Retrospective drawback rate increase allows automated EDI credit for eligible exporters, subject to specified head exclusions.
Central Board authorised a one-time relaxation exempting exporters from filing supplementary claims for EDI shipping bills with LEOs dated 1 April 2007 to 17 July 2007; differential drawback amounts will be automatically processed and credited via the EDI system. Manual shipping bills still require filing of supplementary claims. Automated credit excludes thirty-seven specified drawback heads, for which exporters must file manual supplementary claims in the prescribed manner.

Risk Management System enabling self assessment facilitation of import clearances while preserving targeted assessment and post clearance audit.
The RMS at Tuticorin automates risk evaluation of electronically filed Bills of Entry to facilitate clearance of self assessed low risk consignments without officer assessment or examination, while selecting others for appraisal, examination or Post Clearance Audit based on risk parameters, random sampling or intelligence. Accredited Clients receive enhanced facilitation subject to Compulsory Compliance Requirements; bond details, SVB disclosures, allied law certificates and required documents must be furnished in the ICES annexure, and DEPB/TRA debits and endorsements follow specified manual verification procedures.

Correlation of technical characteristics limited to specified products; other DFIA imports need no such linkage for clearance.
The DFIA scheme requires correlation of technical characteristics, quality and specification of inputs with the exported product only for products specified in the Handbook of Procedures, where exporters must declare this correlation in the Shipping Bill; in all other cases such correlation is not required unless the SION prescribes it, and Customs may allow clearance if other scheme conditions and notification requirements are met.

Broad nexus requirement for TPS imports: imported items must be bona fide inputs used by exporter or supporting manufacturer.
TPS duty credit is limited to freely importable inputs, capital goods and specified equipment for the importer or declared supporting manufacturers; imported goods must have a broad nexus with the exported product and be 'used' in its manufacture. SION is prima facie evidence of input status, but exporters may otherwise demonstrate nexus. TPS certificates must endorse supporting manufacturers, and certificates and imported goods are non-transferable and not to be sold. Customs should scrutinize TPS imports for compliance and notify trade.

Unit quantity code requirement: declare UQC in standard measurable units to ensure usable customs import data.
Importers and Customs House Agents must file Bills of Entry with UQC in Kg or the standard units as prescribed against the relevant tariff headings in the Customs Tariff; use of non-measurable descriptors (cartons, boxes, rolls without dimensions, running lengths without width) produces poor-quality data in the National Import Database and should be avoided, and any problems with filing UQC codes in Kg/standard units should be reported to the Additional Commissioner of Customs in charge of EDI systems.

Customs classification of buttons and fasteners confirms exemption eligibility for shank buttons, snap fasteners and zippers.
Shank buttons are a variety of buttons classifiable under Chapter 96 and therefore qualify for the Notification No.21/2002-Cus exemption for buttons. Press fasteners, snap fasteners/press studs (two-or-more-part goods operating by a snap mechanism) are classifiable under subheading 9606 10 and qualify as fasteners for the relevant exemption entries. Slide fasteners (zippers) and their parts are classifiable under heading 9607 and are eligible for exemption where the entry covers fasteners. The circular directs uniformity in classification and dissemination to trade and field formations.

Risk Management System in import clearance enables self assessment facilitation and targeted post clearance verification.
The RMS automates processing of electronically filed Bills of Entry and IGMs to permit facilitation of low risk self assessed B/Es for out of charge after duty payment, while selecting others for assessment or examination based on risk parameters, random sampling or intelligence. The Accredited Clients Programme confers predominant no assessment/no examination treatment subject to limited selection. Concurrent audit is replaced by Post Clearance Audit; bond debits become system driven and Compulsory Compliance Requirements from allied Acts must be declared and documented at filing.

Intellectual Property notice registration: file category-specific IPR notices online, print application and submit bonds to customs commissioner.
The customs IPR regime enables online filing of category-specific IPR notices via a web module where applicants select the Commissioner for registration, upload prescribed documents and images in specified formats, and obtain a Unique Temporary Registration Number (UTRN) upon successful submission; the printed application and supporting documents, including the general bond and indemnity bond executed by the right holder and a demand draft payable at the chosen location, must then be physically submitted to the selected Commissioner for further processing and issuance of a Unique Permanent Registration Number (UPRN).

Drawback claims for DTA-to-SEZ supplies are payable by the SEZ Specified Officer; disclaimers transfer sanction to DTA commissioner.
Drawback claims for goods supplied from DTA units to SEZ units or Developers are to be sanctioned and disbursed by the Specified Officer posted in the SEZ; if the SEZ unit or Developer issues a disclaimer the jurisdictional Commissioner over the DTA unit will sanction the drawback. Brand rate fixation applications remain with the jurisdictional Commissioner of Central Excise/Customs and Central Excise, copies to be endorsed to the Development Commissioner and Specified Officer. Disclaimers must be supported by a certificate from the Specified Officer confirming drawback has not been claimed to prevent double availing; administrative notices and standing orders should be issued for implementation.

Exemption from bank guarantee for inter city bonded warehouse transfers for public undertakings; transit bond still required.
Central and State Public Sector Undertakings are exempt from furnishing a bank guarantee or other security for inter city transfers of goods between bonded warehouses, including transfers from sea or dryland ports, while the transit bond requirement continues to apply; Commissioners retain discretion to demand a bank guarantee in particular cases.

