Clubbing of advance authorisations allowed for annual requirements where exports and imports comply with notified SIONs.
Facility of clubbing shall also be available for Advance Authorisations for Annual Requirement issued during the cited Foreign Trade Policy periods, wherever exports and imports have taken place as per notified Standard Input Output Norms (SION) available in the Handbook of Procedures.

VKGUY benefit eligibility for grape exports packed in imported containers affirmed; FOB value need not exclude packing costs.
DGFT clarified that grapes packed in imported packing material are not within the FTP ineligible category relied on by some field formations, and exporters are entitled to VKGUY benefits on the full FOB value without deducting the cost of imported packing material; this position follows consultation with the Drawback Directorate and corresponds with customs authority guidance on duty drawback treatment for such packing.

Single Window clearance reforms streamline drug and cosmetics imports by reducing ADC referrals and sampling through PECs and declarations.
SWIFT clearance for drugs and cosmetics is simplified by recognising a PGA Exemption Category for non-drug chemicals, permitting Integrated Declaration avoidance of ADC referral; allowing dual-use items and excipients to bypass ADC NOC if declared non-pharmaceutical grade, without APIs, and not for medicinal use; adopting risk-based inspection and sampling with ADCs drawing samples only when necessary and avoiding re-sampling of the same batch once NOC has been granted; accepting digitally signed declarations and guarantees within the Integrated Declaration; and mapping ADC clearance responsibilities to notified ICES/port locations with transshipment referral to the nearest ADC.

Rupee bond issuance to overseas investors regulated under the ECB framework, exempting specified Companies Act provisions.
Issuance of rupee denominated bonds exclusively to persons resident outside India is regulated under the external commercial borrowing framework and sectoral regulations; accordingly, the provisions of Chapter III of the Companies Act, 2013 and rule 18 of the Companies (Share Capital and Debenture) Rules, 2014 do not apply to such issuances unless otherwise provided in RBI circulars, directions or regulations, and necessary changes to the Rules are being made.

Risk Management System declaration accuracy required; shipping bills may be recalled for reassessment and examination.
Risk Management System (RMS) controls permit recall of shipping bills when officers or exporters identify incorrect classification, missing required documents, or other declaration discrepancies; officers must notify the System Administrator or designated supervisory officials immediately, while CHAs/exporters may request the export DC/AC to recall a shipping bill for reassessment and/or physical examination, and recalled cases must be reported daily in writing to JC/ADC through DC (SIB).

Correct declaration of imports preserves RMS facilitation; misclassification prompts recall and reassessment of bills of entry.
Recall and reassessment procedure is prescribed for Bills of Entry filed under the Risk Management System (RMS) where misclassification or other discrepancies are detected. Officers must report discrepancies to the System Administrator or designated supervisory officers; CHAs or importers may request the Group Deputy/Assistant Commissioner to recall the Bill of Entry for reassessment or examination, with daily written reporting of such recalls through the SIB officer for record. Trade must furnish accurate declarations to benefit from RMS facilitation.

Indian Customs EDI (ICES 1.5) launched at ICD Surat enabling electronic filing, transshipment automation and integrated bond/license management.
ICES 1.5 was launched at ICD Surat Hira Bourse effective 05.08.2016 to enable electronic filing and automated processing of Bills of Entry and Shipping Bills, mandatory registration of stakeholders (IE Code, customs brokers, airlines, custodians, DGFT licences, bonds, PLA accounts), prescribed use of code directories, and integration of transshipment (CTM/TP), valuation, notification based exemptions, bond/BG management and RMS guided appraisal, with digital signature remote filing and Single Window exchange of regulatory certificates.

Transit in sealed containers: customs seals, CTD documentation and insurance/guarantees secure Visakhapatnam-Nepal movements.
Transit via Visakhapatnam to Nepal operates only in sealed containers over specified road and rail routes; Indian Customs affix an additional one-time seal and record seal serial numbers on the Customs Transit Declaration (CTD). The CTD, supported by bill of lading, invoice, packing list and Nepalese licences or authenticated letters of credit, is endorsed in multiple copies at port and land customs stations and used to verify delivery. Sensitive goods require insurance, bank guarantee or undertakings assigned to the Commissioner of Customs to cover Indian duties or market-value differentials; communication protocols require daily electronic and postal exchange of CTD dispatch and receipt information.

Factory/warehouse stuffing permission for exporters requires application, sealed Central Excise verification/NOC, and supervised stuffing under conditions.
The Public Notice prescribes issuance of a one time Letter of Factory Stuffing Permission (LoFSP) to exporters from ICD Borkhedi on application and submission of prescribed documents, sealed NOCs and verification reports from jurisdictional Central Excise confirming genuineness and suitability of exporter and/or stuffing premises; provisional 30 day LoFSPs may be issued to Status Holders pending sealed reports, while non status first time exporters require prior sealed verification. The LoFSP limits scope, supervision, documentation, validity and cancellation procedures and mandates Central Excise supervised examination and sealing.

AEO three tier programme expands customs facilitation for compliant traders, merging ACP and AEO with enhanced benefits and transitional rules.
The Accredited Client Programme and Authorized Economic Operator arrangements are merged into a consolidated AEO three-tier programme extending facilitation-including direct port delivery and entry, deferred payment of duties, expedited refunds and drawback, export facilitation, acceptance of self certified certificates, request based on site inspections, and paperless declarations-to compliant entities, with lowered eligibility for smaller operators. Earlier circulars are superseded; existing AEO and ACP holders receive corresponding AEO statuses with provisional treatment and a one time transition opportunity subject to adherence to prescribed standards and application within the specified period.

