24x7 customs clearance expanded to manage import surges; extended hours, helpdesk support and late fee waiver consideration provided.
24x7 customs clearance measures extend working hours and deploy additional officers to clear imports outside regular hours; custodians and stakeholders are requested to support extended clearance. A Helpdesk with designated officers is available for examination and assessment issues. CRCL labs will operate continuously. Importers facing late filing of Bills of Entry due to missing documents may seek consideration for waiver of late fee from the Joint/Additional Commissioner. These measures remain in effect until end of May 2020.

Continuous customs operations at ICD Tughlakabad expanded to prevent congestion, with extended hours, helpdesk, and late fee flexibility.
Extension of customs operational hours at ICD Tughlakabad to address potential congestion or surge, with assessment groups to work beyond regular hours and stakeholders asked to extend clearance activities; a dedicated Helpdesk with contact points is established and importers/brokers facing late filing due to missing documents may seek waiver of late fee from the concerned Commissioner, CRCL testing to operate continuously, and the measures are effective until end of May 2020 as a standing order.

24x7 customs clearance expanded to address import export surges and supply chain disruption, with helpdesk and extended hours.
The Commissionerate affirms 24x7 customs clearance at the National Courier Terminal and Air Cargo Export Shed and mandates extended working hours and additional officer deployment in ACC Exports assessment to manage potential congestion or surge. Dedicated helpdesks with named contacts have been established for examination and assessment difficulties; custodians and stakeholders are requested to extend facilities and provide feedback. CRCL laboratories will operate 24x7 to expedite test results. These operational measures will remain in effect until end of May and constitute standing orders for staff.

Reverse charge clarification refines taxable renting services by limiting the reporting format to registered business entities.
Clarification is issued to correct Circular No. 946 by substituting "Business Entity" with "Registered Business Entity" in the sentence relating to taxable renting services of immovable property under reverse charge basis. The related wording in Point No. 2 and the information sought in Column-2 and Column-5 of Format-2 are stated to be not relevant, and Format-2 is revised to reflect reporting on buildings having tax liability under RCM, registered dealers liable to pay tax under RCM, and tax received under RCM.

One-time relaxation for TMA applications permits late submission of physical documents where acknowledgment misled applicants.
One-time relaxation allows online applicants for the Transport and Marketing Assistance scheme who applied on or before 30.01.2020 to submit physical ANF-7(A)A printouts and self-certified prescribed documents to the concerned Regional Authorities by 15.03.2020; this responds to an acknowledgement-slip software error rectified w.e.f. 30.01.2020 and affected applications received by the extended date will be treated as timely and examined by RAs per prescribed policy.

Late fee waiver for delayed import filings due to non receipt of documents from China, with helpdesk support provided.
Late fee liability for Bills of Entry filed late due to non receipt of basic import documents from China is waived where the importer or Customs Broker submits a letter stating the delay was caused by non receipt of documents; this administrative relief is intended to facilitate clearance of consignments stranded at ports or CFSs and is to be treated as a standing order. A Help Desk at the Commissionerate headquarters, headed by the Deputy Commissioner (Technical) with published contact numbers, will assist stakeholders and receive reports of difficulties.

Late fee exemption for delayed Bills of Entry where importers certify delays due to non-receipt of documents from China.
Delay in filing Bills of Entry for import consignments from China due to non-receipt of basic import documents will not attract late fee charges where the importer or customs broker submits a letter stating that the delay was on account of non-receipt of documents from China; implementation is to be treated as a standing order and operational difficulties referred to the Additional Commissioner, Appraising General.

Self-certified PTA/FTA certificates allow clearance for AEO importers subject to original submission and verification within stipulated period.
Customs permits DPD and AEO importers to clear goods on a self-certified copy of PTA/FTA certificates provided the importer obtains a serial number from the concerned Group, which verifies seal and signature, and submits the original certificate within fifteen days of clearance; failure to do so will result in a demand notice and action under the Customs Act, 1962.

Late fee waiver for delayed Bills of Entry where delay results from non-receipt of documents from foreign supplier.
Waiver of late fee for Bills of Entry filed late for import consignments from China where the delay is due to non-receipt of documents from the Chinese supplier or related agents, conditioned on a letter from the importer/CHA stating that reason; a helpdesk under the Deputy Commissioner (Import) for Krishnapatnam and Kakinada Custom Houses has been set up with specified e mail contacts to assist affected importers/CHAs, and officers must treat the Public Notice directions as a standing order for implementation.

Late filing relief for import Bills of Entry from China granted where delay due to non receipt of documents.
Relief is provided for delayed filing of import Bills of Entry for consignments from China where delay is due to non receipt of basic import documents; a letter from the importer or customs broker stating that cause will prevent levy of late fee, and the public notice operates as a standing order with escalation to ADC/JC for difficulties.

Continuous cargo clearance facility enables after hours assessment and clearance upon stakeholder intimation to a dedicated helpline.
A 24X7 clearance mechanism at Air Cargo Complex, Sahar implements an after hours assessment and clearance process via a dedicated mobile number held by the Superintendent Batch (IFO - Customs) as single point contact, who records all intimations. Importers/CBs must provide Bill of Entry number, country of origin, product description and party details. Additional/Joint Commissioners will assign officers to ensure prompt handling and legal compliance. Partner agencies are being approached to support the facility, which will be reviewed in ten days and adjusted with trade and custodian input; difficulties may be raised with ADC/JC, Import Commissionerate, ACC, Mumbai.

