Trade-finance sub-committee governance is revised for uniform oversight of export-promotion interventions and technical appraisal processes.
The Sub-Committee on Trade Finance under the Niryat Protsahan sub-scheme of the Export Promotion Mission is reconstituted with a uniform composition for all trade-finance interventions. It has two Co-Chairs, designated members and invitees from relevant trade-finance and credit-guarantee institutions, and the Joint DGFT of the EPM Section acts as Convenor. Additional participants, domain experts and industry representatives may be associated where required for technical appraisal or other purposes.

Import permits for non-insecticidal uses now apply to scheduled insecticides, including acrylonitrile, through prescribed application and compliance requirements.
Import of scheduled insecticides for non-insecticidal purposes requires an import permit, including where the imported substance is acrylonitrile. Applications must be filed in Form IA with the prescribed fee and may be verified through enquiry. Permits ordinarily remain valid for one year, or three years when the importer holds a registration certificate for the pesticide for which the goods are raw material. Form IA requires applicant, premises, proposed import, manufacturing-use, licence, pollution-control, consumption-history and self-certification details. Imports must be for the applicant's own stated requirements and not for sale; incomplete applications may be rejected and incorrect information may lead to cancellation.

Investor awareness messages become mandatory on brokers' websites and trading apps, alongside alternating risk disclosures.
Project Jagrook requires stock brokers to display investor awareness messages alongside risk disclosures. Between October 5 and October 31, 2026, website display of both is mandatory, while trading-app display of investor awareness messages is voluntary and risk disclosures are optional where such messages are displayed. From November 1, 2026, brokers must place investor awareness messages on website and trading-app landing pages and display investor awareness messages and risk disclosures on alternate days on trading apps. Stock exchanges and depositories must disseminate, display and implement these requirements.

Non-resident deposit reporting now requires monthly NRD-CSR submission through designated CIMS channels using rationalised bank-wise consolidated formats.
Banks maintaining non-resident deposit accounts are to file the monthly NRD-CSR return, code R012, through the CIMS Sankalan portal using rationalised bank-wise consolidated reporting formats. Filing may occur through system-to-system integration, XML file upload, or a screen-based web form, with screen-based submission limited to 2,000 records. RBI manages reporting access and channels, while bank admin-users manage user access. The nodal office must submit the return on or before the tenth day of the following month.

Online Form A2 remittances permit internal guidelines approved by boards or delegated committees, while existing safeguards remain unchanged.
Online or physical submission of Form A2 for outward foreign-exchange remittances must be regulated through internal guidelines approved by an Authorised Dealer's Board or by a Board Committee or Management Committee acting under delegated Board powers. Existing requirements governing remittances based on Form A2 and related documents remain unchanged. The directions operate under the Foreign Exchange Management Act, 1999 and remain subject to permissions or approvals required under other applicable laws.

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.

Customs cargo movement procedures permit Gateway Distriparks to handle domestic and EXIM containers subject to enhanced controls.
Standard operating procedure for cargo movement between JNPT port terminals and GDL's designated ICD/CFS facilities permits movement of domestic containers/customs-cleared cargo with EXIM cargo, subject to the Customs Act, 1962, HCCAR, 2009 and applicable instructions. Domestic and EXIM cargo require segregation, prior intimation, container and seal verification, restricted processing after discrepancies, and weekly reconciliation. At least 50% of outbound cargo must be EXIM cargo, with Customs retaining powers of random verification and examination.

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 post-LEO sealing, consolidation, custody, and compliance controls.
Inter-CFS movement of LCL export cargo from authorised originating CFSs to Allcargo Terminals Ltd. CFS is permitted after grant of a Let Export Order, with cargo moved in Customs-sealed containers for consolidation or assimilation and subsequent export. Each Shipping Bill must move in full; stuffing, sealing, document transfer, gate-out, unloading, de-stuffing, re-stuffing and final removal require Customs supervision, seal verification, endorsements and bond debits. Destination operations require tally records, shipment within 30 days, periodic reporting, safe custody and segregation of cargo. Custodians remain liable for losses, unlawful substitution and non-compliance.

Mandatory customs sampling enables digital testing and blocks Out-of-Charge clearance until requested samples are drawn.
Customs EDI procedures require Customs officers to draw samples when an online AQCS request is made for a Bill of Entry marked for a No Objection Certificate. The system displays a sampling prompt during examination and Out-of-Charge, and prevents clearance unless the requested sample is drawn. Officers must generate and electronically transmit the test memo, dispatch the physical sample with a test memo copy, and access the digitally integrated test report through NOC details.