Non-preferential rules of origin would govern export qualification, certificates, import origin declarations, and risk-based verification.
Proposed non-preferential rules of origin require export goods to be manufactured by the exporter and, where imported inputs are used, to undergo processing beyond specified minimal operations. Export certificates of origin evidence origin without preferential tariff entitlement and may be issued electronically by authorised agencies; eligible Status Holder manufacturer exporters may self-certify. Import origin is determined through wholly obtained criteria for specified agricultural goods and, for other goods, tariff-heading change or prescribed value addition. Importers must self-declare origin, with clearance generally based on that declaration and limited risk-based verification.

Raw sugar tariff-rate quota surrender timeline extends, while existing surrender charges and all other allocation conditions remain unchanged.
Timeline for surrender of unutilised tariff-rate quota (TRQ) quantities allocated for import of 10 lakh MT of raw sugar is extended until 30 September 2026. TRQ holders may surrender unutilised allocated quantities subject to payment of an amount equal to 0.5% of the CIF value of the quantity surrendered, in accordance with existing modalities. All other conditions governing the raw-sugar TRQ allocation and surrender process remain unchanged.

Temporary container import duty exemption requires timely re-export, bond execution, and reasoned extensions under a tiered approval process.
Temporary import of durable containers is exempt from customs duty and additional duty where a bond is executed and the container is re-exported within six months of landing. Extensions follow a graded approval mechanism and rejection requires recorded written reasons. Off-hiring is not a valid ground for extension. Cargo requiring examination or investigation should be destuffed so that containers can be released for re-export. Extension proposals and rejections must record specific, case-based reasons, while manual submission of related documents and statements stands discontinued.

Sea cargo manifest filing is fully operational, enabling live import and export message submission and dedicated implementation support.
Sea Cargo Manifest and Transshipment Regulations, 2018 are fully operational on the Customs EDI System, with all import and export functional message structures available for live filing through the ICEGATE portal. Import Trans-shipment messaging for re-working less-than-container-load import cargo and Stripping messaging for export CIM movement are operational. A local SCMTR Cell, headed by the designated Nodal Officer, manages communications and resolves implementation or live-filing issues.

Approved assayer and valuer appointments require qualifications, independent valuations, prescribed fees, records, and accountability for professional misconduct.
Approved assayers and valuers may be appointed to assay and value precious metals, jewellery, stones, valuable articles, and seized or confiscated goods. Applicants must meet prescribed qualification, experience, integrity, disclosure, and independence requirements, and are subject to verification, shortlisting, and interview. Appointed professionals must issue valuation certificates, remain available when required, maintain records, avoid conflicts of interest, and follow authorised fee arrangements. Misconduct, negligence, false valuation, or material non-disclosure may lead to suspension, cancellation, removal from the panel, and legal proceedings where warranted.

EPR Registration for Plastic Packaging Imports requires verification of one-time certificates to support customs clearance.
EPR registration is mandatory for importers of plastic packaging, packaged commodities, plastic raw materials and intermediate materials used for plastic packaging manufacture. Customs officers must verify EPR registration certificates before clearing covered import consignments. Certificates indicating one-year validity are to be treated as one-time registration certificates that do not require renewal under the applicable Plastic Waste Management Rules amendment and are valid proof of EPR registration for import clearance.

Due diligence in insolvency proceedings requires professionals to investigate misuse indicators and seek directions where fraudulent or malicious purpose appears.
Insolvency Professionals must examine potential misuse of insolvency proceedings for purposes unrelated to resolution or liquidation. Warning indicators include creditor dominance following a recent debt assignment, connected debtors with overlapping creditor committees, inadequate competition in resolution, unsupported disproportionate creditor realisations, fraud-related regulatory or enforcement links, and unjustified related-party transactions. Indicators are not conclusive and require a holistic assessment. Where reasonable grounds indicate a fraudulent or malicious purpose, the Insolvency Professional must apply to the Adjudicating Authority with the relevant indicators, material and reasons.

Commodity derivative position limits revise client caps, delivery-based categories, and escalating penalties for repeated trading breaches.
Client-level open-interest breaches in commodity derivatives attract daily monetary penalties based on excess position, closing price, duration and a two-percent rate, subject to different caps according to the extent of breach. Members must reduce excess positions by the next trading day, failing which exchanges may square off the excess without further notice. Repeated breaches can trigger one-day square-off mode and additional equivalent penalties, subject to an exception for breaches exclusively caused by clubbing of positions. Client-level position limits remain linked to annual deliverable supply and commodity classification.

Reorganized field formations must begin regular operations under newly assigned territorial jurisdictions, ensuring uninterrupted statutory and administrative functions.
Regular functioning of reorganized field formations commences immediately after completion of system mapping for newly created Zones, Circles and Wards, corresponding officers and territorial jurisdictions. Officers must perform statutory, administrative and other assigned functions under their newly allotted jurisdiction. Additional Commissioners responsible for administration, BAW, enforcement wing and appeals must ensure an orderly transition, proper disposal of work and continuity of departmental functioning.

FEMA regulatory rationalisation withdraws obsolete directions on external commercial borrowings, non-resident bond investments and money transfer sub-agents.
FEMA regulatory rationalisation entails withdrawal of circulars that have ceased to operate because of subsequent amendments, redundancy, overlap, or supersession by later directions. The withdrawn circulars concern External Commercial Borrowings, overseas rupee-denominated bonds, non-resident investments in tax-free non-convertible bonds, and the Money Transfer Service Scheme. Authorised persons must bring these changes to the attention of their concerned constituents, without affecting permissions or approvals required under other laws.

