Duty exemption for ship stores of daughter vessels engaged in lightening mother vessels; diversion to coastal run attracts duty.
Daughter vessels arriving from foreign ports solely to lighten mother vessels and returning to foreign ports shall not be charged duty on ship stores consumed during lightening operations; if diverted to a coastal run the vessel will be treated as a coastal vessel and duty will be chargeable on stores consumed thereafter.

No repeat licences based on individual input-output norms; licences only where standard norms are notified and within delegated powers.
Licensing authorities must not issue repeat licences under the Duty Exemption Scheme based on norms fixed in individual cases unless those norms are included in the standard input-output and value addition norms; value-based advance licences may be issued only for products for which standard norms have been notified and all licences must be granted within the delegated financial powers of the licensing authorities.

Pre-shipment inspection waiver allowed where buyer expressly waives inspection or recognised export houses manage shipments.
Compulsory pre-shipment inspection for agricultural and food exports subject to Export Quality Control or customs notifications is dispensed with where the exporter files a firm overseas buyer waiver or where the export is effected by a Central Government-recognised star trading house, trading house, or export house; under these conditions Export Inspection Certification need not be insisted upon and legal amendments will be pursued to align statutory provisions with these instructions.

Import controls on hazardous wastes require prior central government permission and strict compliance with hazardous waste management rules.
Importation of specified hazardous wastes is prohibited for dumping and disposal and may be permitted for processing only after case-by-case clearance and prior permission from the Central Government. Where permission is granted, port authorities must be instructed to ensure safe handling and environmentally sound measures. Customs officers must guard against misdeclaration and smuggling of hazardous wastes and apply confiscation where imports contravene prohibitions.

DTA sale entitlement regulated for EOUs/EPZs: restricted, duty liable disposals conditioned on approved manufacture and value addition.
Guidelines permit limited DTA sales by EOUs and EPZ units subject to payment of applicable duties, manufacture/export approval in the Letter of Permission/Intent, certified ex factory and input value statements endorsed by Customs/Central Excise, and Development Commissioner authorisation. Entitlement accrues post export except for permitted trial production; advance trial sales require adjustment and a bond. Maximum entitlement depends on achieving the Letter stipulated value addition or the Policy minimum, with reduced entitlements where value addition falls short. Other DTA supplies follow licence endorsement or Release Order procedures and count as export FOB value for export obligations.

Importing commercial goods as baggage is allowed if goods are permitted; duty assessed at baggage rate.
Commercial goods carried in passenger baggage are not automatically unauthorised if they are permitted under the import policy; restrictions and prohibitions apply irrespective of mode of import. Items allowed without licensing (e.g., fax machines under the Export-Import Policy 1992-97) should not be adjudicated merely because they arrived as baggage. Such commercial baggage imports are assessed to duty at the baggage rate set out in Chapter Note 5 to Chapter 98.

Duty-free import procedure for software export units requires local customs procedures to secure exemptions and ensure compliance.
Units in Software Technology Park complexes qualifying under the 100% EOU framework may import specified goods duty-free under the relevant customs notifications, conditional on compliance with notification requirements. Collectors of Customs must prescribe the local procedure-covering verification, documentation, and compliance steps-to operationalise the exemption, and must forward a copy of the prescribed procedure to the Ministry of Finance for information.

Depreciation allowance: capital goods of fully export-oriented units eligible on de-bonding with BOA permission, scale unchanged.
Depreciation is to be allowed on assessment of capital goods cleared by fully export-oriented units/EPZ units at de-bonding, provided the unit obtains BOA permission; the previously applicable denial for de-bonding before completion of export obligation is modified. The existing scale of depreciation remains unchanged.

Bonded warehouse permission enables duty free supply of raw materials to export oriented units in EPZs under licence controls.
Establishment of bonded warehouses within Export Processing Zones is permitted to stock and sell duty free raw materials and components to export oriented units in EPZs; one warehouse per zone may be authorised. Imports must be against specific import licences matching unit requirements; sales are limited to units within EPZs, other zones, or export oriented units outside the zones, and domestic tariff area sales are prohibited. Movement is governed by bond to bond procedures with required bonds and bank guarantees, and goods are eligible for the one year warehousing period under the customs notification.

Prevention of Food Adulteration enforcement: mandatory chemical testing of all imported food consignments before release for human consumption.
Enforcement of the Prevention of Food Adulteration Act requires that imported food articles that are adulterated, misbranded, imported without licence, or otherwise contravening the Act must not be cleared. Customs formations are directed to ensure every consignment of imported food articles is chemically tested before release for human consumption and to refer such imports to Port Health Officers for opinion and advice.