Smoking ban enforcement: authorised customs personnel to implement public-place smoking prohibition and ensure trade compliance.
The Commissioner of Customs has been authorised to implement the public-place smoking prohibition under the Cigarettes and Other Tobacco Products Act; all staff of Custom House Agents, importers, exporters, shipping agents and trade participants are instructed to comply strictly with the smoking ban, with action to follow for violations, and trade associations are asked to publicize the notice to ensure compliance.

Rebate and refund authority clarified: customs handles EOUs exporting goods, service tax handles EOUs exporting taxable services.
Where inputs or input services are used in the manufacture of goods exported by EOUs, the jurisdictional Central Excise or Customs authority will process and disburse the rebate or refund of unutilised credit; where an EOU provides or exports taxable services it must register with the jurisdictional Service Tax Commissionerate, which will sanction rebate or refund for inputs or input services used for export of such services. Existing registration, return filing and other controls for EOUs providing taxable services remain unchanged.

Manual Bill of Entry allowance for specified import categories where EDI/ICES processing is impracticable.
Permits specified import declarations to be processed as Manual Bill of Entry where EDI processing is impracticable, listing categories such as high unit value items, ad hoc exemption orders, dual named importers (lessor and lessee), non amendable licence linked entries, self flying aircraft without air waybills, gold bars claiming specified notifications, footwear with RSP below Rs. 250 or above Rs. 750, and other EDI/ICES failures; residual cases require System Manager approval after AO (EDI Section) consultation with the relevant technology agency.

Customs area designation enables supervised examination and sealing of full-container imports and export stuffing under Customs control.
Designation under Section 8(b) of the Customs Act, 1962 declares M/s. Sattva CFS premises at Survey No. 125/1, Amman Kulam, Vichoor Village, Chennai, a CUSTOMS AREA for supervised examination and clearance of import FCL containers (excluding LCL cargo and passengers' unaccompanied baggage), and for stuffing/loading of export cargo into containers under Customs supervision and sealing. The notice describes the CFS physical demarcation and storage areas and mandates compliance with procedures laid down in P.N. 19/98, 111/2002 and 255/2002, with an operative commencement date specified.

Part delivery of import consignments permitted subject to conditions, packing-list, EDI registration, staged examination and final clearance.
Part delivery of import consignments is permitted where not all containers have reached the CFS within the initial arrival period. Importers apply to the Assistant/Dy. Commissioner (Docks) with evidence; permission is granted if container-wise packing lists exist and goods are homogeneous. RMS consignments with no assessment or examination are eligible. Otherwise apply to the Joint Commissioner. On permission the Bill of Entry is registered in the EDI system, permissions and examination reports are noted on the hard copy and cumulative examination results recorded in EDI before final out-of-charge; CFS-wise details are maintained in a register.

Transhipment procedure enables full-aircraft import cargo movement to AFS subject to bonds, seals, IGM and timing rules.
Transhipment from Chennai Airport/ACC to CWC AFS-Virugambakkam is governed by Chapter VIII of the Customs Act and the Transhipment Regulations; only full-aircraft loads may be transhipped except specified exceptions. Airlines retain responsibility for cargo until formal handover, must file complete IGM declaring transhipment, execute bonds and bank guarantees, and meet strict timing and sealing requirements. Customs will inspect, seal bonded trucks, endorse movement applications, supervise unloading/segregation at AFS, oversee Bill of Entry processing and grant out-of-customs-charge before release; custodians must maintain registers and manage disposal of uncleared goods via statutory e-auction procedures.

Custom House Agent licensing: single-notice process and mandatory issuance to applicants who pass the CHALR examination.
Clarifies that CHA licensing is a single continuous process requiring one comprehensive public notice detailing examination and eligibility, and directs Commissioners to issue licenses to applicants who have passed the CHALR examination and meet regulatory conditions, clear backlogs within one month, and report compliance to the Board.

Shut-out/back to town permission requires customs examination and shipping bill amendment before cargo removal is authorized.
Applications for shut-out/back to town are to be presented to the Assistant Commissioner (Docks) with the shipping bill and checklist; the Assistant Commissioner shall examine cargo against declarations, although re-examination may be dispensed with for entire consignments previously examined. Partial shut-outs require examination and permission is granted only where goods tally with declarations. Entire consignments require cancellation of the shipping bill before permission; goods with LEO require EDI amendment/cancellation with prior higher-level approval. Export incentives on shut-out goods must be refunded before permission is granted.

Intellectual property border enforcement: registration with Customs and bond-based suspension of release secures action against infringing imports.
Notification No. 49/2007 and the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 establish a registration-based border enforcement procedure for copyrights, trademarks, patents, designs and geographical indications. Right holders file notices and obtain registration subject to a General Bond and indemnity; upon interdiction they must execute consignment-specific bonds and furnish security. Electronic centralized filing will issue a UTRN on submission and a UPRN after verification; temporary registration confers no protection. Commissioners verify applications, may cross-check parent registries, and may cancel registrations for false information.

Import licence exemption for specified continuous-length trim cutting waste enables licence-free clearance for chindi rug manufacturing inputs.
Trim cutting waste or fabric trims of continuous length with a maximum width restriction of two inches, classifiable under heading 6310, shall not be subjected to ITC (HS) restrictions and shall be cleared without an import licence; this relief applies notwithstanding no amendment to heading 6310 and requires instructions to field formations to implement licence-free clearance for such specified trims.