Customs airport designation enables import unloading and export loading under applicable customs rules and EXIM policy.
Declaration that the International Airport, Ahmedabad (including the Air Cargo Complex) is designated as a Customs Airport and is open for unloading of imported goods and loading of export goods, subject to observance of all customs rules, procedures and the prevailing EXIM policy; this supersedes the earlier public notice governing customs operations at the airport.

Consolidation facilities by freight forwarders permitted at common user areas, subject to infrastructure standards and Customs staffing cost recovery.
Allowance of consolidation facilities by Freight Forwarders and Steamer's Agents is authorised at designated common user areas subject to Collector of Customs' permission, time-limited grant with review, and requirement that operators meet infrastructural standards. Applicants must provide full details to the Collector. Freight Forwarders and Steamers' Agents using the facility must bear the cost of Customs staff required for Customs examination and stuffing of cargo at those locations.

Gold/silver import delivery limited to eligible arriving passengers; declaration of intent and pre-clearance duty payment required for warehouse release.
Delivery of imported gold and silver from customs bonded warehouses is limited to eligible arriving passengers who file the prescribed declaration on arrival declaring intent to take delivery and pay customs duty before customs clearance; delivery is allowed only from the bonded warehouse located in the same airport or city where the passenger landed and paid duty. The declaration cum ex-bond bill of entry must be printed in bound booklet form bearing the book number at top left and the serial number at top right.

Export of personal jewellery as bonafide baggage carries no value restriction under the export-import policy.
Where personal gold jewellery exported as passenger baggage constitutes bonafide baggage, the Export-Import Policy imposes no value restrictions on such export; commercial export channels may receive more attractive incentives, and field formations are to be instructed accordingly.

Hanger facility for exporters enables on premises stuffing of garments in airline containers, subject to Customs permission and checks.
A hanger facility allows exporters of leather and silk garments to have airline containers sent to their premises for stuffing garments on hangers, after written permission from the Assistant Collector of Customs (Export) is obtained and copied to the airline; containers are then returned to the air cargo complex for export, with Customs examination and formalities continuing to apply.

Warehousing rights allow sale of imported bonded goods to duty-concession licence holders, subject to duty payment and licence compliance.
Amendment permits all imported goods to be warehoused for a minimum of one year and allows transfer of bonded goods to third parties. Sale of imported warehoused capital goods, spares and consumables to duty-exemption or duty-concession licence holders is allowed; the transferee may clear goods from the warehouse only after payment of applicable customs duty and fulfilment of the relevant licensing provisions.

Depreciation allowance for computers cleared on debonding of export-oriented units permits accelerated rates under Exim Policy approval.
Authorises accelerated depreciation for computers cleared on debonding of units under 100% Export Oriented Units, Export Processing Zones and Technology Park Schemes, where clearance is made in accordance with permission under the Exim Policy. The Board, after consultation with the Department of Electronics, prescribes higher quarterly rates across successive years for customs assessment of such capital goods, subject to an overall cap on the total depreciation allowable.

Research institution exemption: hospitals are ineligible for import duty exemption regardless of research activity, with duty recovery for past clearances.
The research-institution import duty exemption under Notification No.152/94 (formerly 70/81) does not extend to hospitals that render chargeable medical services; an amendment (Notification No.93/94-Cus.) expressly excludes hospitals by inclusive definition effective 1-3-1994, and the exclusion applies regardless of any research activities, with duty recovery directed where the exemption was wrongly granted.

Gold import consignment scheme lets passengers file a declaration as a bill of entry and pay duty at arrival for delivery.
The proposed Scheme permits SBI/MMTC to import gold on consignment and store it in private bonded warehouses outside customs areas at specified airports or branch offices. Arriving passengers file a gold declaration treated as a bill of entry; the Proper Officer will verify eligibility, assess duty, and the passenger pays duty at an SBI counter. Two endorsed copies of the declaration/bill of entry enable the passenger to collect gold from SBI/MMTC delivery points after verification and payment. SBI/MMTC may be granted private bonded warehouse licences subject to security and location requirements.

Condonation of delay in Brand Rate applications permitted for specified genuine causes, subject to documentation and verification.
The Ministry will exercise Rule 15 to condone delay in filing Brand Rate applications, allowing up to one hundred eighty additional days beyond the sixty days provided by Rules 6 and 7 in specified circumstances. Eligible situations include post-expiry direction to file Brand Rate after All Industry Rate denial, exhibition exports subsequently sold abroad, advance licence rejection or surrender, law-and-order or abnormal situation impediments, late notice of rate withdrawal, deferred duty payment pending litigation, and misfiling to wrong authorities. Applications must state specific reasons with documentary support and permit verification of input data, and Collectors must forward signed recommendations.

