Paperless LPCO uploads by PGAs mandate electronic submission and deactivate beneficiary uploads, requiring ICEGATE email registration.
Directs migration to eSANCHIT for electronic uploading of digitally signed LPCOs by PGAs; two additional PGAs are enabled. Beneficiary and broker upload rights are deactivated from the cut-off, necessitating PGA upload of recent LPCOs and acceptance of requests to upload prior LPCOs. Communication and IRN transmission rely on email addresses registered on ICEGATE; formations must ensure correct beneficiary email registration and issue public notices.

Facilitated import-export of COVID-19 vaccines via courier now allowed without value limits, with special container and clearance procedures.
Amendments permit import and export of COVID 19 vaccines via courier without any value limitation where ECCS operates, and allow temporary importation and re export of durable vaccine containers and accessories subject to Circular No.51/2020 procedures, including execution of a continuity bond and separate Customs declaration. Importers should indicate the container's unique identifier in the Courier Bill of Entry (CBE V) and in the Courier Shipping Bill (CSB IV) at re export. Commissioners must form a Task Force to coordinate stakeholders for efficient clearance and publicise its details.

Verification of preferential origin certificates must be complete and timely to prevent unnecessary trade delays and repeated queries.
Verification of preferential certificates of origin under CAROTAR must be complete, legible and supported by requisite covering communication and jurisdictional approval before referral. Requests should follow prescribed formats, standard operating procedures and timelines; be submitted via designated electronic channels where possible; and be framed only where there are valid grounds to doubt origin or where importer-supplied information is insufficient, in which case verification with foreign authorities may be sought.

Faceless assessment: re assessment requires opportunity to be heard under Section 17 and mandatory e Sanchit uploads.
Re assessment under the faceless assessment regime must follow the principles of natural justice and Section 17: officers shall solicit comprehensive clarifications via ICES, avoid repeated queries without supervisory approval, and, where re assessment alters classification, valuation or notification applicability, provide the importer an opportunity to be heard in writing or by video conferencing (which may be waived). If the importer does not accept the change, a speaking order must be issued promptly. Supporting documents for exemption or compliance claims must be uploaded in e Sanchit at filing using prescribed document codes.

Duty drawback processing requires prompt crediting within prescribed short timelines and immediate bank crediting to exporter accounts.
Customs instruction requires expedited duty drawback processing: comply with NCTF directive to effect the majority of drawback credits within three days and deposit refunds into exporter accounts within two additional days; reiterates prior bank guidance to credit exporter accounts on receipt of computerized drawback advice or the next working day; mandates strict implementation by Zones and submission of an action-taken report to the Board by the stated deadline.

AEO accreditation for MSMEs eased with relaxed eligibility, reduced annexures and expedited processing for accredited applicants.
The circular institutes procedural relaxations for AEO accreditation for MSMEs, lowering transactional and duration eligibility thresholds, shortening qualifying periods for legal and financial compliance, rationalizing AEO annexures into MSME-specific annexures for T1 and T2, reducing bank guarantee requirements for accredited MSMEs, and expediting processing timelines for priority applications. These relaxations apply only to applicants holding and maintaining a valid MSME certificate and require submission of documentary evidence across compliance, financial and security criteria as set out in the MSME annexures.

Temporary import exemption for durable containers requires a re-export bond and specified ICES SW_CTRL shipping bill entries.
Durable containers not conforming to standard marine container dimensions must be declared as items in the Bill of Entry and an executed re-export bond is required to claim the temporary import exemption. ICES has been updated to require SW_CTRL table entries on the Shipping Bill for export/re-export, including Serial No, Control type code = DUC, Control Location, Control Start and End Dates, Control Result Code formatted as BE No.||BE inv no||item no (or NORE), and Control Result Remarks containing the container identification. Partial Credit of RE Bond functionality is to be used to credit bonds post-export.

Exemption for temporary import of durable containers clarified: eligibility, identification, bond and procedural steps for import and re-export.
Durable containers temporarily imported for re-export qualify for full customs and integrated tax exemption under Notification No.104/94-Cus. if they are durable, reusable, identifiable at re-export and meet other notification conditions. Marine-container procedures remain governed by Circular No.31/2005; non-standard durable containers must be declared separately in bills of entry and shipping bills, a re-export bond and security (continuity bond recommended) must be furnished at import, unique identifiers verified at export, and bond procedures including partial crediting are supported in the Customs Automated System.

Self Sealing Permission revalidation requirement: submit prescribed documents and file electronic CIM ES for e seal cargo compliance.
Extension and revalidation procedure for Self Sealing Permission at JNCH requires submission of a request letter, existing permission/registration copy, representative authorization if applicable, IEC/PAN/GSTN proof, attested specimen signatures with photographs, and a declaration of prior cases; a dedicated FSP Cell e mail has been provided for filings and exporters using RFID/e seals must file the Customs Inland Manifest for e Seal Cargo (CIM ES) electronically.

Third-party invoicing accepted for preferential origin certificates for wholly obtained goods, subject to verification and RBI rules.
Third party commercial invoices may be accepted for Certificates of Origin under the Duty Free Tariff Preference Scheme where the originating criterion is wholly obtained, provided the invoice and Certificate of Origin correspond to the same goods, the goods satisfy applicable origin rules, customs officers carry out due diligence to verify authenticity and correctness of the claim, and existing Reserve Bank stipulations on third party invoicing continue to apply.

