Compounding of offences allows settlement by payment, with Chief Commissioners empowered to approve or reject applications.
The circular implements Customs and Central Excise compounding rules, classifying offences into technical (compoundable multiple times) and substantive or non-technical (compoundable only once), and lists categories of serious offences and persons barred from compounding. Chief Commissioners may accept or reject applications, must verify facts, and follow a specified procedure for pending court prosecutions requiring an applicant affidavit and court submission of the compounding order; payment leads the reporting authority to seek disposal by the court, with refund if the court rejects compounding.

DEPB benefit extended provisionally to imports filed during the gap and to licences endorsed under earlier notification, subject to conditions.
Imports filed during 1-3 October 2005 are eligible for DEPB benefits with DEPB credit on Bills of Entry allowed provisionally; DEPB licences endorsed as issued under an earlier notification are acceptable under the later notification if the licence is valid for the imported goods and all conditions of the later notification are satisfied, and licences under earlier open ended notifications may be utilised likewise where valid and compliant.

Compounding of offences allows discretionary settlement of customs and excise breaches subject to eligibility, exclusions and procedural safeguards.
Compounding permits settlement of customs and excise offences by payment, with offences classified as technical (eligible for repeated compounding) and substantive/non-technical (compounding only once); specified categories are excluded from compounding. Chief Commissioners decide eligibility and may compound before or after complaint, with pending prosecutions requiring a court affidavit by the applicant and notification to the court; if the court refuses immunity, paid amounts are refunded. Administrative duties include publicity, six-month disposal targets, and reporting of compounding realisations.

Administrative control over Special Economic Zones shifts to Customs in ports and to Central Excise elsewhere under amended guidance.
Administrative control over Special Economic Zones in port cities remains with the Commissioner of Customs, while SEZs at other locations will be under the jurisdictional Commissioner of Central Excise; this amends the earlier Board Circular No. 31/2003-Cus and requires wide publicity, acknowledgement of receipt, and prompt reporting of implementation difficulties to the Board.

Disposal of unclaimed cargo: custodians obtain reserve valuations from approved valuers; customs approve reserve and bids.
For goods lying less than one year, custodians must obtain a reserve price fixed by a panel of government-approved valuers appointed by the custodian; Customs shall not engage in valuation but will approve both the reserve price and bids. If such goods remain unsold and become landed-more-than-one-year, custodians may sell them following the independent procedure for that category without reference to Customs, adjusting the count of prior auctions/tenders against the prescribed number of four.

Simplified registration for duty-free imports allows single-port registration to be accepted at all ports for clearance.
Simplified registration for EOU/EHTP/STP units permits a single port registration for duty free import clearance: units apply to the Assistant/Deputy Commissioner with prescribed documents (LOP, Private Bonded Warehousing License, bank attested signatures, photographs, IEC copy, green card); Customs must grant registration within five working days and may verify particulars without delaying issuance; registration at one port suffices for clearance at all ports subject to authenticity verification by the concerned Custom House.

Disposal of unclaimed cargo: custodians may auction goods after valuation, customs scrutiny, and duty assessment.
Procedure for disposal under Section 48 applies to goods landed at least one year earlier; custodians must submit detailed lists, issue 15 day notices to consignees and display notices. Customs has 15 days to mark consignments for retention or dispute; otherwise the custodian may sell. Custodians fix reserve prices via Government approved valuers; customs samples 10% of consignments for inventory. Disposal is by public auction/e auction/tender (publicized), with up to four auctions and the last auction selling to the highest bidder. Bidding is on a cum duty basis, duty is back calculated, consolidated Bills of Entry are filed buyer wise, and proceeds are shared under Section 150.

Movement of Export Containers: Prestage documentation and seal verification required, entry time limit and conditional dock admission.
Procedure centralizes customs documentation for FCL export containers at a designated prestage area: exporters present required documents and checklist for verification, after which the authorised officer may grant a Let Export Order (LEO) in the EDI system subject to seal verification at prestage and docks gates. Containers selected by EDI will be examined at the prestage ramp; opened or unsealed containers will receive a Customs One Time Seal and endorsement. Exit and entry require seal integrity checks and timely transit, with diversion for tampered seals and conditional admission for delays.

Bank guarantee norms under EPCG scheme broadened to include port custodians, easing security requirements for importing capital goods.
Service providers in the port handling sector appointed as custodians by jurisdictional Customs/Central Excise authorities are eligible for a 25% Bank Guarantee when importing capital goods under the EPCG scheme, modifying Circular No.58/2004-Cus; Trade Notice and Standing Order to be issued for guidance and implementation issues reported to the Board.

Import of perishable fish items now permitted through a designated land port when destined for human consumption, excluding breeding seed.
Import regulation amended to permit entry of perishable fish items destined exclusively for human consumption via the designated land port at Petrapole, provided consignments exclude seed material for breeding or rearing, and prior Board Circular No.43/2001-Cus. and related instructions are to be read as amended.

