Mandatory flame-retardant fabric qualifiers distinguish specified textile exports from other fabrics in electronic customs declarations.
Specified woven and knitted fabric tariff items under Chapters 52, 55 and 60 require mandatory additional qualifiers in electronic export declarations from 1 November 2026. Exporters must use the qualifier "CHR" and declare either "FR001 - Flame Retardant Fabric" or "FR009 - Other than Flame Retardant Fabric" while filing shipping bills in the Customs Automated System. The requirement distinguishes fabrics used in fire/flame-retardant textile products from other fabrics sharing the same tariff classifications and supports implementation of the Production Linked Incentive Scheme for Textiles.

Government-supported export credit requires eligible Indian supply, export declarations, and commission remittances only after full export-value realisation.
Exim Bank's Government of India-supported Line of Credit finances eligible Indian goods and services for developmental projects in Maldives, subject to Foreign Trade Policy eligibility and approval of eligible contracts. At least 75% of the applicable contract price must comprise goods, works and services supplied from India, while up to 25% may be procured outside India. Exports must be declared in the Export Declaration Form or Shipping Bill. Agency commission is not payable, although foreign-currency remittances may be permitted after full realisation of eligible export value and compliance with applicable requirements.

Inter-CFS movement of LCL export cargo is permitted subject to Customs sealing, consolidation, records, and custodian liability.
Inter-CFS movement of LCL export cargo is permitted from eligible CFSs to Allcargo Terminals Ltd. CFS for consolidation and onward export, subject to prior Let Export Order, movement of each Shipping Bill consignment in full, Customs-supervised stuffing, sealing, gate-pass removal, and prescribed document endorsements. Separate indemnity bonds protect Customs against loss or damage after the Let Export Order. At destination, Customs must verify seal integrity and package particulars; seal tampering requires resealing, full examination, and recorded findings. Consolidation, re-stuffing, recordkeeping, and final removal remain subject to Customs supervision and custodian responsibility.

Electronic sample-drawl workflow makes sampling mandatory before out-of-charge where testing is requested for a Bill of Entry.
Electronic integration enables AQCS officers to request Customs sample drawal for Bills of Entry marked for a No Objection Certificate. The system displays a pop-up during examination and out-of-charge, and sample drawal is mandatory; out-of-charge remains unavailable until it is completed. Customs officers generate and dispatch the test memo, electronically transmit it to AQCS, and provide a physical copy with the sample. AQCS digitally transmits the test report, which is integrated with the Bill of Entry and available under NOC details.

Section 28AAA recovery proceedings require Customs adjudication or DGFT determination first, depending on the alleged fraudulent basis.
Section 28AAA proceedings require Customs and DGFT to act according to the nature of the alleged fraud. Shipping Bill misdeclaration cases must first be investigated and adjudicated by Customs, with consequential amendment where warranted, before DGFT considers cancellation. Policy interpretation, eligibility and entitlement issues must first be determined by DGFT, whose view governs Customs proceedings. Where DGFT cannot cancel an instrument or scrip because of technical or legal constraints, adjudication may proceed on merits. In other cases where cancellation action has begun, adjudication awaits DGFT cancellation.

Interim moratorium for personal guarantors ceased for pending insolvency applications from the amendment's effective date.
Interim moratorium under sections 96 and 124 of the Insolvency and Bankruptcy Code ceased to apply to personal guarantors of corporate debtors from 26 May 2026, including applications pending before the Adjudicating Authority. The amendment operates retroactively, rather than retrospectively, by applying prospectively from its effective date to existing pending proceedings. Pending insolvency applications against personal guarantors are therefore not subject to the interim moratorium from that date.

Manifest amendment controls require deletion and refiling for fundamental bill of lading changes, while enabling corrected cargo submissions.
SCMTR procedures require a wrongly filed Straight Master Bill of Lading to be deleted and re-filed through a Sea Arrival Manifest Amendment. If a Cargo Summary Notification exists for House Bill details, the Master Bill must be re-filed as consolidated and linked to the relevant references; otherwise, complete House Bill particulars must be included in the houseCargoDec object. Changes to Bill reference type, consolidator PAN, or prior cargo references cannot be made in place. SAA filings must use prescribed message and amendment indicators for fresh filing, amendment, addition, deletion, and permitted updates.

Food import authorised-officer designations add an inland clearance point, updating customs entry-point administration and officer sensitisation measures.
Food-import controls designate authorised officers at notified points of entry under the Food Safety Standards Act and the Food Safety and Standards (Import) Regulations. ICD Dhanakya, Jaipur, is added as a food-import point of entry, increasing the notified network to 172 locations. Customs Superintendents, Appraisers, Inspectors and Examiners are designated as authorised officers at this ICD and SEZ location. Customs formations are to sensitise officers, with prior arrangements modified only to reflect this addition.

Sea entry inwards determines whether CSN and SAM amendments take effect directly or only after approval.
Sea Entry Inwards determines the amendment route for Cargo Summary Notifications and Sea Arrival Manifests. Before SEI, a CSN may be amended directly before SAM filing, except for VCN or rotation number changes. Where SAM has already been filed, the CSN submitter files an SCA and the shipping line follows with an SAA. Direct SAM amendments before SEI require no officer approval. After SEI, CSN changes require SCA followed by SAA, and direct SAM amendments also require officer approval before taking effect.

Risk-based selective boarding permits physical vessel inspections after advance profiling while reinforcing masters' and agents' declaration and custody duties.
Physical vessel boarding is undertaken through advance risk profiling based on compliance history, voyage details, crew, cargo, and declarations of stores, effects and satellite devices. Terminal operators must provide berthing lists, while the responsible Customs Superintendent reviews risk parameters and advance documents before approving selective boarding. Vessels not physically boarded remain subject to strict compliance duties: Masters and Shipping Agents are responsible for complete and accurate declarations, safeguarding onboard stores, preventing unlawful unloading or consumption of undeclared goods, and promptly reporting itinerary or documentation changes.

