Export manifest compliance and EGM error rectification affect processing of export incentives and post-export benefits.
Customs authorities issued a public notice identifying EGM errors for May 2026 and reiterated the requirement under Section 41 of the Customs Act, 1962 for delivery of the departure manifest before departure. The notice states that incorrect or missing departure manifests may delay export incentives and directs exporters, customs brokers, shipping lines and others to rectify the errors in accordance with the specified standing orders or file the departure manifests as applicable.

Test report validity streamlining enables final assessment of Bills of Entry and reduces provisional assessment for identical imported goods.
Import assessment of goods covered by prescribed test reports is streamlined by treating a valid test report issued by CRCL or other accredited laboratories as valid for six months for identical goods matching grade, specifications, country of origin and supplier. Where such a report is available and not older than six months, Bills of Entry are to be assessed finally and provisional assessment is not to be made solely because a fresh report is unavailable. The procedure does not apply where Partner Government Agencies themselves draw the sample.

Bank guarantee exemption for Advance Authorisation and EPCG licences depends on truthful disclosure of past penalties.
Authorisation holders and Customs Brokers seeking exemption from bank guarantee or cash security for registration of Advance Authorisation and EPCG licences must submit a complete, true, and correct declaration or affidavit regarding penalty history. The exemption is available only if the licence holder has not been penalized under the Customs Act, the Central Excise Act, FEMA, or the Foreign Trade (Development and Regulation) Act during the previous three financial years. Any false or misleading declaration may attract penal action under the Customs Act, including section 117.

Custodian appointment for import, export and transshipped goods at Haldia Dock Complex under customs law.
Appointment of Syama Prasad Mookerjee Port, formerly Kolkata Port Trust, as the Custodian for import, export and transshipped goods handled at the Haldia Dock Complex (INHAL1) under Section 45 of the Customs Act, 1962. The notice assigns responsibility for custody of cargo at the specified customs facility.

Compulsory scrutiny guidelines set selection parameters for survey, search, reassessment, exemption claims, recurring additions, and tax-evasion information.
Guidelines prescribe compulsory selection of returns for complete scrutiny in Financial Year 2026-27 on specified parameters, including survey cases, search or requisition cases, notice under section 148 cases, cancelled or withdrawn registration or approval with exemption claims, recurring additions in earlier years above prescribed thresholds, and cases involving specific tax-evasion information. The instructions also set out approval, transfer, NaFAC processing, service of notice under section 143(2), document upload requirements, and separate treatment for International Taxation and Central Charges cases.

Non-preferential certificate of origin authorization expands the list of approved issuing agencies under foreign trade policy.
Authorization is granted under paragraph 2.04 of the Foreign Trade Policy, 2023 for the issuance of Certificate of Origin (Non-Preferential) by a designated agency. The Porbandar District Chamber of Commerce & Industries (PDCCI) is enlisted for this purpose with immediate effect, and its name is added at Serial No. 18 (Rajkot) in Appendix 2E as an authorised issuing agency under FTP 2023.

Export policy alignment and HS code revisions invite stakeholder comments on proposed schedule updates under FTP 2023.
Request for stakeholder comments on the alignment of Schedule-II (Export Policy) of ITC (HS), 2022 with amendments introduced by the Finance Act, 2026. The Directorate General of Foreign Trade proposes corresponding changes to HS codes, product descriptions, chapter notes and export policy conditions across multiple chapters, and invites views, suggestions and comments from exporters, industry associations and experts within seven days by e-mail under FTP 2023.

Customs area de-notification follows relocation of CFS operations to a newly notified site.
De-notification of a customs area follows the shifting of a container freight station's operations from its earlier premises to a new notified location. The entity had previously been appointed as custodian and customs cargo service provider for the old CFS site, and its name had been changed from the earlier corporate name to the present one. A separate customs area and custodianship were already notified for the new location where operations had commenced, and the former premises had become non-operational and unusable for CFS activities. In exercise of powers under Section 8(a) of the Customs Act, 1962, the customs area measuring 36,456 square meters at the old Palaspe premises is de-notified.

Allow for Shipment procedure streamlined for pending SEZ export FCL containers under Export Transhipment Permit.
Pending Shipping Bills for SEZ export FCL containers moved under Export Transhipment Permit require submission of the Shipping Bill with Let Export Order, E-Gate Pass, Bill of Lading, and an undertaking that the container has not been taken back to town. The documents may be filed with the Superintendent, Preventive General (Tech), JNCH, by email or physically where required. The notice is meant to expedite disposal of pending cases, while the procedure in Public Notice No. 21/2025 continues for regular cases.

Risk-based selective vessel boarding streamlines customs clearance while preserving strict declaration compliance and boarding accountability.
Risk-based selective boarding of vessels at Jawaharlal Nehru Custom House is to be carried out on advance risk profiling instead of as a routine requirement. The screening is to consider compliance history, voyage details, last port of call, current itinerary, cargo profile and declarations relating to ship stores, crew effects and vessel satellite devices, so that discrepancies, unusual quantities and unauthorized equipment can be identified. Terminal operators must send a weekly tentative vessel list, the Superintendent (Admin) must grant boarding clearance after document review and report weekly on boardings and reasons, and the Master and shipping agent must ensure strict compliance and accurate advance declarations where a vessel is not boarded.

