Customs custodianship of import and export cargo extends to port-linked goods, subject to statutory handling and compliance requirements.
Viking Warehousing CFS is appointed under section 45(1) of the Customs Act, 1962 as custodian of imported goods landed at Kamarajar Port, Ennore, in addition to Chennai Port, and received at its premises. It is also custodian of export cargo brought into its premises until export. Custodianship is subject to section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions.

Customs custodianship for port cargo requires custody until lawful import clearance, warehousing, transshipment, or export.
Chennai Container Terminal Pvt. Ltd. (O Yard CFS) is appointed as custodian of imported goods landed at Kamarajar Port, Ennore, and received at its premises until clearance for home consumption, warehousing, or transhipment. It is also custodian of cargo brought into its premises for export until export. The custodian must comply with Section 45 of the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Customs-area designation permits designated facilities to handle import, export, and unaccompanied baggage cargo under prescribed compliance procedures.
M/s. Chennai Container Terminal Pvt Ltd (O Yard CFS) is declared a customs area under section 8(b) of the Customs Act, 1962, for handling imported full-container-load and less-than-container-load cargo, including unaccompanied baggage, arriving from M/s. Kamarajar Port, and for handling export cargo until export. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009, and applicable customs procedures.

Integrated cargo security controls require digitally linked custody, task validation, regulatory holds, independent gate-out checks, and auditable compliance.
Integrated technology-enabled controls require every CFS under JNCH to maintain a digital chain of custody linking gates, vehicles, yards, warehouses, equipment, Customs status and gate-out. Cargo movement, handling, seal cutting, examination, stuffing or delivery must arise from a valid system-generated task, with prior-stage validation. Active Regulatory Holds prevail across connected systems and block delivery, loading, gate passes and exit. Gate-out is an independent reconciliation control; mismatches, unresolved critical alerts or active holds must prevent exit. Tamper-resistant audit trails, real-time alerts, escalations and control-room monitoring are mandatory.

TRQ surrender deadline for raw sugar import allocations is extended, subject to the prescribed CIF value-based surrender charge.
TRQ holders allocated quantities for raw sugar imports may surrender unutilised quantities until 15 October 2026. Surrender requires payment of an amount equal to 0.5% of the CIF value of the surrendered quantity under existing modalities. The extension alters only the surrender deadline; all other conditions governing the raw sugar TRQ allocation and surrender framework remain unchanged.

Import documentation compliance requires category-specific licences, labels, certificates, shelf-life verification and referral of discrepancies for regulated health products.
Imports of cosmetics, drugs, medical devices and medical-device manufacturing inputs require category-specific licences, permissions, registration records, invoices, packing lists, origin certificates, labels and quality documentation before clearance. Cosmetics and drugs require additional product, batch, storage and packaging declarations. Drug imports must meet the prescribed residual shelf-life threshold, while shelf-life medical devices must meet thresholds linked to their total shelf life. Personal-use, investigational, testing and limited-quantity imports require the applicable permission and quantities matching it. Discrepancies or doubts may result in referral to the concerned port office.

Customs-controlled cargo movement extends to designated ICD/CFS operations, subject to segregation, verification, reconciliation, and revenue safeguards.
The cargo-movement procedure is extended to Gateway Distriparks Limited for domestic/customs-cleared and EXIM cargo between port terminals and designated ICDs/CFSs, subject to Customs control. GDL must segregate and account for cargo, provide advance container details, verify container numbers and seals, report discrepancies immediately, and obtain permission before further processing of affected cargo. EXIM cargo must constitute at least half of outbound cargo. Weekly reconciliation, Customs inspections, an indemnity undertaking, and custodian compliance with applicable Customs requirements are mandatory.

Debenture trustee oversight strengthens security verification, covenant monitoring, investor disclosures, default response, and outsourced-service accountability.
Debenture Trustees must independently verify title, encumbrances, charge-holder consents, guarantees and adequacy of assets securing listed debt securities, whether directly or through independently engaged professionals. Due-diligence certificates, material security disclosures and execution of the debenture trust deed are required before listing, and charges must be registered or independently verifiable within the stipulated period. Depository-hosted systems require issuer recording and trustee validation of security, covenants, payment status and credit-rating information, with unique asset identification, alerts and audit trails.

Special Notified Zone operations for rough diamonds require customs-controlled import, sale, custody, clearance, and re-export procedures.
Rough diamonds may be imported into the Special Notified Zone only by eligible foreign mining companies through air cargo, supported by an invoice, packing list, insurance documents and Kimberley Process Certificate. Customs examination, carat-weight reconciliation, sealing and secure custody are required before viewing or sale. Sales may be conducted only for complete lots, without sub-lot sales or mixing. The mining company's sale invoice forms the basis for customs valuation, and buyers require bill of entry clearance, duty payment and out-of-charge permission before removal. Unsold diamonds must be re-exported through a shipping bill within the stipulated period.

Income-tax return and audit-report deadlines for eligible taxpayers are extended for Assessment Year 2026-27 under statutory powers.
For Assessment Year 2026-27, the due date for furnishing the return of income by persons covered by serial number 2 of the table below Explanation 2 to section 139(1) is extended to 21 November 2026. Consequentially, the specified date for furnishing the tax audit report is extended to 21 October 2026 under clause (ii) of the Explanation to section 44AB.