Tariff related quota requires electronic TRQ license entry to claim concessional customs duty; system debits quota on import.
TRQ licenses will be transmitted electronically by DGFT to ICEGATE with scheme code 32, registered in ICES at the port of registration, and must be entered in the Bill of Entry. The system will automatically debit import quantities from the TRQ license and reflect debit details to assessing officers; absence of license details or exhausted quota will prevent concessional duty benefit and imports will attract the tariff rate.

Special Notified Zone procedures enable import, sealed custody, viewing and re export of rough diamonds under Kimberley Process safeguards.
A Special Notified Zone (SNZ) at Gujarat Hira Bourse, Surat is designated as a Customs Area with M/S DGDC appointed custodian for import, viewing, trading and re export of rough diamonds. Imports must bear invoice, packing list, insurance and Kimberley Process Certificate; consignments are transshipped to SHB, examined and sealed by Customs, escorted to the SNZ strong room, and after viewing will be re sealed and either cleared by buyers via Bill of Entry or re exported under a shipping bill within specified timeframes, following Board Circular No. 53/2003 and related notifications.

Express Cargo Clearance System streamlines automated courier import export clearance under a risk based RMS with integrated screening.
The Public Notice mandates roll-out of the Express Cargo Clearance System (ECCS) at Ahmedabad Courier Terminal to automate filing, assessment, examination and clearance of courier consignments under the Customs Act and the Courier Regulations. It requires Authorized Couriers to file ECM I manifests and CSB/CBE electronic declarations, integrates barcode arrival/weight recording, X ray screening and RMS driven selection for examination, and prescribes procedures for suspicious consignments, amendments, bond management, online duty payment and limited manual clearance only in exceptional circumstances.

Export of gems and jewellery permitted via courier, subject to applicable courier regulations and other export laws.
The prohibitions in the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 and the Courier Imports and Exports (Clearance) Regulations, 1998 on precious and semi-precious stones, gold or silver apply to imports only and do not restrict exports of gems and jewellery through courier; such exports remain subject to other applicable courier-regulation provisions and any other extant export laws.

Tariff Related Quota licenses must be declared in import declarations or concessional duty will be denied by the system.
DGFT-issued electronic TRQ licenses are transmitted to ICEGATE for registration in ICES; importers must provide TRQ license details in the Bill of Entry to claim concessional duty, whereupon the system will automatically debit imported quantities against the license and present license and debit information to the appraising officer. Omission of license details or exhaustion of licensed quantity will result in denial of the notification benefit and levy of tariff duty. Officers must scrutinize duty and duty-foregone calculations on initial Bills of Entry, and implementation issues are to be reported to the designated customs official.

Temporary import exemption for durable containers clarified: declaration, identification and continuity bond requirements specified.
Clarifies exemption on temporary import of durable containers not conforming to standard marine dimensions but intended for re export. Reiterates eligibility: durable, reusable, identifiable at re export, and compliant with Notification No.104/94 Cus. Prescribes procedures: declare containers as separate items in bill of entry or shipping bill (sections 46 and 50), verify unique identifiers on export, discharge duties on any laden cargo while containers remain exempt subject to bond and security, and register continuity bonds in the Customs Automated System. Directorate General of Systems to issue Systems Advisory.

Prohibition on trade with North Korea requires customs to amend erroneous country entries before granting clearance to prevent misleading trade reports.
Customs formations must correct inadvertent data entry errors identifying North Korea as the country of import/export before granting Out of Charge/Let Export Order (OOC/LEO); clearance is to be permitted only after deleting the incorrect reference to North Korea and recording the correct country, and RMS amendments will be made to prevent recurrence.

Quarterly return monthly payment scheme requires quarterly GST returns with monthly tax deposits, specifying eligibility and payment methods.
The QRMP Scheme allows eligible GSTINs (aggregate turnover up to five crore in the preceding year) to file returns quarterly while paying tax monthly in the first two months by either a portal-calculated fixed sum method or a self-assessment method. Outward supplies are reported quarterly in GSTR-1 with an optional Invoice Furnishing Facility for limited monthly invoice reporting to enable recipient ITC visibility. Monthly deposits are credited against the quarter's liability on filing FORM GSTR-3B; interest and late fees apply under prescribed conditions and timelines.

Inland Container Depots/CFS/AFS policy updates set zones, distance rules, minimum throughput and IMC approval process.
The guidelines establish a unified regulatory framework for setting up, notification and operation of ICDs, CFSs and AFSs, distinguishing ICDs as self contained customs stations and CFSs as customs areas linked to parent ports; prescribe geographical zoning, distance and throughput minima (7200 TEUs for ICDs; 1200 TEUs for CFSs), land ownership and entity eligibility; require DPR submission to CBIC with jurisdictional Commissioner feasibility review and IMC approval, LOI timelines and post approval obligations including bonds, HCCAR 2009 compliance, infrastructure, IT and annual audits, with powers for suspension, de notification and closure for non compliance or underperformance.

Sea cargo manifests now require ICEGATE registration and phased electronic filing of SAM, SDM, CSN and CIM within set timelines.
The Regulations require authorised carriers, agents, transhippers and notified parties to register on ICEGATE and submit electronic manifests and declarations-SAM, SEI, SDM, SDN, CSN and CIM-within prescribed timelines; introduce PCIN and MCIN for cargo identification; assign filing responsibilities among ASCs/ASAs, other carriers and ATPs; permit specified bond reductions and exemptions; allow phased transition and testing; and prescribe amendments protocols and penalties for non compliance.