Customs pass digitisation extends manual pass validity while preserving existing terms and conditions.
Manual Customs Passes issued under categories F, G and H are to be replaced with digitally verifiable passes issued through the Customs Brokers Licensing Management System (CBLMS) online portal. The validity of manual Customs Passes, earlier due to become invalid after 31.05.2026, is extended up to 30.06.2026, while all other facilities, terms and conditions under the earlier public notice remain unchanged.

E-seal verification at export gates enables ICEGATE validation, automated clearance, and fallback physical checks for unreadable seals.
Universal e-seal readers at New Mangalore Port enable real-time scanning of export container e-seals, ICEGATE validation of exporter-entered data, and gate-entry confirmation for verification. The system supports auto-goods registration and auto-out of charge for eligible export shipping bills, while unreadable e-seals are subject to physical verification by Customs officers using handheld devices. The custodian must provide weekly reporting on scanned, unmapped, and physically verified e-seals.

Information utility reporting formats standardised for registration, debt submission, default records and dispute notices under insolvency rules.
Formats notified for applications, registration certificates and information submissions under the Insolvency and Bankruptcy Board of India (Information Utilities) Regulations, 2017 cover the operational forms to be used by registered information utilities, users, insolvency professionals and related entities. The circular specifies Form A for application or renewal of registration as an information utility, Form B for certificate of registration, Form C for submission of information by a user, Form D for record of default, and Form E for information of dispute. It also prescribes the principal data fields and supporting particulars required in each form.

Claim filing format under insolvency regulations requires identity details, loss explanation, computation, and notarised verification above threshold.
The Board has notified a prescribed format for filing claims under regulation 14(3) of the Insolvency and Bankruptcy Board of India (Inspection and Investigation) Regulations, 2017. The form applies to a claim under an order issued under section 220(4) of the Code and requires the claimant's name and address, identity details, bank particulars, explanation of loss, computation of loss, and verification. If the claim exceeds Rs. 10,000, the verification must be made before a Notary for submission of the claim.

Complaint filing format notified for insolvency grievance handling, detailing required particulars, evidence, fee, confidentiality, and verification.
The Insolvency and Bankruptcy Board of India notifies the prescribed format for filing complaints under the grievance and complaint handling framework. The annexed form seeks details of the complainant and any authorised representative, the service provider or associated person complained against, the alleged contravention, the resulting suffering, supporting evidence, redress sought, timeliness of the complaint, fee payment, confidentiality, attached documents, and verification.

Alternative Investment Funds regulation consolidated with updated disclosure, investment, governance and reporting requirements under a master circular.
SEBI has consolidated and updated the regulatory framework governing Alternative Investment Funds by superseding the earlier master circular and rescinding the circulars listed in Annexure 21 to the extent they relate to AIFs. The circular standardises registration, PPM disclosure, fund raising, investment conditions, overseas investment, co-investment, governance, valuation, due diligence, reporting, dematerialisation, benchmarking and winding-up related processes, and requires the Compliance Test Report to cover compliance with all chapters of the Master Circular.

Credential sharing prohibition governs access to protected systems, with strict password discipline and mandatory compromise reporting.
Sharing of user IDs, passwords, one-time passwords and other authentication factors for access to CBIC protected systems is strictly prohibited. The authorised user must keep credentials under exclusive personal control, must not record, store, transmit or leave them accessible to others, and must not share them with colleagues, vendors, contractual support personnel or helpdesk resources. On suspected or actual compromise, the user must disable the user identifier, report the incident, and preserve the device and records for investigation. Sharing credentials or using another person's credentials may attract penal action under the relevant laws and service rules.

Customs Brokers' Association membership becomes mandatory for brokers operating where a recognised association exists within their jurisdiction.
Customs Brokers operating in a jurisdiction with a registered and recognised Customs Brokers' Association must enrol as members of that association and cannot hold membership in more than one association within the same jurisdiction. The Board may extend the time for compliance where circumstances beyond control prevent timely fulfilment of obligations and other conditions are satisfied. Customs Brokers under Hyderabad Customs jurisdiction must enrol with the recognised association and submit a registration certificate as proof of compliance by the specified deadline.

Foreign Trade Policy clarification requests must follow a routed mechanism, with direct field correspondence to DGFT disallowed.
Foreign Trade Policy interpretational issues arising in Customs field formations are to be routed through a streamlined mechanism to ensure institutional consistency, uniformity in implementation and prompt resolution. Customs officers are directed not to correspond directly with DGFT Headquarters or Regional Authorities for clarification on FTP provisions or related policy conditions; such issues must first be examined at the Commissionerate or Zonal level, and only matters requiring policy-level clarification after due examination may be referred to the Board by the concerned Principal Chief Commissioner or Chief Commissioner.

Voluntary liquidation process forms specified for claims, compliance reporting, deposits, withdrawals and termination intimation.
Formats under the Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017 are specified for the public announcement, proof of claim forms for different classes of stakeholders, deposit and withdrawal of unclaimed dividends and undistributed proceeds, the compliance certificate, and intimation for termination of voluntary liquidation proceedings. The annexed forms prescribe the particulars, supporting documents, affidavits, verifications, process details, timelines, compliance disclosures, and other information to be furnished in voluntary liquidation proceedings.