Carnet extensions delegated to Collectors of Customs for humanitarian, repair, and tourism reasons to expedite retention decisions.
Collectors of Customs are delegated authority to grant extensions of the duty free retention period for vehicles imported under a carnet, limited to cases of prolonged illness or death of the tourist or close relative, vehicle damage or accident necessitating repairs, and requirement of the vehicle for visiting historical or tourist interest places, to decentralise and expedite decisions previously exercisable by the Central Government.

Delegation of customs powers decentralises warehousing station approvals to local collectors, expediting export-oriented unit setup.
Delegation authorises Principal Collectors of Customs and Collectors of Customs to declare places as warehousing stations for export oriented units to decentralise approvals and expedite unit setup; a new notification supersedes the earlier one. The circular clarifies that Central Excise officers previously covered are not excluded and that the notification must be read with earlier appointment notices; Collectors should issue public notices to implement the delegated authority.

Drawback brand rate application timing: late filings must state reasons and seek extension to avoid rejection.
Applications for fixation of a brand rate must be filed within thirty days of export, and the Central Government may extend that period if it is satisfied the exporter or manufacturer was prevented by sufficient cause from filing on time. Late applications received without a request for extension and without stated reasons are liable to rejection. Exporters and manufacturers should therefore state reasons for delay and specifically request extension when filing after thirty days.

CHA licence portability: licencees may obtain a regular licence at another station if regulatory conditions are satisfied.
A holder of a regular CHA licence at one Customs station is eligible to obtain a regular licence at another station provided he fulfils the eligibility criteria for grant of a regular licence at that station. Authorised employees may sign all documents, including bills of entry and shipping bills, on behalf of the licencee without having passed the principal licence examination; the employer must file written authority and comply with employee examination timing obligations.

Short visits abroad after Transfer of Residence: no undertaking or guarantee required if officer is satisfied it's a short trip.
Where the proper officer is satisfied that a passenger who has availed Transfer of Residence is leaving for a short visit abroad during the one-year stay in India, the passenger shall not be required to furnish any undertaking, surety, bank guarantee or letter of purpose and duration; officers should allow exit without such documents.

Concessional customs duty rule applies, reduced customs duties used to compute excise on DTA clearances from EOUs.
Excise on DTA clearances from 100% EOU/EPZ units is computed by reference to customs duties on like imports, except that 50% of each basic and auxiliary customs duty is the effective chargeable amount under the exemption notifications. For determining additional customs duty under the Customs Tariff Act, the Section 14 customs value must be increased by these concessional basic and auxiliary duties, and additional duty is then computed on that augmented value. The Board instructs field formations to follow the Method A example for assessment.

Temporary importation of containers limited by re-export condition and bond amounts capped at duty liability.
Temporary importation of containers is exempt from Customs duty if re-exported within six months and other notification conditions are met; clearance may proceed without individual Bills of Entry if identification particulars and a bond (specific or general) are provided, with bond amounts not exceeding the Customs duty leviable and extensions of the six-month period allowed only for justifiable reasons and not routinely.

Interest calculation under section 47: the statutory short payment period starts from assessment finalisation after vessel entry.
Where a Bill of Entry is assessed before the vessel's entry inward, the operative date for calculating the interest period under section 47 is the date on which assessment is completed upon submission of the Bill of Entry to the Customs House after entry inward has been granted to the vessel; the short payment period for interest is computed from that date of finalisation of assessment.

Registering authority designation: Rubber Board to issue RCMC for natural rubber; CAPEXCIL retains role for other rubber products.
The Rubber Board is designated as the Registering authority for issuance of RCMCs to exporters of different grades of natural rubber, while CAPEXCIL shall continue as the Registering authority for all other rubber products; this clarification supplements an earlier REP circular on the subject.

Prior import requirement for raw cotton mandates import before export of cotton yarn under duty exemption scheme.
Licensing authorities must issue duty free licences for export of cotton yarn only with a specific condition that import of raw cotton shall precede export by the licencee to fulfil the export obligation; replenishment imports of raw cotton under the duty exemption scheme are not permitted and both quantity and value based licences must reflect this condition.