Import manifest filing: guidance issued on handling delayed, incomplete or incorrect filings under customs procedures.
The Ministry of Finance, Department of Revenue issued a circular giving guidance to importers, clearing agents and the trading public on compliance with import manifest filing requirements and corrective steps for delayed, incomplete or incorrect filings; the circular is publicly available on the central customs website and has been circulated by the Office of the Commissioner of Customs, Chennai-II.

DTA clearance duty charging clarified for goods from indigenous sources affecting EOUs, EHTP and STP units under new circular.
Clarifies the charging of duty on DTA clearances of goods procured by EOUs, EHTP and STP units from indigenous sources, transmitting Circular No. 13/2017 that sets out procedural guidance and compliance obligations for affected units, importers and clearing agents and directing reliance on the circular available on the customs website.

Levy of Fees (Customs Documents) amendment issues guidance to importers and clearing agents, accessible on the customs website.
Amendment to the Levy of Fees (Customs Documents) Regulations, 1970 is issued by notification, revising the fee framework and administrative mechanism for customs documentation. The notification is circulated for the guidance of importers, clearing agents and the trading public and is made available on the official customs website for consultation and implementation.

Tariff Rate Quota expansion permits duty free raw sugar imports under an amended customs notification until mid June.
Amendment permits duty free importation of raw sugar under the Tariff Rate Quota by modifying Notification No.12/2012 Customs; it authorises import up to the specified TRQ quantity until the stated end date and exempts qualifying consignments from basic customs duty under the TRQ scheme, with procedural guidance issued to importers and clearing agents via Public Notice No.79/2017.

IJCEPA tariff concessions expanded for specified imports, enabling deeper preferential duties under amended customs notification.
Amendment modifies Notification No. 69/2011 Customs to provide deeper preferential tariff treatment for specified goods imported under the India Japan Comprehensive Economic Partnership Agreement. Notification No. 11/2017 Customs gives effect to these changes and is circulated to inform importers, clearing agents and the trading public, with the full text made available on the central board website for guidance on claiming the preferential treatment.

Reprint of RMS Bills of Entry now available on Saturdays at CFS Speedy to ease cargo release
AC/DC in charge of CFS Speedy Multimode Ltd will provide reprint of RMS Bills of Entry on Saturdays where out-of-charge has been given by the RMS facilitation centre, JNCH, to assist importers, exporters, customs brokers and custodians. The facility is intended to facilitate trade under the Ease of Doing Business initiative and to prevent cargo accumulation at ports and CFSs; stakeholders are advised to avail themselves of this Saturday reprint service.

Textile testing laboratory commencement enables customs textile testing at a new facility with prescribed sample submission and payment procedures.
All textile samples for customs testing must be sent to the Textile Committee Laboratory at Old Aanavathil Junction, ICIT Road, Kalamassery, Kochi; payment of test charges may be made by Demand Draft, Cheque, or NEFT/RTGS using the furnished bank particulars (bank name, branch, branch code, account holder name, account type, account number, and IFSC) and stakeholders should follow the address and payment procedures to avoid inconvenience.

Late presentation charges for delayed bill of entry filings impose escalating per day penalties and notification duties.
Imposition of late presentation charges is prescribed for failure to file the Bill of Entry within the next working day after arrival of the vehicle carrying goods, with escalating per day penalties; Customs Cargo Service Providers must notify Customs of cargo arrival and a higher rank officer is appointed as proper officer. Amendments also fix the relevant date for interest calculation by requiring duty payment on the same day for self assessed BOEs and within one working day after return of BOE in reassessment or provisional assessment cases.

Tax collection on actual sale value: dealers advised to collect tax on sale price to claim input credit.
Dealers who paid VAT on MRP for interstate procurements face GST liability on such stock without current input credit; the circular advises collecting tax on the actual sale value rather than on MRP across the distribution chain so dealers can liquidate VAT paid stock and claim input tax credit under GST procedures.

Partial export clearance procedure permits staged manual Let Export orders for part consignments followed by EDI finalisation.
Procedures for processing shipping bills at Krishnapatnam Port require custodian endorsed checklists for part consignments, manual examination reports and manually recorded Let Export Orders on each part, Preventive supervision for loading, and subsequent submission of endorsed checklists and Annexure C for registration and entry of actual weights into the EDI system so the Superintendent may complete electronic Let Export processing.

CAS-4 certificate submission required within the prescribed post financial year deadline by assessees for prompt provisional assessment finalization.
All assessees must prepare and submit the CAS-4 certificate for each financial year within the prescribed post financial year deadline so that the assessing officer may finalize the provisional assessment expeditiously upon receipt; delays in submission impede calculation of differential duty and audit finalization.

