Mandatory import compliance verification for cosmetics, drugs and medical devices must precede out-of-charge clearance through uploaded electronic documentation.
Import clearance for cosmetics, drugs and medical devices requires verification of mandatory compliance documents before Out-of-Charge is granted. Proper officers must check applicable licences, permissions, registration certificates and prescribed particulars against the relevant compliance checklist. Importers, Customs Brokers and other stakeholders must upload mandatory records through e-SANCHIT to facilitate expedited clearance.

International LCL transshipment permission continues subject to customs handling requirements, with withdrawal available for operational lapses.
Permission for M/s. All Cargo Terminals Limited, CFS, to handle international transshipment of less-than-container-load containers and shipments, including related operations, is extended for a further two-year period up to 10 September 2028. Operations must comply with prescribed customs transshipment and cargo-handling conditions, the Customs Act, 1962, and applicable public notices. Any lapse may result in withdrawal of the permission without further notice.

ICD-bound container scanning must precede onward movement, with clean containers released and suspicious consignments sent for full examination.
ICD-bound import containers selected for scanning at JNCH may be scanned at a Mobile Scanner without further permission, even if originally allocated to a Drive Through Scanner. Scanning must be completed before onward movement from the terminal. BMCT containers may use the nearest Mobile Scanner or DTCS02. Clean containers may be released under prescribed Customs procedure, while suspicious containers must be sent to the nominated CFS for 100% examination. Port Terminal Operators must maintain records and submit consolidated weekly scanning reports every Monday.

Delayed liquidation form filing attracts a monthly fee, including filings made through correction, updation, or other post-due-date submission.
Each liquidation form due on or before 30 September 2026 and filed after its due date must be accompanied by a fee of Rs. 500 per month of delay, together with applicable GST. The requirement applies to delayed filings made through correction, updation, or any other post-due-date submission under Regulation 47B of the Liquidation Process Regulations.

PGIRP filing deadline extension postpones delayed-submission penalties for personal guarantor resolution monitoring forms until the extended filing deadline.
Electronic filing of PGIRP-1 to PGIRP-6 for monitoring insolvency resolution processes involving personal guarantors to corporate debtors remains subject to an extended compliance timeline. The deadline for submission of all applicable forms is extended until 31 December 2026. Penalties for delayed submission or modification will be levied only after that date.

Preferential tariff claims require agreement-specific origin rules, with importer information requests limited to justified origin checks.
Preferential tariff claims must follow the Rules of Origin under the relevant trade agreement, which prevail over CAROTAR, 2020 in case of conflict. Under the India-UK CETA, a valid Origin Declaration supports preferential treatment without Form-I at the Bill of Entry stage. Origin-related information may be requested only where justified by risk-based checks and reason to doubt compliance. Earlier preference denials may apply to subsequent identical goods only after allowing the importer to furnish additional origin information.

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 post-LEO sealing, consolidation, custody, and compliance controls.
Inter-CFS movement of LCL export cargo from authorised originating CFSs to Allcargo Terminals Ltd. CFS is permitted after grant of a Let Export Order, with cargo moved in Customs-sealed containers for consolidation or assimilation and subsequent export. Each Shipping Bill must move in full; stuffing, sealing, document transfer, gate-out, unloading, de-stuffing, re-stuffing and final removal require Customs supervision, seal verification, endorsements and bond debits. Destination operations require tally records, shipment within 30 days, periodic reporting, safe custody and segregation of cargo. Custodians remain liable for losses, unlawful substitution and non-compliance.

Mandatory customs sampling enables digital testing and blocks Out-of-Charge clearance until requested samples are drawn.
Customs EDI procedures require Customs officers to draw samples when an online AQCS request is made for a Bill of Entry marked for a No Objection Certificate. The system displays a sampling prompt during examination and Out-of-Charge, and prevents clearance unless the requested sample is drawn. Officers must generate and electronically transmit the test memo, dispatch the physical sample with a test memo copy, and access the digitally integrated test report through 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.

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.

Risk-based vessel boarding requires advance profiling while masters and agents remain fully liable for accurate declarations and onboard stores.
Risk-based selective physical boarding of vessels is determined through advance profiling based on compliance history, voyage details, crew, cargo and declarations relating to crew effects, ship stores and satellite devices. Terminal Operators must submit tentative vessel lists for assessment and physical-boarding clearance. Where a vessel is not selected, the Master and Shipping Agent remain fully responsible for accurate declarations, safeguarding onboard stores, preventing illegal unlading or consumption of restricted, high-duty or un-manifested goods, and promptly reporting logistical, itinerary or documentation changes.

NAC Portal access supports consistent customs assessment through searchable classification, valuation, rulings, advisories, and trade-facilitation materials.
The NAC Portal is a common digital platform under the Faceless Assessment framework that provides public access to Customs assessment information and reference material. Searchable and downloadable content includes audit objections, rulings, legal decisions, classification and valuation matters, NAC deliberations, advisories, alerts, and trade-facilitation information. Its use is encouraged to support informed compliance, reduce divergent practices, and improve transparency, predictability and consistency in Customs assessment.

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.