Passenger Facilitation Centre at SVPIA offers customs guidance, baggage assistance and grievance redressal for international passengers.
A Passenger Facilitation Centre at Sardar Vallabhbhai Patel International Airport, Ahmedabad provides a single point of contact for international passengers to obtain guidance on Customs procedures, baggage rules and declaration requirements, to raise queries and grievances regarding baggage clearance and passenger movement, and to seek coordinated, timely redressal of complaints via specified location, email and telephone channels.

Provisional customs assessment: two year limit with possible one year extension; timelines for document submission, finalisation, and penalties.
The guidelines impose staged timelines for finalising provisional assessments: requisition missing documents within 15 days; importer/exporter to furnish within two months with possible two month extension by the proper officer and further extension by a superior officer up to a 14 month cap for submission. Finalisation should occur within three months after receipt or expiry of time or enquiry conclusion, with serial two month extensions permitted but not beyond an absolute two year limit from provisional assessment, extendable by one year by the Principal Commissioner for sufficient cause.

SWIFT 2.0 single-window platform onboarding AQCS, PQMS and FSSAI; mandatory NOC data via Bill of Entry.
SWIFT 2.0 is an upgraded unified digital single touch point for EXIM clearances enabling submission of specified data fields and documents, real-time notifications, online payments, and digital NOC issuance. For the first phase, consolidated mandatory, conditional and optional data elements and document codes for AQCS, PQMS and FSSAI have been finalised and annexed. These elements must be declared/uploaded through the Integrated Declaration in the Bill of Entry or via the SWIFT 2.0 dashboard where PGA clearance is required. Mandatory filing for the three PGAs is effective from 01.12.2025.

Customs exemption consolidation creates a unified framework linking duty relief to tariff headings, conditions, sectoral lists, and phased rationalisation.
Customs duty exemptions are consolidated into a unified framework that supersedes earlier exemption notifications while preserving prior actions and omissions. Four tables set out full or partial relief from Basic Customs Duty, Integrated Goods and Services Tax, and Compensation Cess, linked to tariff headings and conditions. Annexures prescribe end-use and certification requirements, lists identify eligible specified goods and sectoral concessions, and explanations clarify defined terms. Stakeholders must use the consolidated framework for post-effective-date imports and consult related cess and surcharge amendments for alignment.

Importer Exporter Code application: ANF 1A merged into revised ANF 2A; online validation and post verification enabled.
ANF 1A is deleted and merged into a revised ANF 2A; IEC application details shall be validated through online integration with records of relevant Ministries/Departments/Organisations/Banks where feasible, with scanned supporting documents uploaded unless exempted by the online system; DGFT Headquarters will issue guidelines for post verification of online IECs.

GST audit selection under the state law expands to a further group for the specified audit period and takes immediate effect.
Selection of a further thirty-four registered persons for audit under the West Bengal Goods and Services Tax Act, 2017 is made under section 65 read with rule 101 for the period starting on or after 1 April 2022 and ending on or before 31 March 2023, or part thereof. The order is issued in continuation of the earlier audit-selection order for the same period, names the selected persons in the annexure, and takes immediate effect.

Due diligence under Section 29A: RPs must verify applicant eligibility and present detailed compliance notes to the creditors.
The circular directs Resolution Professionals to verify compliance with Section 29A by ensuring Form G disclosures, Expression of Interest undertakings, affidavits with resolution plans, RP due diligence under Regulation 36A(8), and attachment of a Due Diligence Certificate to Form H, and to place a detailed note on Section 29A compliance before the Committee of Creditors with recorded deliberations.

Online module launched to process permissions for MOOWR and MOOSWR applications via ICEGATE 2.0.
An ICEGATE 2.0 online module has been operationalised to receive and process permissions under Section 65 for MOOWR (warehouses under Section 58) and MOOSWR (special warehouses under Section 58A); user manuals, a helpdesk and escalation email are provided, and Chief Commissioners must publish port codes for application receipt and ensure onboarding.

Electronic Cargo Tracking System for containers selected for scanning will use GPS e-locks to monitor movement and detect tampering.
A pilot Electronic Cargo Tracking System (ECTS) for containers selected for scanning under Mumbai Customs Zone-II will use GPS-enabled electronic locks to monitor container movement from NSIGT and BMCT to scanning stations and designated CFSs, with registration on a web portal, sealing/unsealing in presence of Customs and control officers, automated alerts for deviations and tamper events, stakeholder cooperation requirements, provided contact points, and commencement on 17 November 2025.

Customs duty exemption for vessel-repair imports requires utilisation accounts, fitment certification, and timely evidence for bond cancellation.
Importers claiming Basic Customs Duty exemption for vessel-repair spare parts and consumables must maintain and periodically submit accounts of import, use and consumption. The account must identify each Bill of Entry, the imported and utilised quantities, duty foregone and vessel end use, with prescribed vessel and fitment details. Bond cancellation requires evidence that exemption conditions were fulfilled, including a fitment certificate endorsed by the Vessel Chief Engineer and Vessel Master, submitted within one year from the Bill of Entry date.

