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    Circulars
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    Online registration of goods through ICEGATE
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    Online goods registration via ICEGATE allows importers and brokers to register remotely; manual registration remains available.
    An online registration facility on the ICEGATE platform allows importers and customs brokers to register eligible goods electronically without appearing before the goods registration officer after payment of applicable duties and arrival of goods; ICEGATE will display specific errors for ineligible or not-ready Bills of Entry, trade is encouraged to use the online mode to advance paperless clearances while manual registration remains available for difficulties.
    Electronic Sealing-Deposit in and removal of goods from Customs Bonded Warehouses.
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    Electronic sealing deferred; RFID sealing requirement implementation for bonded warehouses remains postponed pending further notice.
    The Board has further deferred implementation of Circular No. 19/2018-Customs, which mandated RFID-based electronic sealing for goods deposited in and removed from Customs bonded warehouses; no new effective date is provided, and stakeholders are requested to notify the Board of any difficulties.
    AEO programme digitization - Ease of doing business - Development of web-based application for AEO-T1
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    AEO programme digitization enables online filing for AEO T1 while allowing manual filings during transition; review cycles extended.
    A web-based AEO portal has been launched for online filing, processing and digital issuance of AEO-T1 certificates, with manual filing permitted concurrently during the transition period to avoid processing delays. The validity of AEO-T1 and AEO-T2 certificates and the intervals for review and onsite PCA have been extended to a three-year cycle, and the Directorate may initiate reviews at any time if adherence to AEO conditions is suspected to be compromised.
    Forwarding of received applications under Regulation 4 of Customs Brokers Licensing regulations, 2018 to National Academy of Customs, Indirect Taxes and Narcotics, NACIN
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    Customs broker applications must be forwarded with contact details and photo for a new online written examination starting 2019.
    Applicants for customs broker authorisation must have application information forwarded to the designated exam authority for an online written examination commencing 2019. Candidates filing with the Commissioner of Customs, Pune must submit prescribed contact details and a passport-size photograph in specified file formats and sizes, and Commissionerates must collect and forward this information using the enclosed format and nominate a nodal officer for coordination.
    Revision of All Industry Rates AIRs of Duty Drawback
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    Duty Drawback AIRs revised to neutralize input duties; claims require specified tariff suffixes and caps apply.
    Revised All Industry Rates (AIRs) of Duty Drawback neutralize customs and specified excise incidence on inputs and petroleum derivatives by assigning an AIR and cap to each tariff item; claims require suffixes on tariff items (suffix B for standard AIRs and suffix D for specified garments under special advance authorizations). Rates have been increased, rationalized or newly introduced for selected sectors; caps applied where necessary. Exporters may submit representations with supporting data for rate revision to the Drawback Committee and must report errors or difficulties to the Board.
    Clearance of fully facilitated Bills of Entry pending for more than 24 hours
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    Clearance of fully facilitated Bills of Entry to be completed within 24 hours; helpdesk available for importer and broker assistance.
    Importers and Customs Brokers must clear fully facilitated Bills of Entry-no assessment/no examination-within 24 hours of entry inward/arrival. Observed delays in duty payment and registration after payment are noted. A RMS facilitation centre helpdesk has been created, with named RMS and appraisal officers and contact numbers, to resolve issues and secure Out of Charge within the 24 hour timeframe.
    Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act
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    Section 65 operations in public bonded warehouses allowed to continue temporarily, easing disruption to trade.
    The Board authorises continuation of Section 65 manufacturing or other operations in public bonded warehouses, but only for operators who had such permission as of Circular 38/2018, and only up to 31 January 2019; ordinarily Section 65 operations are to be undertaken in private bonded warehouses licensed under Section 58, and the Board may be approached for clarifications.
    Standard Operating Procedures regarding monitoring of Export obligation fulfilment under EPCG and Advance authorization scheme
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    Export obligation enforcement: failure to submit EODC triggers duty plus interest recovery and bond/BG enforcement.