Unutilized Standard Input Output Norms face suspension after stakeholder consultation under Advance Authorisation and Duty-Free Import Authorisation schemes.
DGFT proposes suspension of 544 Standard Input Output Norms identified as unutilized under the Advance Authorisation and Duty-Free Import Authorisation schemes during the preceding three financial years. Stakeholders may submit comments, supporting material, reasons for retention, and details of actual or proposed utilization within 15 days. After considering timely submissions, the identified norms may be suspended, while delayed comments may not be considered.

Open API integration for Certificates of Origin enables secure electronic filing, dynamic validation, digital signatures, and certificate verification.
Open API integration enables eligible exporters to connect their software systems with the Certificate of Origin platform for electronic application submission, issuance, and verification. Access requires onboarding credentials, IP whitelisting, a configured document signer, authenticated token generation, and compliance with prescribed technical specifications. The CoO File API supports submission of applicant, certificate, product, shipment, supporting-document, and declaration data, with dynamic validation based on the selected trade agreement. Digital signatures protect data integrity, sender authentication, and non-repudiation, while ledger records track transaction status and the verification API confirms certificate validity.

Section 49 storage for delayed imported air cargo requires prompt communication, expeditious processing, and verified detention or demurrage waivers.
Section 49 storage for imported air cargo is to be facilitated where clearance is delayed by Customs or statutory processes. Importers or authorised Customs Brokers must be informed promptly of the storage facility, while Custodians must issue reminders where goods remain uncleared and maintain communication records. Complete applications require expeditious consideration, with reasons recorded for refusal and consultation undertaken where necessary. Detention or demurrage waiver certificates may be issued only where legally admissible after verification. Section 49 permission and waiver are not automatic, and the disposal process for unclaimed or uncleared goods continues independently.

Accredited Investor mandate compliance deadline for existing Angel Funds is extended, while non-Accredited Investor limits and contribution restrictions continue.
The deadline for Angel Funds registered on or before September 10, 2025 to implement the Accredited Investor mandate is extended to March 31, 2027. Until that date, these funds may not offer investment opportunities to more than 200 non-Accredited Investors. From March 31, 2027, they may not accept contributions from non-Accredited Investors for investment in an investee company. Existing investors may continue to hold investments already made under the applicable private placement memorandum or fund documents.

Government securities-only FPI compliance removes investor group disclosure requirement across fully accessible and general investment routes.
Foreign Portfolio Investors investing only in Government Securities are exempt from furnishing investor group details. The exemption extends beyond investments under the Fully Accessible Route to all FPIs whose investments are limited to Government Securities. Withdrawal of the concentration-limit requirement for investments through the General Route makes investor-group identification no longer relevant. Depositories, custodians and Designated Depository Participants must update their systems, and the revised framework takes effect immediately.

Import container scanning exclusions apply to empty and international transshipment containers, subject to intelligence-based examination.
Import container scanning requirements exclude empty containers manifested by shipping lines at import and international transshipment containers carrying cargo not intended for clearance in India. Examination, including scanning, may still occur on specific intelligence from revenue intelligence or field formations. These excluded categories are not to be scanned even if selected through the National Committee for Targeting Cargo, subject to applicable central indirect-tax and customs instructions. Stakeholders must ensure compliance.

Partial de-notification of a container freight station customs area confines custodianship and cargo-provider approval to the retained area.
Partial de-notification under Section 8(a) of the Customs Act, 1962 removes 11,525 square metres from the Customs-notified premises of the Container Freight Station operated by International Cargo Terminal Private Limited. The retained Customs Area comprises 82,800 square metres. The operator's appointment as Custodian and approval as a Customs Cargo Service Provider are confined to the retained area, while their existing validity, terms and conditions remain unchanged. Earlier conditions and obligations continue except to the extent modified by the partial de-notification.

National Assessment Centre Portal centralises customs assessment information to promote consistent decisions, informed compliance, transparency and trade facilitation.
National Assessment Centre (NAC) Portal creates a common digital repository for customs assessment information, including NAC decisions, legal precedents, CAAR rulings, advisories, audit observations, and material on classification, valuation and related matters. The portal supports transparent access, consistent assessment practices, informed compliance and trade facilitation. Each NAC has role-based access to upload, update and manage information within its allocated functional domain and must regularly update the repository. Commodity issues raised for guidance or assessment uniformity before CCFC or PTFC require priority updating.

Pre-clearance verification for regulated health imports requires licences, matching records, labelling, shelf-life compliance, and referral where discrepancies arise.
Customs officers must verify prescribed licences, permissions, registration records, invoices, packing lists, origin certificates, labels, storage licences, quality certificates and importer undertakings before granting out-of-charge for regulated cosmetics, drugs and medical devices. Documents must correspond with the imported product, manufacturer, licence holder, pack size and authorised quantity. Cosmetics, drugs and devices are subject to category-specific labelling and shelf-life requirements. Imports for personal use, testing, clinical investigation, small quantities and medical-device manufacture require the applicable permissions or manufacturing licences. Discrepancies or doubts require referral to the concerned CDSCO port office.

EMI scheme documentation rationalisation reduces application disclosures while retaining financial certification, eligibility declarations, and compliance safeguards.
The EMI Scheme application process reduces data disclosures and mandatory uploads while retaining core eligibility, financial and compliance checks. Applicants must provide identity and manufacturer or job-work particulars, disclose GST collection liabilities, financial solvency, insolvency status, net worth, net current assets, prosecutions and prior EMI applications. Mandatory uploads are limited to the applicable UDYAM certificate, a UDIN-bearing Chartered Accountant certificate and authorised-signatory authorisation. The certificate must explain negative net worth or net current assets. Applicants remain responsible for accurate declarations, tax-deposit undertakings and notification of changes affecting eligibility.