24x7 customs clearance extended to all bills of entry and shipping bills; no merchant overtime fees collected.
Extension of 24x7 customs clearance at Air Cargo Complex, N.S.C.B.I. Airport, Kolkata to all types of Bills of Entry and Shipping Bills, with officers redeployed on rotation to provide continuous service. Custodians, brokers and importers must provide logistics, safe storage and examination space; traders should file entries in advance and obtain mandatory clearances from other agencies before seeking Out of Charge or Let Export Order. Service providers must maintain infrastructure and staff round the clock. Merchant overtime fees will not be collected for customs services at designated 24x7 ports and airports.

Centralised container movement processing consolidates Kattupalli CMFC into Chennai CMFC, directing stakeholders to Chennai CMFC for all movement requests.
Centralisation merges Kattupalli CMFC into Chennai CMFC so all container movement requests for both ports are processed at the CMFC Section inside Chennai Port Trust; the Superintendent CMFC Chennai assumes Kattupalli functions. Stakeholders must approach Chennai CMFC for CMFC matters and the EDI Service Centre at Custom House, Chennai for job numbers and amendments. Chennai CMFC will operate on second Saturdays and holidays with skeleton staff on a paid MOT basis, and stakeholders must apply for MOT in advance.

Sevottam implementation requires all written customs communications to be submitted via a centralized receipt section, with limited exceptions.
Implementation of Sevottam directs that all documents and written communications, including applications and grievance letters, must be submitted to the Centralized Receipt Section on the Ground Floor of the Custom House; excluded are Import General Manifests, documents pertaining to IGM amendments, line inclusions and manual Bills of Entry.

Late charges for delayed filing of bill of entry imposed; stricter filing and same day and next day payment obligations follow.
Amendments impose late charges for delayed presentation of the Bill of Entry, requiring presentation by end of the next day after arrival and relying on ICES arrival data and mandatory cargo arrival reporting; waiver authority is vested in Additional/Joint Commissioner officers for bona fide cases. Payment timing is tightened: duty on self assessed BoEs must be paid the same day and on reassessed or provisionally assessed BoEs within one day after return; pre enactment BoEs remain under prior rules except where reassessment occurs on or after enactment.

Import manifest amendment: minor changes approved administratively same day; shipping lines bear amendment responsibility and fees.
The circular prescribes distinct administrative procedures for IGM amendments: same day approval of minor amendments by Superintendent/Appraiser without adjudication (subject to a revised flat amendment fee), general 24 hour processing for major amendments by Deputy/Assistant Commissioners with escalation for delays, mandatory combined application by the shipping line with specified supporting documents, and allocation of liability for any penalties to the shipping line filing the IGM under section 30; consignees and brokers are exempt from such fines.

Non-resident seafarer salary: not taxable solely because credited to an NRE account when earned for service outside India.
Salary of a non-resident seafarer for services rendered outside India on a foreign-going ship (Indian or foreign flag) shall not be included in total income merely because that salary has been credited in the NRE account maintained with an Indian bank; mere credit to an NRE account does not render foreign-earned salary 'received in India' for taxability purposes.

Late filing charges for import declarations require prompt BOE presentation or face levies; waiver possible for bona fide non-willful delay.
Amendments introduce a late charge for delayed presentation of Bills of Entry, requiring BOEs to be presented by the end of the next day (excluding holidays) after arrival of the conveyance or cargo at the customs station; entry inwards or cargo arrival at ports, ICDs, airports and land customs stations determines liability, and reporting of arrival data into ICES by cargo service providers is mandated. Payment timing is tightened: duty on self-assessed BOEs is payable the same day, while reassessed or provisionally assessed BOEs require payment within one day after return; transitional rules preserve the prior two-day period for BOEs filed before enactment except where reassessment occurs thereafter.

Bank account detail accuracy required for duty drawback and RoSL processing; exporters must correct account and IFSC details.
Errors in bank account numbers and IFSC codes supplied by exporters cause rejection of Duty Drawback payments and RoSL PFMS scrolls; exporters, brokers and trade stakeholders must verify and correct these account details for IECs identified by system checks and field formation follow-up, and report any unresolved difficulties to the issuing office.

Rebate of State Levies requires exporters to correct bank account and IFSC details to enable claim processing.
Rebate of State Levies implementation under existing circular guidance has revealed errors in exporters' bank account numbers and IFSC codes; exporters listed are directed to submit correct account and IFSC details so the departmental system can be updated to enable accurate processing and electronic remittance of RoSL claims, and any difficulties should be reported to the department.