GST circular withdrawal removes the prescribed evidence procedure for compliance with input tax discount conditions.
Withdrawal of the earlier circular removes the procedure previously prescribed for suppliers to furnish evidence of compliance with the conditions of Section 15(3)(b)(ii) of the Gujarat Goods and Services Tax Act, 2017. The withdrawal is issued under Section 168 to ensure uniform implementation across field formations, and the earlier compliance procedure is no longer required.

Faceless customs assessment requires complete e-Sanchit documentation, clear declarations, and compliance evidence to reduce assessment queries and clearance delays.
Faceless customs assessment requires complete, legible and correctly linked supporting documents to be uploaded with the Bill of Entry through e-Sanchit. Importers and customs brokers should provide clear product descriptions, technical and end-use information, valuation evidence, manufacturer details where relevant, and specific replies to assessment queries. Duty-exemption claims require documents proving compliance with exemption conditions. Required registrations, certificates, licences and import-monitoring information should be completed or submitted before filing. The documents required depend on the imported goods, and additional documents may be sought for assessment.

Inland Container Depot name change requires Customs documents to identify the operator as M/s. Indev Infra Private Limited.
The Inland Container Depot at Irungattukottai, Chennai, previously operated as M/s. Kerry Indev Logistics Pvt. Ltd., is renamed M/s. Indev Infra Private Limited for all Customs-related documentation. Its status as a Customs Area and the custodian arrangement remain unchanged, with the notice effecting only a change in name.

Advance Authorisation redemption clarified for exporters impacted by IGST treatment and duty-exemption issues during specified imports.
Clarification states that the Export Obligation Discharge Certificate (EODC) shall not be withheld where IGST was paid in cash at import clearance under the Advance Authorisation (AA) Scheme during the specified period, where the applicant did not avail IGST, Compensation Cess or other levy exemptions (except Basic Customs Duty), and where the applicant complied with prescribed pre-import and procedural requirements, reflecting prior Customs and DGFT notifications and subsequent directions permitting refunds or input tax credit where admissible.

Inland Container Depot access limited to authorised persons and vehicles; unauthorised entry prohibited and subject to penal action.
Only authorized persons may enter and operate within the Inland Container Depot (ICD)/Customs Bonded Area; the instruction lists custodians, importers/exporters or their representatives, licensed customs brokers, partner government agencies, transporters and labour engaged by the custodian, and others mandated under customs laws and regulations (including HCCAR, CBLR, SCMTR). It directs ICD officers and the custodian to enforce security and access controls per Regulation 5 of HCCAR, recalls Board circulars on custodial duties and CCTV, and warns that deviations may invite penal action.

Import policy synchronization: pesticide imports now require CIB&RC registration and non prohibition under Insecticides Act.
The Central Government has amended ITC (HS) 2022 Schedule I (Import Policy) to align with the Finance Act, 2025, revising tariff entries, item descriptions and notes, and changing import treatment (insertions, deletions, splits, merges). A new Policy Condition No. 07 requires pesticide imports to hold a Certificate of Registration from the Central Insecticides Board & Registration Committee (CIB&RC) and not be prohibited under the Insecticides Act, 1968; many HS codes are designated Free or Restricted subject to this and other chapter policy conditions. The updates are effective immediately and published on the DGFT website.

NCLT monitoring team reporting lines and composition in customs revised to NCLT/IBC supervision and Legal Cell staffing.
Corrigendum amends Standing Order No. 05/2025 to require the NCLT Monitoring Team to function under the Deputy/Assistant Commissioner of Customs (NCLT/IBC) with overall supervision by the Additional/Joint Commissioner of Customs (NCLT/IBC), and to comprise 1 SCP/Appraiser, 1 PO and 1 EO posted in the Legal Cell (Port), each holding simultaneous charge of their regular posting.

Post sale discounts: input tax credit preserved unless discounts form inducement under an agreement as consideration.
Where suppliers issue commercial or financial credit notes without reducing the original transaction value, the supplier's tax liability remains unchanged and the recipient retains full Input Tax Credit; generally, post sale discounts paid by manufacturers to dealers that simply lower the dealer's sale price are not consideration for the dealer's supply to the end customer absent an agreement with the end customer, but when a manufacturer-agreed discount to an end customer is enabled by credit notes to the dealer, that discount is part of the overall consideration as an inducement; discounts are not consideration for promotional services unless distinct services are provided under an express agreement with defined consideration.

Terminal operator name correction preserves renewed permission for international transshipment handling of LCL containers without altering other terms.
The public notice corrects the name of the entity authorised to handle international transshipment of LCL containers, substituting "All Cargo Logistics Limited" with "All Cargo Terminals Limited". The renewed permission for the container freight station continues on the same terms and for the previously specified validity period. No other content of the earlier public notice is altered.

Restitution of ED-attached assets: IPs must file an undertaking setting use limits, reporting, disclosures, and ED cooperation.
In cases where Enforcement Directorate attachment affects corporate debtor assets, Insolvency Professionals should apply under sections 8(7) or 8(8) of PMLA and file the prescribed Undertaking. The Undertaking bars sale or use of restituted assets to ineligible or accused parties, mandates quarterly reports to the Special Court on asset status, monetisation and distributions, requires disclosure of attached properties in Information Memoranda/auction notices, and commits the IP to cooperate with the ED, including document production (with protections for commercially sensitive materials) until approval of a resolution plan or dissolution order.