Mandatory import compliance verification for cosmetics, drugs and medical devices must precede out-of-charge clearance through uploaded electronic documentation.
Import clearance for cosmetics, drugs and medical devices requires verification of mandatory compliance documents before Out-of-Charge is granted. Proper officers must check applicable licences, permissions, registration certificates and prescribed particulars against the relevant compliance checklist. Importers, Customs Brokers and other stakeholders must upload mandatory records through e-SANCHIT to facilitate expedited clearance.

International transshipment authorization for LCL containers continues subject to prescribed customs procedures and withdrawal for operational lapses.
Permission for M/s. All Cargo Terminals Limited, CFS, to handle international transshipment of LCL containers and related operations is extended until 10 September 2028. Handling remains subject to prescribed customs conditions and procedures, the applicable cargo-handling framework in customs areas, the Customs Act, 1962, and other requirements. Any lapse in compliance or operations may lead to withdrawal of permission without further notice.

ICD-bound container scanning shifts to terminal-based mobile facilities, requiring pre-movement screening, clean release, and suspicious-container examination.
ICD-bound import containers selected for scanning at JNCH may be scanned at a Mobile Scanner regardless of their original Drive Through Scanner allocation, without separate permission from the Container Scanning Division. Port Terminal Operators must ensure scanning before onward movement. BMCT containers may use the nearest Mobile Scanner or DTCS02. Clean containers are released through the prescribed Customs procedure, while suspicious containers must move to the nominated CFS for 100% examination. Operators must maintain records and submit consolidated weekly reports.

Delayed liquidation form filing attracts a monthly fee, including filings made through correction, updation, or other post-due-date submission.
Each liquidation form due on or before 30 September 2026 and filed after its due date must be accompanied by a fee of Rs. 500 per month of delay, together with applicable GST. The requirement applies to delayed filings made through correction, updation, or any other post-due-date submission under Regulation 47B of the Liquidation Process Regulations.

PGIRP filing deadline extension postpones delayed-submission penalties for personal guarantor resolution monitoring forms until the extended filing deadline.
Electronic filing of PGIRP-1 to PGIRP-6 for monitoring insolvency resolution processes involving personal guarantors to corporate debtors remains subject to an extended compliance timeline. The deadline for submission of all applicable forms is extended until 31 December 2026. Penalties for delayed submission or modification will be levied only after that date.

Preferential tariff claims require agreement-specific origin rules, with importer information requests limited to justified origin checks.
Preferential tariff claims must follow the Rules of Origin under the relevant trade agreement, which prevail over CAROTAR, 2020 in case of conflict. Under the India-UK CETA, a valid Origin Declaration supports preferential treatment without Form-I at the Bill of Entry stage. Origin-related information may be requested only where justified by risk-based checks and reason to doubt compliance. Earlier preference denials may apply to subsequent identical goods only after allowing the importer to furnish additional origin information.

Mandatory flame-retardant fabric qualifiers distinguish specified textile exports from other fabrics in electronic customs declarations.
Specified woven and knitted fabric tariff items under Chapters 52, 55 and 60 require mandatory additional qualifiers in electronic export declarations from 1 November 2026. Exporters must use the qualifier "CHR" and declare either "FR001 - Flame Retardant Fabric" or "FR009 - Other than Flame Retardant Fabric" while filing shipping bills in the Customs Automated System. The requirement distinguishes fabrics used in fire/flame-retardant textile products from other fabrics sharing the same tariff classifications and supports implementation of the Production Linked Incentive Scheme for Textiles.

Government-supported export credit requires eligible Indian supply, export declarations, and commission remittances only after full export-value realisation.
Exim Bank's Government of India-supported Line of Credit finances eligible Indian goods and services for developmental projects in Maldives, subject to Foreign Trade Policy eligibility and approval of eligible contracts. At least 75% of the applicable contract price must comprise goods, works and services supplied from India, while up to 25% may be procured outside India. Exports must be declared in the Export Declaration Form or Shipping Bill. Agency commission is not payable, although foreign-currency remittances may be permitted after full realisation of eligible export value and compliance with applicable requirements.

Inter-CFS movement of LCL export cargo is permitted subject to Customs sealing, consolidation, records, and custodian liability.
Inter-CFS movement of LCL export cargo is permitted from eligible CFSs to Allcargo Terminals Ltd. CFS for consolidation and onward export, subject to prior Let Export Order, movement of each Shipping Bill consignment in full, Customs-supervised stuffing, sealing, gate-pass removal, and prescribed document endorsements. Separate indemnity bonds protect Customs against loss or damage after the Let Export Order. At destination, Customs must verify seal integrity and package particulars; seal tampering requires resealing, full examination, and recorded findings. Consolidation, re-stuffing, recordkeeping, and final removal remain subject to Customs supervision and custodian responsibility.

Electronic sample-drawl workflow makes sampling mandatory before out-of-charge where testing is requested for a Bill of Entry.
Electronic integration enables AQCS officers to request Customs sample drawal for Bills of Entry marked for a No Objection Certificate. The system displays a pop-up during examination and out-of-charge, and sample drawal is mandatory; out-of-charge remains unavailable until it is completed. Customs officers generate and dispatch the test memo, electronically transmit it to AQCS, and provide a physical copy with the sample. AQCS digitally transmits the test report, which is integrated with the Bill of Entry and available under NOC details.