Non-acceptance of pre-shipment inspection certificates suspended for specified agencies; metal scrap cleared only after full inspection and mis-declaration review.
Certificates issued by eight specified inspection agencies are not to be accepted by Customs pending DGFT investigation and any delisting decision. Consignments of metallic scrap with Bills of Lading dated on or before 1 December 2005 and carrying certificates from those agencies may be cleared only after 100% examination; adjudication or penal action is to follow solely where goods are mis-declared or contravene the Customs Act or the Foreign Trade Policy.

LCL cargo movement between CFSs permitted; jurisdictional commissioners may allow transfers by standing order while safeguarding revenue.
Jurisdictional Commissioners shall issue standing orders permitting movement of containers/trucks loaded with LCL cargo from one CFS to another within their jurisdiction to optimize container/truck space while ensuring the facility is not misused and revenue is safeguarded.

Conversion of foreign going vessels to coastal status: customs must expedite conversion and duty assessment without imposing a three day notice.
Conversion of foreign going vessels to coastal status requires prompt customs handling without any requirement of advance three day notice; duty on ship stores may be paid on entire bonded stores or on the estimated quantity to be consumed during the coastal run with refund for unutilized stores, and assessments must be completed within prescribed time. In exigencies when vessels are anchored outside port limits, Customs should cooperate and, if necessary, deploy staff to the vessel to expedite conversion while safeguarding revenue.

Simplified bond module enables single multi utilisation bonds for custodianship and transhipment with electronic re crediting on proof of transfer.
Adopt a single electronic bond module to eliminate multiplicity and permit multi utilisation of bonds for custodianship and transhipment; utilize existing mother bond practice and amend guarantees to cover transhipment. Once inter port message exchange is operational, the EDI bond module will automatically re credit bond value on receipt of electronic proof of safe landing or certificate of transfer at the destination, in conformity with the Goods Imported (Condition of Transhipment) Regulation, with the Directorate of Systems and Data Management implementing the electronic mechanism.

Automation of transshipment permits treats IGM entries as transshipment requests, streamlining electronic port to ICD cargo movement.
The SMTP portion of the IGM will be treated as the transshipment request, eliminating separate carrier applications; carriers must record the transporter code in a new IGM field. ICES will exchange transshipment permit data among carrier, transporter, gateway custodian and destination ICD/CFS. Transporters must electronically submit a Container Arrival Report to the destination ICES, which will be matched to generate a Landing Certificate transmitted to the gateway for closure of IGM lines. Transmitted permits will be converted into IGMs at the recipient port without fresh filing by shipping lines; bond debit/credit rules are being revised separately.

Waiver of bank guarantee for carriers handling high-volume import containers to speed transhipment across modes and terminals.
The Board waives the bank guarantee requirement for transhipment of containerized import cargo by carriers handling more than 1000 TEUs in a financial year, across all modes and including shipping lines, ICDs and CFSs. Commissioners of Customs may grant discretionary waivers for lower-volume carriers with satisfactory track records. Circulars 78/2001-Cus and 52/2004-Cus are modified accordingly and trade is to be notified by Public Notice.

Import manifest amendment under section 30(3): proper officer may allow non fraudulent corrections, limiting adjudication for operational exceptions.
Amendments to the Import General Manifest (IGM) shall be considered under the authority of section 30(3): the proper officer may permit correction or supplementation where the manifest or report is incorrect or incomplete and there was no fraudulent intention. Adjudication and penalties are required only where amendments involve fraudulent intent or substantial revenue implications. Exceptional operational situations causing post filing quantity changes should be accommodated and Circular No. 13/2005 is amended accordingly; the trade is to be notified by public notice.

Risk Management System in imports enables selective screening and shifts routine assessment to post clearance audit.
A centralized Risk Management System will process electronically filed Bills of Entry and IGMs via ICES to determine appraisal, examination or direct release; its directives are binding on field formations unless overridden with written authorization from a jurisdictional Commissioner (not below Addl./Joint Commissioner). Routine concurrent assessment is replaced by selective quality assessment and Post Clearance Compliance Verification, with RMS selecting cleared BEs for audit and auditors issuing consultative letters before formal adjudication.

Accredited Clients Programme enables risk-based self-assessment clearance with assured facilitation subject to compliance and audit.
The RMS with the Accredited Clients Programme permits risk-based clearance of bills of entry through self-assessment without examination for registered Accredited Clients, with Post Clearance Audit replacing Concurrent Audit. Accredited Clients receive assured facilitation across EDI/RMS-enabled ports except for limited random or intelligence-driven selections; they must use digital signatures, ICEGATE filing, designated bank accounts for duty payment, meet eligibility and compliance criteria including certified accounting systems, and face possible deregistration for persistent non-compliance.

Import licensing requirement for second-hand photocopiers: clearance must comply with foreign trade policy; provisional assessment discontinued.
Importation of used photocopier machines must be allowed only against a licence under the amended Foreign Trade Policy; the earlier interim allowance of provisional assessment on a simple ITC bond without bank guarantee is to be discontinued and field formations directed to clear second-hand photocopiers strictly as per the Foreign Trade Policy, 2004-2009.