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of <h1>New Customs Guidelines for Shipping Bill Conversion Under Board's Circular No. 36/2010-Cus: Conditions and Limitations Explained.</h1> The circular from the Commissioner of Customs, Patna, introduces new guidelines for converting various categories of shipping bills as per Board's Circular No. 36/2010-Cus. The guidelines allow conversion between schemes with different levels of examination, provided specific conditions are met, such as timely requests within three months, satisfactory documentation, and no prior benefits claimed under the original scheme. Conversion of free shipping bills to export promotion schemes is prohibited, but duty drawback may be granted without conversion. The notice applies to shipping bills filed after the issuance of the circular, with manual processing until EDI system updates.
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