Export factoring support now uses IEC identification, defines filing triggers, and permits separate concurrent interest-subvention benefits.
Export factoring support eliminates declarations of intent and Unique Identification Numbers, using the Importer Exporter Code for applications, claims and disbursals. Factors must upload transaction-level data for eligible factoring modalities within applicable deadlines, while exporters review tagged records and submit consolidated monthly, digitally authenticated claims. Eligibility depends on Export General Manifest filing for exports from 20 February 2026. MSME exporters may concurrently access interest subvention, but cannot claim the same invoice, receivable or interest cost under both interventions.

Additional-fee waiver permits timely annual financial statement and return filings without extending statutory annual general meeting deadlines.
Companies may file financial statements for financial year 2025-26 in specified AOC-4 forms until 31 December 2026, and annual returns in MGT-7 and MGT-7A until 31 January 2027, without payment of additional fees. The relaxation does not extend the statutory time for holding annual general meetings, and later filings attract all applicable fees, including additional fees, from the original due date.

Institutional investor call-recording requirements become non-mandatory while research analysts retain interaction-record obligations for all clients.
Research Analysts and Research Entities are not required to maintain call recordings of interactions with institutional investors, but must retain legally verifiable records of client interactions. The obligation covers fee-paying, non-fee-paying, and prospective clients where conversations concern research services. Records may include signed physical records, call recordings, registered-email communications, SMS records, or other legally verifiable records; call recording is unnecessary where a digital footprint exists. Recordkeeping starts with the first interaction, ordinarily continues for five years, and extends through dispute resolution or preservation directions.

Standard Input-Output Norms enable uniform advance authorisation for specified doxycycline tablet and clobetasol propionate exports.
Four new Standard Input-Output Norms under Chemical and Allied Products prescribe import-product and quantity entitlements for specified doxycycline tablet and clobetasol propionate exports. The norms allow stated quantities of doxycycline USP (monohydrate) for three doxycycline tablet variants and betamethasone 17-propionate for clobetasol propionate. They facilitate expeditious issuance of Advance Authorisations by Regional Authorities and uniform application of input-output norms.

FEMA compounding delegation enables Regional Offices to process overseas investment, borrowing, lending, and guarantee contraventions under prescribed jurisdiction.
Powers to compound specified FEMA contraventions concerning overseas investments, borrowing and lending, and guarantees are delegated to select Regional Offices. Overseas investment applications must be filed according to the Unique Identification Number assigned to the relevant foreign entity, joint venture, or wholly owned subsidiary; cases without a UIN go to the Cell for Effective Implementation of FEMA at the Central Office. Borrowing, lending, and guarantee applications follow Regional Office jurisdiction based on the registered office or domicile, subject to the overseas direct investment exception.

Early pay-in margin waiver permits subsequent cash-segment positions within accepted securities value, subject to client-level risk controls.
Margin waiver for subsequent cash-segment buy or sell positions applies where a client has a net sell obligation and an Early Pay-In request for sold securities has been accepted. The clearing corporation shall not collect margin from the trading member or clearing member on subsequent client positions up to the accepted EPI amount. Available EPI value is the lower of the EPI completed and securities sold value. Squaring off an EPI-backed sale position removes the EPI value, with resulting margin shortfall blocked from proprietary collateral, except for trade-for-trade securities.

Enhanced due diligence in overseas trade transactions is urged following an unresolved quality-control and trade-dispute complaint.
DGFT advises heightened vigilance and comprehensive due diligence in commercial dealings with M/s Julfikar Fashions Limited, Bangladesh, following a Quality Control and Trade Dispute complaint. Trade stakeholders are advised to assess transaction risks before processing applications, providing financial or credit support, trade facilitation, certifications or recommendations. Adverse experiences, payment-related issues, contractual disputes and other relevant information should be promptly reported for examination and action. The precautionary measure seeks to alert trade participants to potential risks and safeguard Indian exporters.

PSIC exemption for metallic scrap imports applies only to designated origins, entry ports, safety certification, and screening conditions.
Imported metallic waste and scrap generally requires a Pre-Shipment Inspection Certificate from the country of origin. Shredded and unshredded scrap from designated safe countries or regions may be exempt where it is accompanied by a non-radioactive and non-explosive materials certificate, enters through specified sea ports, and undergoes mandatory radiation and explosive screening. Trans-shipments do not qualify. Exempt consignments may be cleared for home consumption at an eligible port or an Inland Container Depot upon proof that entry-port conditions were met.

Electronic certificates of origin enable preferential tariff claims when authentication, electronic filing, and single-use conditions are met.
Electronic Certificates of Origin issued by New Zealand issuing bodies are valid for preferential tariff treatment when issued in the prescribed format, authenticated by the issuing body's seal and authorized signature, and uploaded on e-Sanchit. Importers or Customs Brokers must accurately declare certification particulars in the bill of entry. A proof of origin may support only one importation, and system controls will prevent reuse of the same certification number. Post-importation preferential tariff claims are available for qualifying originating goods in transit or under customs control on 20 October 2026.