    Importers/license holders must submit EODC or proof of export obligation fulfillment within prescribed periods; failing which proportional duties and applicable interest on the unfulfilled obligation are immediately payable and recoverable. Field formations shall issue a simple notice and may keep cases in abeyance only where the licence holder shows a pending DGFT application with no action due on their part. Otherwise recovery proceeds under bond terms and Section 142, including encashment of bonds/BG, detention and sale of goods, and other recovery measures, while confiscation and penalty proceedings may also be initiated where warranted.
    Procedure for disposal of un-claimed/un-cleared cargo under Sec.48 of the Customs Act, 1962, lying with the custodians
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    Disposal of unclaimed cargo: statutory notice, NOC and regulatory clearances, valuation and e-auction leading to release on payment.
    Custodians must list uncleared imports over thirty days, notify importers under Section 48, prepare inventories, obtain Customs NOC and any regulatory clearances or testing, value lots through approved valuers, and conduct e-auctions with Customs oversight; post-auction duties are assessed and goods released on payment, with sale proceeds disbursed under Section 150 and provisions for destruction where consignments are unfit.
    AEO Programme digitization — Ease of doing business — Development of web-based application for AEO TI
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    AEO programme digitization enables online filing and processing of AEO TI applications while manual filings remain available temporarily.
    AEO Programme digitization implements an online filing and processing mechanism for AEO TI applications through a new web portal; applicants must register, log in, complete the application form and upload required annexures. Manual filing will continue concurrently for a transitional period while stakeholders migrate to the digital platform. The notice also aligns certification validity with review and onsite post-security compliance assessment cycles, allows ad hoc reviews if compliance concerns arise, and directs reporting of implementation difficulties to designated Customs client relationship officers.
    Customs - Customs Brokers Licensing Regulation, 2018 - Customs Brokers Examination under Regulation 6 of the CBLR, 2018 - to be conducted by DGICCE, New Delhi for the year 2018 - Instruction received from Central Board of Indirect Taxes and Customs- Communication of
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    Customs Brokers Examination to move online in 2019; candidates must submit photos and contact details by deadline.
    Written examinations for customs broker licensing will be held online from 2019 and administered by the designated customs training academy; Commissioners must forward candidate information to the academy by 31.12.2018, and the 47 eligible candidates must submit two passport-size photos (JPG/JPEG/PNG, 20-60 KB), mobile numbers and e mail addresses to the CBLR Section at Tuticorin by 27.12.2018.
    Option to apply for Goods Registration online on ICEGATE
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    Goods registration online via ICEGATE enabled for eligible BEs after duty payment and arrival, with system error alerts.
    Importers, customs brokers and other stakeholders may apply for goods registration online via ICEGATE for eligible BEs after applicable duties are paid and goods have arrived; ICEGATE will display specific errors if a BE is ineligible or not ready, and stakeholders should report any difficulties to the Joint Commissioner (EDI).
    Discontinuance of ADD earlier imposed on import of Viscous Filament Yarn originating in or exported from People’s Republic of China
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    Discontinuance of anti-dumping duty ends levy on viscous filament yarn; stakeholders must be informed promptly.
    Discontinuance of anti-dumping duty on imports of viscous filament yarn from the People's Republic of China is announced after the Designated Authority concluded the duty, in force for a decade, has fulfilled its purpose; a judicial interim direction requires respondents to inform importers and exporters of the pendency of the challenge to those findings, and this notice conveys that direction to all concerned parties.
    Operation of Duty Free Shops and Special Warehouse of M/s India Tourism Development Corporation, DFS Visakhapatnam
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    Operation of ITDC duty free shop requires mandatory digital warehouse records, triplicate sale vouchers, and Customs-escorted supply to vessels.
    The Public Notice requires that the ITDC Special Warehouse remain under Customs custody while the Duty Free Shop serves as a point of sale for ex-bonded goods transferred from the warehouse to eligible signing-off crew, passengers and masters of foreign-going vessels. The licensee must maintain SKU-based electronic records with an audit trail per Form-A, file monthly returns and expiry notices in Forms A and B, and keep digital sales records in Form-C integrated with warehouse records every 24 hours; sales are allowed only with triplicate vouchers, passport verification and Customs countersignature.
