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Customs- Drawbacks – pending due to query reply from exporter and EGM not filed cases - Reg.
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Drawback claim processing accelerated: non responsive exporters and unresolved EGM errors will be decided on available records.
Measures expedite processing of drawback claims pending due to non receipt of exporter replies and EGM non filing or EGM errors. Exporters must respond to queries by the prescribed cutoff or claims will be decided on available records; supplementary claims may be filed later. Authority to approve certain EGM error rectifications is delegated to Superintendents with AC/DC random checks. Shipping lines must file and rectify EGMs timely; unrectified EGMs may lead to processing at zero drawback rates while preserving the right to file supplementary claims.
Details of infrastructure available for testing of samples related to hazardous goods by Revenue Laboratories
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Hazardous goods testing infrastructure mapped to ports, with CRCL module in ICES for automated sampling and electronic test reports.
Instruction details CRCL and Customs House laboratory testing capabilities mapped to Schedule III hazardous waste entries and Schedule II constituent limits, deployment of a CRCL module in ICES to automate sampling, test memos and electronic receipt of test reports, and directs officers to be sensitised to these facilities to strengthen monitoring and handling of hazardous imports.
Initiation of Trade outreach by Video Conference for Leh & Kargil
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Weekly video conference grievance redressal mechanism for trade outreach established; links will be circulated and a nodal officer appointed.
A weekly video conference trade outreach is established as a standing grievance redressal forum for Leh and Kargil, scheduled each Wednesday at 02:30 PM with links circulated in advance. Trade associations and the public are required to circulate the notice to their members, and a designated nodal officer from the CGST Division has been appointed as the central tax contact for coordination and assistance.
CBIC issued Guidance Note on Correlation of Customs Tariff between 2021-2022
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Customs Tariff correlation guidance issued: stakeholders must update classifications, publicise changes, and consult CBIC resources for transition.
CBIC issued guidance implementing alignment of the Customs Tariff with the seventh edition of the Harmonized System, noting significant six digit amendments and incorporation into the First Schedule through the Finance Act. Stakeholders are to be informed and outreach conducted to facilitate transition. A correlation guidance document is published on the CBIC website to assist with reclassification and procedural transition, and the Tariff Unit is available as a contact point for difficulties and queries.
Procedure for amendment of seal number in IGM
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IGM seal-number amendments require responsible parties to provide satisfactory justification, with unresolved requests escalated for supervisory review.
IGM seal-number amendment applications must include a proper explanatory letter and justification from the party responsible for the seal-number change. Proper officers must scrutinise the explanation before processing the amendment. If the officer is not satisfied with the justification, the application must be referred to the Deputy Commissioner or Assistant Commissioner of the Import Noting Section for further consideration.
Instruction regarding Testing of coumarin in imported Cinnamon
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Coumarin testing requirement for imported cinnamon: consignments must be tested to ensure coumarin limits are met before clearance.
Imported consignments of cinnamon must be tested for coumarin content on a dry-weight basis, with the coumarin content not exceeding 0.3 percent by weight; testing is to follow the manual of methods of analysis for spices, herbs and condiments, and Authorized Officers are directed to ensure all consignments are tested and to report implementation difficulties to the Board.
Procedure for re-sealing of containers with broken/absence / mismatch of seal including tampered seal to be followed at Port Terminals
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Container seal discrepancies require prompt re-sealing, customs intimation, manifest correction, recordkeeping, and full examination before clearance.
Import containers with broken, missing, tampered, or mismatched seals must be re-sealed by terminal operators and promptly reported to Boarding section and relevant destination officers. DPD, CFS, ICD, and transshipment movements require specified intimation procedures. Shipping lines must amend the bill of lading and Import General Manifest with competent approval. Boarding section officers must maintain daily records and submit weekly reports. Except for transshipment containers, all affected containers, including DPD containers, require 100 percent examination under docks supervision.
Guidelines for the sale of seized/confiscated gold
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Seized gold (excluding jewellery) will be sold only to RBI; SPMCIL to collect, refine and deliver standard bars under documented procedures.