Customs assessment consistency improves through the NAC Portal's searchable classification, valuation, rulings and meeting repositories with controlled role-based management.
National Assessment Centre (NAC) Portal functions as a centralised digital repository and management information system supporting Faceless Assessment by promoting convergence, consistency and uniformity in Customs assessment. It gives importers, Customs Brokers, trade associations, officers and other stakeholders access to material relevant to classification, valuation and other assessment matters. Searchable repositories include meeting records, advance rulings, legal decisions, advisories, audit objections and issues requiring policy intervention, while authenticated role-based access enables authorised officers to manage, monitor and publish designated records.

Pre-shipment inspection certificate timelines are shortened, while backlog certificates from earlier inspections receive a limited transitional issuance relaxation.
PSICs must be generated and issued within two days of inspection, with system access confined to that period and uploading required from the inspection location or country. A one-time seven-day transitional relaxation permits recognised Pre-Shipment Inspection Agencies to clear backlog certificates for inspections completed before 25 August 2026 where system restrictions prevented issuance. Other PSIA/PSIC requirements remain unchanged.

Direct Port Delivery clearance period excludes port and customs holidays and Sundays, while Saturdays remain included in calculating the deadline.
The 48-hour clearance period for Direct Port Delivery containers excludes Sundays and holidays observed by the Port and Customs, while Saturdays remain included. Containers not cleared within that period are to be shifted by rail to Balmer Lawrie Container Freight Station within 72 hours of landing. Where Customs clearance is not obtained within 72 hours, the containers are treated as ordinary or non-DPD containers. All other DPD procedural conditions remain unchanged.

Export General Manifest compliance requires correcting shipping-bill EGM errors or filing departure manifests to avoid delays in export incentives.
Export General Manifest compliance requires the person in charge of a conveyance carrying export goods to deliver a Departure Manifest to the proper officer before departure from the Customs station. Shipping Bills identified with EGM errors must be rectified under the applicable standing-order procedure, or a Departure Manifest must be filed where appropriate. Exporters, Customs Brokers, Shipping Lines, custodians and others concerned are requested to take action because incorrect or missing Departure Manifests may delay post-export benefits and export incentives.

Risk-based vessel boarding uses advance profiling while assigning masters and agents full responsibility for accurate customs declarations.
Risk-based selective physical boarding of vessels is conducted through advance profiling based on compliance history, voyage details, cargo, port records and vessel declarations. Port operators provide weekly berthing lists, and the Boarding Section records risk-based reasons for physical inspections. Where a vessel is not boarded, the Master of the Vessel and Shipping Agent remain fully responsible for accurate electronic declarations, proper control of ship stores and crew effects, prevention of unlawful unloading or consumption of restricted, high-duty or unmanifested goods, and prompt reporting of logistical or documentation changes.

Non-preferential rules of origin would govern export qualification, certificates, import origin declarations, and risk-based verification.
Proposed non-preferential rules of origin require export goods to be manufactured by the exporter and, where imported inputs are used, to undergo processing beyond specified minimal operations. Export certificates of origin evidence origin without preferential tariff entitlement and may be issued electronically by authorised agencies; eligible Status Holder manufacturer exporters may self-certify. Import origin is determined through wholly obtained criteria for specified agricultural goods and, for other goods, tariff-heading change or prescribed value addition. Importers must self-declare origin, with clearance generally based on that declaration and limited risk-based verification.

Raw sugar tariff-rate quota surrender timeline extends, while existing surrender charges and all other allocation conditions remain unchanged.
Timeline for surrender of unutilised tariff-rate quota (TRQ) quantities allocated for import of 10 lakh MT of raw sugar is extended until 30 September 2026. TRQ holders may surrender unutilised allocated quantities subject to payment of an amount equal to 0.5% of the CIF value of the quantity surrendered, in accordance with existing modalities. All other conditions governing the raw-sugar TRQ allocation and surrender process remain unchanged.

Temporary container import duty exemption requires timely re-export, bond execution, and reasoned extensions under a tiered approval process.
Temporary import of durable containers is exempt from customs duty and additional duty where a bond is executed and the container is re-exported within six months of landing. Extensions follow a graded approval mechanism and rejection requires recorded written reasons. Off-hiring is not a valid ground for extension. Cargo requiring examination or investigation should be destuffed so that containers can be released for re-export. Extension proposals and rejections must record specific, case-based reasons, while manual submission of related documents and statements stands discontinued.

Sea cargo manifest filing is fully operational, enabling live import and export message submission and dedicated implementation support.
Sea Cargo Manifest and Transshipment Regulations, 2018 are fully operational on the Customs EDI System, with all import and export functional message structures available for live filing through the ICEGATE portal. Import Trans-shipment messaging for re-working less-than-container-load import cargo and Stripping messaging for export CIM movement are operational. A local SCMTR Cell, headed by the designated Nodal Officer, manages communications and resolves implementation or live-filing issues.

National Assessment Centre Portal centralises assessment materials to promote uniform Customs decisions, informed compliance, transparency, and reduced disputes.
The National Assessment Centre Portal provides a common, publicly accessible repository for assessment-related information supporting uniform and consistent Customs assessment. It offers keyword-based search and download access to Audit Objections, CAAR Rulings, legal decisions, NAC issues, classification and valuation matters, meeting minutes, advisories, alerts, circulars, public notices, and trade-facilitation references. The platform is intended to promote informed compliance, transparency, certainty and consistent decision-making while reducing divergent interpretations and avoidable disputes.