Late fee waiver for delayed import filings due to missing China documents, subject to approval and supporting letter.
Import and export consignments to and from China will receive expedited handling with Air Cargo Complex and CRCL functioning continuously; late-filed Bills of Entry for imports from China may be considered for waiver of late fee upon a letter from the importer or customs broker attributing delay to non receipt of requisite China documents, subject to Additional Commissioner approval, and a dedicated Help Desk is provided for stakeholder assistance and escalation.

Appointment of Customs Cargo Service Provider establishes custodial responsibility for courier consignments pending customs clearance.
The Commissioner of Customs appoints a private courier operator as Customs Cargo Service Provider and custodian for its own courier consignments at the designated terminal, with consignments to remain under custody until clearance for home consumption or export. Express Industry Council of India is appointed custodian for other courier consignments at the New Courier Terminal, with a short transitional arrangement to allow clearance of the new operator's in-transit consignments. Custodians must comply with statutory and regulatory obligations, standing instructions, and the conditions of undertakings executed before the Commissioner.

Round the clock customs clearance introduced to manage supply chain disruption and expedite import export processing.
Introduction of round the clock customs clearance at Ludhiana and specified ICDs/CFSs, coordinated via a Special Cell at the Commissioner of Customs and an additional cell at ICD Dappar; two shift staffing with night duties by Special Cell deputees and continuous CRCL laboratory services. Custodians must ensure 24x7 logistics support (machinery, cranes, labour, infrastructure). Trade participants should file shipping bills and bills of entry in advance to avoid EDI congestion. No merchant overtime fee shall be collected at designated 24x7 ports for Customs services.

Round-the-clock customs clearance enables priority assessment for shipments linked to China, with email requests and designated appraisers.
A round-the-clock customs clearance facility at New Customs House, Mumbai Zone I enables priority assessment and clearance of Bills of Entry and Shipping Bills related to imports from and exports to China. Importers, exporters or customs brokers may request priority assessment by email in a prescribed format; duty officers will list and transfer such cases online to designated appraisers. Designated DC/AC/Appraisers will assess only requests linked to China, applying Customs and allied law, and the facility covers Import I, Import II, Export and ICD Mulund commissionerates.

Foreign investment caps in insurance updated; equity limits and control conditions govern insurers and intermediaries under automatic route.
The Press Note revises the insurance-sector FDI framework: Indian insurance companies are limited to forty-nine percent total foreign investment, allowed via the automatic route subject to IRDAI verification, Insurance Act compliance and RBI pricing rules for increases; foreign portfolio investment follows FEMA and SEBI FPI regulations. Intermediaries (brokers, consultants, corporate agents, TPAs, surveyors and loss assessors) may have full foreign equity under the automatic route but must satisfy corporate form, resident Indian senior officer, dividend repatriation permission, disclosure and board/management composition requirements prescribed by regulators.

Customs Transit Declaration requirement governs transit through foreign territory, mandating CTD, bond, sealing and electronic filing transition.
The regulations supersede the 1965 rules and govern transit of goods through foreign territory under the agreed port and inland waterway arrangements; every transit shipment must be accompanied by a Customs Transit Declaration (CTD) and a customs bond, sealed with a customs one time lock at Indian exit, endorsed at each entry/exit point, and presented on re entry for verification and bond closure; manual CTD filing will operate initially with a transition to electronic EDI filing, and Cross Border Certificate requirement is waived for movements under these regulations.

Export data reporting: District and State origin required in shipping bills; GSTIN mandatory for registered taxpayers.
Electronic Shipping Bills must include, for each item, the State of Origin and District of Origin, applicable Preferential Agreement details, and the Standard Unit Quantity Code (SQC) for the relevant tariff heading; additionally, GST-registered importers and exporters must declare their GSTIN in import/export documents.

Late fee waiver for delayed import filings due to document delays from China - requires importer declaration to avoid charges.
Customs permits waiver of late fee for Bills of Entry filed late for consignments from China where delay arose from non receipt of basic import documents due to the coronavirus outbreak, conditional on a written statement by the importer or Customs Broker; the measure is issued as a standing order for officers and provides escalation to ADC/JC or DC/AC, Appraising Main (Import), NS I for any difficulties.

Transportation of goods via foreign territory requires a Customs Transit Declaration, bond, one-time-lock sealing and EDI transition.
The Transportation of Goods (Through Foreign Territory) Regulations, 2020 supersede the 1965 rules and cover India-to-India transit through Bangladesh under the ACMP and PIWTT and land routes partly over foreign territory; consignors, carriers or authorised agents must file a prescribed Customs Transit Declaration and bond, seal cargo with a customs one-time-lock, and follow endorsement, retention and copy-distribution procedures at exit, entry and re-entry ports, with manual CTD filing to be replaced by EDI when developed and electronic arrival entries acceptable for bond crediting/closure.