Seized/confiscated gold (other than jewellery) shall be sold only to the RBI under a tripartite MoU with SPMCIL. SPMCIL will collect gold from Customs Commissionerates, transport it to designated India Government Mints for XRF pre assay, pre melting, assaying and conversion into LBMA specification standard bars; handovers must use witnessed HOGS Notes and CCTV records. Focal Commissionerates issue Preliminary and Final Weight Notes based on SPMCIL assay outputs; SPMCIL delivers bars to RBI at Mumbai and charges for melting/refining and logistics are reimbursed by CBIC. RBI values gold using the 30 day average LBMA rate converted via FBIL and shares final weight and price with DoL prior to payment; DoL maintains ledgers and effects payments to SPMCIL.
Import of Sajji Khar/ Pappad Khar.
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Food not specified classification allows import of Sajji Khar/Papad Khar without product approval, subject to contaminant testing.
Imported consignments of Sajji Khar/Papad Khar shall be considered food not specified until standards are notified and therefore do not require product approval under the Approval of Non-specified Food Regulations; such consignments must be tested and comply with contaminant and residue standards, including heavy metal limits, and officers must be sensitized to apply these testing and clearance measures.
Import of teas from the neighbouring country (Nepal) as "Darjeeling Tea"
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Import certification requirement: tea from neighbouring country must have food-safety, sanitary and tea-council clearances before entry.
Imports of tea from Nepal marketed as "Darjeeling Tea" require statutory import clearance under the food safety import regime and mandatory sanitary and phytosanitary documentation; importers must hold licenses under the Tea Distribution and Export Control Order and obtain a Tea Council clearance certificate, all of which Customs must insist on before permitting entry.
Direction under Section 16 (5) of Food Safety and Standards Act, 2006 regarding extension of validity of the NOC for the Alcoholic Beverages Bottled in Origin & in Bulk
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Extension of NOC validity for certain imported alcoholic beverages permits revalidation after prolonged port storage upon inspection.
For imported alcoholic beverages bottled in origin and in bulk without an expiry date and containing more than ten percent alcohol, the Food Authority has directed that the NOC under the FSS (Import) Regulations, 2017 shall be valid for 300 days; consignments beyond that period may be re validated by conducting visual inspection at ports/customs upon payment of the visual inspection fee, the direction being issued under Section 16(5) of the FSS Act and valid until further orders.
Import of wireless equipment by Telecom Service Providers (TSPs) on the basis of self-declaration.
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Import of wireless equipment by TSPs permitted on self-declaration via Saralsanchar; Customs accept QR-verified certificates, cancellation for violations.
TSPs may import wireless equipment on the basis of self declaration via the Saralsanchar portal: submissions 30 days before port entry yield an immediate system generated certificate on payment of Rs. 500; submissions within 30 days require Rs. 5,000 and departmental authentication with issuance after 48 hours. Customs will accept and may QR verify these certificates; the facility is effective 15 November 2021. The certificate provides technical clearance only, is cancellable for violations or false declarations, and imports remain subject to DoT agreements, frequency assignments and WPC/WMO inspections.
Utilisation of MEIS scrip for import in absence of mandatory recording of transfer details facility on DGFT website
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MEIS scrip utilisation requires certified transfer records, payment evidence and indemnity when online ownership recording remains unavailable.
Where online recording of MEIS scrip transfer and ownership details is unavailable, importers seeking to use a scrip for customs-duty payment must establish the complete ownership chain through bank-certified transfer instruments. They must also provide certified purchase-payment details, upload all materials through E-Sanchit, and furnish an indemnity bond covering misuse, fraudulent transfer or procurement, and third-party claims. Customs officers verify ownership from these materials, while responsibility for valid and genuine transactions and resulting ownership disputes remains with the importer and seller or sellers.
Request for data for determination of Remission of Duties and Taxes on Exported Products (RoDTEP) rates for Advance Authorization (AA)/ Export Oriented Unit (EoU)/ Special Economic Zone (SEZ) exports.
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RoDTEP rates for AA/EoU/SEZ exports: industry must submit certified product wise data on unrefunded tax incidence within three weeks.
The Drawback Division requests product wise data from Export Promotion Councils, Commodity Boards, trade associations and chambers to determine RoDTEP ceiling rates for AA/EoU/SEZ exports for 01.10.2019-31.03.2020. Submissions must list all inputs, quantify input use and indigenous ratios, and detail currently unrefunded central, state and local duties/taxes/levies (including embedded CGST/SGST, electricity duty, fuel and stamp duty) per unit. Data must be certified by the manufacturer and its Chartered Accountant/Cost Accountant, supported by invoices, shipping bills and notifications, limited to units consenting to inspection, and sent to the Drawback Division within three weeks.