    Creation of Direct Port Delivery (DPD) Cell for extension of facility of Direct Port Delivery to importers having Authorized Economic Operator (AEO) status at ACC, Import-Shed
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    Direct Port Delivery extended to Authorized Economic Operator importers; dedicated DPD Cell created for registration and around-the-clock clearance.
    Creation of a Direct Port Delivery (DPD) Cell at Import Shed, Air Cargo Complex to extend DPD to Authorized Economic Operator importers; Direct Port Delivery Cell established at Import Shed with Deputy/Assistant Commissioner (Administration) as in charge, IFO officers posted, and contact details provided. The Cell will register importers for DPD, and customs/IFO officers handling AEO consignments under continuous clearance duties will attend DPD facilitated Bills of Entry. The earlier Public Notice is modified to this extent and implementation difficulties are to be reported to the issuing authority.
    Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians
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    Disposal of unclaimed cargo: standardized auction process and NOC requirements ensure regulated disposal after notice.
    Procedure mandates custodians to list unclaimed cargo over 30 days, notify importers under section 48, and forward inventories to Disposal Branch. Disposal Branch segregates consignments needing retention, regulatory clearances or chemical analysis and issues NOCs for lots fit for auction. Custodians must value lots, hold e-auctions with staged reserve-price rules, and file consolidated bills of entry for successful bidders; Customs shall assess duty and release goods on payment, with sale proceeds disbursed under section 150.
    "F" Cate-gory written examination under Regulation-6 of CBLR'2018
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    Document submission requirement for 'F' Category exam: specified identity details and photo files required to obtain admit card.
    Applicants for the "F" Category written examination under Regulation 6 of the Customs Broker License Regulations, 2018 must submit Aadhaar, PAN, mobile number, email ID and hard and soft passport size photographs (JPG/JPEG/PNG within prescribed size limits) at the specified Customs House address in Kolkata by the stipulated deadline; failure to furnish these documents will result in non issuance of the admit card and applications will be forwarded to NACIN per CBIC instruction No. 21/2018.
    Guidance Note for AEO Web Application
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    AEO Web Application launched to streamline AEO T1 accreditation, enabling online filing and zonal processing under decentralized scheme.
    The AEO web portal enables online AEO T1 registration, OTP based applicant verification, sequential completion and submission of Annexures I and II via an applicant dashboard; submitted applications are assigned by the AEO Nodal Officer to a Superintendent, verified against IEC mobile/email, forwarded with remarks through a level 2 officer (AC/DC/JC/ADC) to the Zonal AEO Programme Manager and Commissioner, and if accepted sent to DIC for certificate generation, while manual filing remains permitted during the transition.
    Procedure for movement of goods under TIR Carnets- m
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    TIR movement of goods: carnet-based transit, customs sealing and voucher exchange, operator authorization, and capped NGA claims.
    Establishes operational and guarantee framework for TIR Carnet movement in India: the TIR Carnet is the Customs control document and international guarantee issued by FICCI as NGA; departure, transit and destination Customs inspect, seal, retain and exchange vouchers, report discrepancies and may initiate inquiries; operators must be authorized (AEO-LO holders may be used) and containers must meet Convention standards; claims against the NGA are subject to notification, time-limits and a USD 50,000 per-carnet cap, with the NGA required to pay within three months.
    Sanction of IGST refunds
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    IGST refund sanction requires exporters to submit missing documents and concordance table to resolve SB003/SB005 errors.
    Sanction of IGST refunds is to be processed through the officer interface per the referenced circulars and public notices. Exporters with shipping bills showing SB003 and SB005 errors must submit all relevant supporting documents, including the Concordance table (Annexure A of the circular), to enable speedy sanction of refunds.

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      Revision of All Industry Rates AIRs of Duty Drawback

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      Duty Drawback AIRs revised to neutralize input duties; claims require specified tariff suffixes and caps apply.
      Revised All Industry Rates (AIRs) of Duty Drawback neutralize customs and specified excise incidence on inputs and petroleum derivatives by assigning an ... Summary

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