Work from Home authorization for SEZ IT/ITeS employees permits remote work subject to unit authorization, approved services, secured connectivity, and export accounting.
Authorized regular employees of SEZ IT/ITeS units may work from home only if authorized and issued identity cards, the remote work is limited to services approved for the SEZ unit and tied to a unit project, the unit provides secured connectivity and equipment, export revenue is accounted by the tagged SEZ unit and work does not export services from outside the SEZ, and employees must be untagged and I Cards surrendered when they leave the project; SEZ units registered as OSPs must also follow DOT OSP guidelines.

Central excise duty on jewellery: sub committee to set compliance procedures; registration extension and consolidated payment allowed.
A Sub Committee has been constituted to advise on imposition of central excise duty on jewellery, with specified administrative, legal and trade membership; the Sub Committee will frame compliance procedures, records requirements and operating procedures, and will hear written and in person representations from trade associations. Communications to the High Level Committee are directed to the provided email and postal addresses. The Trade Notice extends the registration deadline for jewellers while confirming that liability to pay excise duty is effective from the earlier date and allows consolidated payment of prior months' duties together with the current month's payment.

Single Window simplification: streamlined ADC referrals, risk-based sampling, and digital declarations speed drug and cosmetics clearance.
Procedural changes in SWIFT exempt non-drug chemicals listed under the PGA Exemption Category (PEC) when declared in the Integrated Declaration; dual-use items and excipients need not be referred to ADC if declared non-pharmaceutical grade, free of Active Pharmaceutical Ingredients, and not intended for human or veterinary medicinal use; digitally signed declarations, undertakings and guarantees included in the Integrated Declaration will substitute for separate hardcopy submissions; sampling will be risk-based and repeat sampling of a batch already tested and granted ADC NOC will be avoided.

Authorized Economic Operator programme expanded to merge ACP and AEO, delivering broader trade facilitation and compliance benefits.
The Board consolidates ACP and previous AEO schemes into a three-tier Authorized Economic Operator programme, superseding prior circulars and providing a unified application process. Existing AEO certificants will be reclassified into designated tiers and receive benefits subject to compliance; ACP holders receive provisional AEO status and must apply within ninety days. The revised programme expands facilitation by including Direct Port Delivery and Entry, Deferred Payment of Duties, expedited refunds and drawback, acceptance of self certified certificates, paperless declarations, recognition by partner agencies, and pursuit of mutual recognition with other administrations.

Selection of standing counsels: deadlines for advertisement and application submission extended to complete panel recommendations timely.
Chief Commissioners must advertise vacancies for Senior and Junior Standing Counsels, receive and scrutinise applications, conduct interviews, and forward complete recommendations to the Board; the Board has extended deadlines for advertisement issuance, application receipt, and submission of consolidated recommendations in jurisdictions that could not meet earlier dates, and requires strict adherence to the revised timelines under the oversight of the Board's Legal Cell.

Outdoor catering service classification: onboard private caterers liable for service tax; operator taxed only on retained remuneration.
Catering services provided on board trains are classifiable as outdoor catering service, with private onboard contractors liable to pay service tax on amounts they bill for food and catering. Amounts retained by the principal operator as its commission or facilitation fee are taxable under the service head reflecting that remuneration. Expenses incurred as a pure agent do not form part of taxable value if the conditions of the Service Tax (Determination of Value) Rules are satisfied.

Ex officio membership expanded to include President Laghu Udyog Bharti, altering composition of Board of Trade.
Reconstitution of the Board of Trade updates its ex officio membership to include the President, Laghu Udyog Bharti, New Delhi, to ensure MSME representation. The Directorate General of Foreign Trade issues the revised list of ex officio members comprising presidents and chairmen of major trade bodies, export promotion councils and commodity boards, confirming the updated composition with competent authority approval.

Designated Authority appointment under Indirect Tax Dispute Resolution Scheme enables local deputy/assistant commissioner to process scheme matters.
A Designated Authority is appointed under the Indirect Tax Dispute Resolution Scheme Rules - 2016 to carry out the scheme's procedural and administrative functions within the commissionerate's jurisdiction; the Deputy/Assistant Commissioner (P&V) is designated for the Gurgaon I jurisdiction and trade associations are requested to inform members and stakeholders.

Private bonded warehouse licensing requires insurance, undertakings to pay duties, indemnity, experienced warehouse keeper and license validation.
Applicants for Private Warehousing Licenses must submit prescribed undertakings and documents: an all risk insurance policy in favour of the President of India covering duty value of dutiable goods; an undertaking to pay duties, interest, fines and penalties under subsection (3) of section 73A or Warehouse Regulations; an indemnity for loss or damage to warehoused goods; evidence of an experienced warehouse keeper; and, for EOUs/EHTP/STPI, compliance with Bank Guarantee/security conditions in the Foreign Trade Policy. Existing licensees must validate licences under the new procedures within three months of the Regulations' commencement.

Extension of tax return due date under section 119 for Jammu and Kashmir assessees; filing deadline deferred for affected taxpayers.
The Central Board of Direct Taxes, invoking its authority under section 119, has administratively extended the due date for income-tax returns for assessees in the State of Jammu and Kashmir who were required to file under section 139(1), in response to reported dislocation of normal life; the order defers the original July filing deadline to a later date in August for affected assessees, providing temporary relief to facilitate compliance.