Raw sugar TRQ surrender deadline is extended, allowing holders to return unutilised allocations subject to prescribed CIF-value payment.
Unutilised tariff-rate quota (TRQ) allocations for raw sugar imports may be surrendered by holders until 15 November 2026. Surrender requires payment equal to 0.5% of the CIF value of the quantity returned under existing modalities. All other terms and conditions governing the raw-sugar TRQ remain unchanged, and the alteration is confined to the surrender timeline.

Tariff rate quotas establish certificate-based import authorisation, electronic customs debiting, annual limits, and prescribed quota windows for preferential imports.
TRQs for apples, kiwifruit, albumins and New Zealand MPI-certified Manuka honey operate through export certificates issued by New Zealand and electronic TRQ Authorisations issued to designated Indian importers. Applications must reference the relevant certificate or allocation, identify MSME status, and are transmitted to the Indian Customs EDI System. Imports are allowed only through electronic customs debiting. Authorisations are subject to annual quota limits, applicable CIF conditions and quota windows, remain valid only for the relevant quota year, and lapse to the extent unutilised.

Custodian and Customs Cargo Service Provider approval now covers export liquid cargo through loading at designated liquid berths.
Custodian and Customs Cargo Service Provider approval for M/s JSW JNPT Liquid Terminal Private Limited extends to export liquid cargo at Liquid Berths LB-03 and LB-04 until the cargo is loaded onto the vessel. The approval remains valid up to 23 October 2031. Existing custodial conditions apply equally to export cargo, and the approved entity must comply with customs provisions governing exports, the Handling of Cargo in Customs Areas Regulations, 2009, and other applicable directions.

Customs approval for export liquid cargo extends liquid berths' permitted operations, subject to statutory and regulatory compliance.
Approval under Section 8(a) of the Customs Act, 1962 permits Liquid Berths LB-03 and LB-04 at the Additional Liquid Cargo Jetty to load export liquid cargo, in addition to their existing approval for unloading liquid cargo. Operations remain subject to the Customs Act, related rules and regulations, and applicable instructions. Existing Boarding Station and Customs Area specifications continue unchanged.

Mandatory import compliance verification requires e-SANCHIT uploads before out-of-charge clearance for cosmetics, drugs and medical devices.
Before granting Out-of-Charge for imports of cosmetics, drugs and medical devices through Partner Government Agency-facilitated Bills of Entry, the proper officer must verify applicable licences, permissions, registration certificates and prescribed particulars against the relevant checklist. Importers, Customs Brokers and other stakeholders must upload mandatory compliance documents through e-SANCHIT to enable verification and expedited clearance.

Imported goods storage facility requires timely importer advisories, reminders and records when customs clearance faces prolonged delay.
Where imported goods held for investigation, examination or testing are unlikely to be cleared more than 10 days after examination, the CFS custodian must issue written or email advice on the Section 49 storage facility and send a reminder after 20 days. For CFS open-examination consignments delayed beyond five days because of sample testing, PQ/AQ/FSSAI NOCs or discrepancies, the Shed DC/AC must similarly notify the importer or authorised Customs Broker, with a reminder 10 days after sample drawal. Custodians and service providers must maintain communications and records.

Closing auction session rules revise trading windows, order handling, and derivative expiry settlement based on continuous-session VWAP.
Closing Auction Session procedures in the equity cash segment are revised to promote transparent price discovery and orderly functioning of the cash and derivatives segments. CAS will operate as a distinct ten-minute session from 3:30 p.m. to 3:40 p.m., with a system-driven random order-entry closure between 3:38 p.m. and 3:40 p.m. The CAS reference price is based on the volume-weighted average price of cash-segment trades during the final 15 minutes of CTS. CAS permits only limit and market orders; new iceberg and stop-loss orders are prohibited.

Electronic continuity-bond monitoring replaces manual container permissions, requiring digital bond registration, quarterly reporting, and timely re-export compliance.
Manual Container Movement Permission is discontinued in Mangaluru Customs Commissionerate for duty-free container imports. Manual Continuity Bonds must be recorded in ICES through a National Bond Number, enabling electronic debits and credits from manifest messages. Until full automation, quarterly Annexure A and B reports on bond balances, container imports, re-exports, pending containers and extensions remain mandatory. Non-compliance may lead to bond enforcement, customs-duty recovery with interest, and penalties.

Self-declaration-based import authorisation procedure expedites restricted silver bullion imports while retaining scrutiny, regulated sourcing, and non-extendable validity.
Expedited import authorisation may be issued for restricted silver items, excluding silver dore, where applicants self-declare that imports will bear customs duty at the generally applicable rate without concessions. Applications must be completed online with mandatory particulars and justification of proposed quantities and values, and applicants remain responsible for accuracy. Authorisations require procurement through the India International Bullion Exchange or notified nominated banks or agencies, remain subject to policy and statutory requirements and scrutiny, and are valid for six months without extension.