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        Customs Shifts to E-Filing for Re-Exports u/s 74, Enhancing Ease of Doing Business in India.

        The circular from the Office of the Commissioner of Customs (Export) at New Customs House, New Delhi, announces the shift from manual to electronic filing of shipping bills for re-export under Section 74 of the Customs Act, 1962. This change aligns with the Indian government's 'Ease of Doing Business' initiative. Exporters must now file shipping bills electronically in the ICES system, following specific procedures to ensure compliance with statutory and procedural requirements. The circular outlines the process for filing, examination, and clearance of shipping bills, as well as processing claims for drawbacks. The new procedures take effect from September 6, 2019.

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