Import of crushed and de-oiled GM soya cake - Relaxation in applicability of provision in Para 6 (b) of-General Notes Regarding Import Policy Schedule -I (Imports) of the ITC(HS) 2017, Schedule I(Import Policy)
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Import relaxation for genetically modified soya cake permits controlled imports through specified ports with mandatory GM status declaration and monitoring.
The Central Government relaxed Condition 6(b) of the General Notes on Import Policy to permit controlled import of crushed and de oiled GM soya cake (non living organism) under ITC(HS) codes 23040020 and 23040030 through specified ports only, subject to a time bound last shipment/document date, strict aggregate quantity monitoring, and mandatory Bill of Entry declarations of GM status and product grade; Customs must monitor and report clearances daily and publish permitted daily quantum to aid trade planning.
Reducing compliance burden regarding registration of Authorised Couriers
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Authorised courier registration now has lifetime validity with provisions for deemed invalidity on prolonged inactivity and renewal.
Amendments grant lifetime validity to Authorised Courier registrations, allow voluntary surrender, and specify deemed invalidity for continuous one-year inactivity while enabling Principal Commissioners/Commissioners to renew such registrations; duplicate registrations across Customs Stations are to be rationalised by treating the first registration as the single registration with other locations regularised through the prescribed intimation and bond/security procedures, aided by DG Systems, and revocation communications must be coordinated to other stations and designated nodal officers.
Implementation of the Sea Cargo Manifest and Transshipment Regulations
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Electronic sea cargo manifest compliance requires custodians and terminal operators to file prescribed stuffing, movement and voyage messages.
Sea Cargo Manifest and Transshipment Regulations, 2018 require electronic advance information for sea cargo and allocate filing responsibilities among carriers, transhippers, custodians and terminal operators. Custodians must file container-specific stuffing and stripping reports and conveyance arrival and departure information, while terminal operators must provide voyage call and container movement details. Transitional filing under the earlier regime remains available until 31 December 2021. From 1 January 2022, stuffing messages, ASR, DP and AR filings by custodians, and voyage call messages by terminal operators become mandatory.
Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) w.e.f. 01.01.2021.
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RoDTEP duty credits remit unrebated export levies through transferable e-scrips, subject to export-proceeds realization and customs-duty use.
RoDTEP remits unrebated duties, taxes and levies on specified exports through transferable electronic duty credits. Exporters must claim through an electronic shipping-bill declaration, avoid duplicate remission, and retain audit records. Customs processing generates scrolls from which e-scrips may be created in the electronic duty credit ledger. E-scrips are valid for one year, transferable only in full, and usable solely for payment of Basic Customs Duty on automated imports. Credits depend on timely realisation of export proceeds and may be suspended, cancelled or recovered for excess allowance or non-realisation.
Standard Operating Procedure (SOP) for Handling (Storage, Transport and Examination) of Un-claimed, Un-cleared, Suspicious and Detained Import Containers lying at various CFSs/Port area
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Import container controls require scanning, secure storage, full examination of suspicious cargo, periodic verification and disposal procedures.
Handling of un-claimed, un-cleared, suspicious and detained import containers requires mandatory scanning, weighment, secure designated storage, reporting and verification. Containers without a Bill of Entry beyond 24 hours, or uncleared beyond 15 days subject to specified exclusions, fall within the controls. CFSs must maintain continuously monitored CCTV-secured storage areas and transfer covered containers there under supervision. Suspicious containers require immediate 100 percent examination, while designated-area containers require fortnightly physical verification. Containers pending clearance beyond 30 days are to be taken up for disposal under applicable customs procedures.
Advisory Note to Public Notice No.13/2020
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Latest container freight station request governs when Direct Port Delivery importers submit multiple change requests for one consignment.
For Direct Port Delivery import consignments, multiple online requests to change the container freight station for the same bill of lading or consignment are resolved by treating the latest request as final. The approach covers duplicate or revised requests caused by changed preferences, error correction, or repeated submissions and avoids uncertainty in consignment stacking.

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Import of teas from the neighbouring country (Nepal) as "Darjeeling Tea"

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Import certification requirement: tea from neighbouring country must have food-safety, sanitary and tea-council clearances before entry.
Imports of tea from Nepal marketed as "Darjeeling Tea" require statutory import clearance under the food safety import regime and mandatory sanitary and ... Summary

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Acts Income Tax