebooking after cancellation, lowers unverified position thresholds, and mandates exposure undertakings.
Authorised Dealers may not permit rebooking of cancelled INR foreign exchange derivative contracts with any dealer, although rollover at maturity remains permissible. The threshold for specified derivative positions without establishing underlying exposure is USD 5 million equivalent outstanding at any time. For contracts hedging contracted exposures, Authorised Dealers must obtain and retain undertakings addressing hedging with other dealers, verify underlying exposure, and retain necessary documentation for at least two years.

NAC Portal access supports transparent Customs assessment through searchable classification, valuation, rulings, advisories and trade-facilitation materials.
National Assessment Centre Portal provides a common digital platform under the Faceless Assessment framework for accessing Customs assessment information and reference material. Its searchable resources cover audit objections, rulings, legal decisions, classification, valuation, meeting minutes, advisories, alerts and trade-facilitation information. Importers, Customs Brokers and trade associations are encouraged to use the platform to support informed compliance, reduce divergent assessment practices, and improve transparency, predictability and certainty in Customs assessment.

Restricted silver imports require a valid import authorisation, without separate nominated agency, qualified jeweller, EOU status, or IIBX routing.
Silver classified under ITC(HS) 71069221 may be imported only against a valid DGFT Import Authorisation, except where Policy Condition No. 7 exemptions apply. Nominated Agency, IFSCA Qualified Jeweller, or EOU status is not an additional eligibility condition unless expressly imposed by the Authorisation. The holder may import directly in its own name, subject to endorsed conditions. Import through IIBX is not mandatory for this classification unless specifically required by the Import Authorisation.

Power bank exclusion applies only to portable lithium-ion charging devices, preserving concessional customs duty treatment for stationary BESS.
The power bank exclusion from concessional Basic Customs Duty applies only to lithium-ion battery devices with charging and discharging ports designed to externally charge cellular mobile phones or portable electronic devices. Stationary, grid-scale and industrial lithium-ion Battery Energy Storage Systems under the relevant tariff item are not power banks and remain outside that exclusion.

Tariff rate quota sugar exports to the European Union are allocated subject to certification, quota administration, and reporting compliance.
Tariff-rate-quota sugar exports from India to the European Union are allocated up to 5,841 MT for October 2026-September 2027, while the allocation also identifies an earlier quota period. Exports remain free subject to applicable restrictions. Where required for preferential treatment, Certificates of Origin depend on recommendations concerning the eligible entity and quantity. APEDA operates the quota, while other European Union-specific certification and prescribed reporting requirements continue to apply.

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, approval after Sea Entry Inwards, and accurate CSN-SAM linkage.
Accepted CSNs cannot be directly edited and permissible changes must use SCA; VCN and Rotation Number cannot be altered through SCA. If a SAM is filed, changes affecting SAM particulars require corresponding SAA action. After Sea Entry Inwards, CSN and related SAM amendments require jurisdictional Customs officer approval before system reflection. Structural changes involving Straight or Consolidated Bills of Lading, Consolidator PAN, or reference identifiers require deletion of the existing Bill of Lading line and re-addition through SAA.

Annual RoDTEP Return compliance enables removal of system alerts and subsequent processing of eligible Shipping Bills.
RoDTEP scroll-out is suspended for specified IEC holders whose Annual RoDTEP Return for FY 2023-24 was not filed or reported within the prescribed timeline. ICES 1.5 alerts prevent generation of RoDTEP scrolls for linked Shipping Bills. Exporters must comply with the return requirement and approach DGFT for alert removal or revocation. Once the alert is removed or revoked and reflected in ICES 1.5, Shipping Bills will be processed for scroll generation subject to other applicable conditions and system requirements.

Expert valuation empanelment requires verified competence, independent assessments, conflict disclosures, standardized reporting, and voluntary availability for import-export goods.
Expert Panel Valuers may be empanelled for import-export valuation of diamonds, jewellery, gemstones, pearls and other valuable articles. Selection involves scrutiny of qualifications and experience, practical assessment and interview. Applicants must establish relevant valuation competence, submit supporting records and references, maintain a clean professional record, and act independently without conflicts of interest. Appointed valuers must provide standardised reports, preserve relevant records, cooperate with proceedings, and render services voluntarily without remuneration. Appointments are non-transferable and remain subject to performance review, suspension, cancellation or removal for false valuation, negligence or professional misconduct.