Customs exemption for medical oxygen parts preserved where emergency imports were used for intended manufacture and use.
Notification No. 28/2021 exempted customs duty and health cess on oxygen and related equipment, and paragraph 11 extended full exemption to parts of specified medical oxygen equipment subject to IGCR compliance. These instructions state that due to COVID 19 emergency circumstances, procedural non observance of IGCR for emergency imports will not alone defeat the exemption, provided the imported parts were used for manufacture, transport, distribution or storage of oxygen and such use is verifiable from invoices and related documents; the relief applies only to imports under Notification No. 28/2021.

Risk management committee strengthens national and local oversight of Customs and GST risk parameters and analytics-driven interventions.
The National Risk Management Committee (NRMC) is established as a standing national body to review and update risk parameters for Customs and GST, convened by the nodal analytics agency and chaired by the Member (Investigation). It will meet at least annually to advise on risk criteria across import/export, passenger and cargo profiling, post clearance audit and technology adoption (including AI/ML and image analytics), oversee centralised digitised examination orders, and forward recommendations to the Board. Local Risk Management Committees in each Customs and CGST zone will meet quarterly to apply local risk indicators, decide interventions, review alerts and submit minutes to the NRMC secretariat.

IGCR implementation for SEZ-to-DTA clearances requires EPC debit of EI bonds in ICES before SEZ release of goods.
Implementation of IGCR for SEZ clearances to the DTA requires filing the bill of import at SEZ Online; after SEZ assessment the SEZ transmits SEZ B/E details and duty foregone to the jurisdictional EPC/preventive officer, who debits the corresponding EI bond in ICES under the ACP role. After debiting the bond the EPC/Preventive officer notifies the SEZ officer offline to permit release of goods; this offline process continues until integration with SEZ Online.

Container scanning procedure at the port sets out holds, movement controls, seal checks, and clearance only after clean scanning.
Commissioning of a Mobile X-ray Container Scanner at Syama Prasad Mookerjee Port, Kolkata is accompanied by a detailed procedure for containers selected for scanning. The notice sets out the role of the Container Scanning Division, the method of selection and intimation, insertion of system holds for CMAO and CTAO containers, movement only through Gate No. 4 to the scanner yard, record-keeping, seal verification, scanning, mandatory re-entry through Gate No. 8, communication of scan results, issuance of customs documents for containers found Scanned Clean, and segregation of Not Clean containers for 100% examination.

Assignment of functions clarified: new statutory provisions define officer classes and assignment limits affecting jurisdiction and faceless assessment.
Amendments expressly empower the Board, Principal Commissioners or Commissioners to assign functions to defined classes of customs officers through newly inserted sub sections of section 5, allow imposition of conditions or territorial/subject limitations and concurrent exercise of powers for work management, and insert section 110AA to confirm that the officer who originally exercised jurisdiction retains exclusive authority to take consequential statutory action following inquiry, investigation or audit; notifications implement appointments, adjudication allocations, audit assignments and faceless assessment arrangements.

AD code validation required for courier bills of entry to ensure successful transmission to RBI payment systems via ICEGATE.
Operational integration of ECCS with RBI's IDPMS/EDPMS via ICEGATE requires that authorised dealers' AD codes be entered validly when filing courier Bills of Entry/CSBs in ECCS; omission or invalid AD codes prevents transmission to RBI. Traders and authorised couriers must ensure correct AD code registration on ICEGATE before filing; existing AD code registration at an ACC location with the same ICT port code obviates separate registration.

Export-proceeds realization monitoring requires RBI-BRC reconciliation, with unreconciled drawback recoverable with interest and portal-based correction mechanisms.
Export-proceeds realisation for shipping bills receiving duty drawback is monitored through the RBI-BRC Module. Exporters must ordinarily realise proceeds within the permitted period, failing which the related drawback becomes recoverable with applicable interest. Exporters should obtain EDPMS updates through authorised dealer banks for Customs reconciliation. ICEGATE permits enquiry into shipping-bill status, foreign-exchange realisation details, and rectification of incorrect EDPMS status. Short realisation attributable to foreign-bank charges or overseas agency commission requires documentary support.

Exemption for petroleum operations simplified; certification removed and importer verification available via centralised web portal.
Customs notification streamlines import concessions for goods used in petroleum operations by rationalising eligibility criteria and simplifying disposal procedures; the prior pre-import certification requirement is removed. A centralised web portal lists project-wise details of licensees, lessees and contractors for verification by assessing officers. The circular directs issuance of Trade/Public Notices, sensitisation of field formations, and reporting of implementation difficulties to the Board.

Authorized Officers under FSS Act ensure imported food samples are tested only at FSSAI notified NABL accredited laboratories.
Designation of Authorized Officers requires Customs officers at identified Points of Entry to ensure that samples of imported food are tested only in FSSAI notified laboratories holding valid NABL accreditation. Customs Authorized Officers must implement the lists of PoEs and laboratories provided by FSSAI and report any implementation difficulties to the Customs Commissionerate.

Notification of Authorised Officers corrected; ICD name and port code amended under FSS provisions, instruction updated
Corrigendum amends Annexure 1 entry at serial number 27 under "Inland Container Depot (ICD) and Special Economic Zone (SEZ)": replace 'ICD Nagpur' with 'ICD Mihan' and change port code 'INNGP6' to 'INKPK6' in respect of the Board's Instruction No. 2/2022-Customs.

Customs brokers: expiry date optional; 365 days inactivity triggers automatic PAN India suspension; revocation via POLOFF/POLMGR.
ICES now permits customs broker licence registration without an expiry date, removing the requirement to extend licence dates in the System; if a broker files no documents in the Customs EDI System for 365 days from the later of last filing or registration, the System will automatically suspend the licence PAN India. Suspension and revocation functions remain available and revocation can be effected by users with POLOFF and POLMGR roles; operational guidance and screenshots are provided in Annexure A.

Anti-evasion toolkit to equip customs and preventive teams with operational items to enhance search and seizure readiness.
Directs Customs and CGST preventive/anti-evasion teams to be equipped with a standard anti-evasion toolkit as per a tentative list at Annexure A to enhance efficiency during searches, stock verifications, panchnama preparation and arrests away from office premises; the annexed list is suggestive and may be adapted to local needs, and formations may forward difficulties or suggestions to the issuing authority.

Automated concessional-duty imports require electronic prior intimation, bond registration, monthly reporting, and accountable movement of goods.
Importers claiming concessional-duty benefits must provide one-time electronic prior information in Form IGCR-1, obtain an IGCR Identification Number, and furnish continuity-bond particulars for use in the bill of entry. Electronic procedures replace transaction-specific permissions and most receipt intimations, while non-receipt or short receipt must be reported in Form IGCR-2. Goods moved for job work or inter-unit transfer require invoice or, where applicable, e-way bill records. Monthly Form IGCR-3 statements and prescribed accounts replace quarterly returns, and contraventions attract prescribed penalties in addition to customs-duty recovery measures.

Concessional-duty import automation requires electronic IIN and bond declarations, monthly reporting, and compliance with goods utilisation conditions.
Automation of concessional-duty imports requires one-time electronic prior information in Form IGCR-1 and generation of an IGCR Identification Number. Importers must declare the IIN and continuity bond details in the bill of entry, enabling exemption processing and automatic bond debit. Receipt and job-work intimations are removed, but non-receipt, short receipt and goods movements must be recorded and reported in the monthly statement. Imported goods must be used for the intended purpose within six months, or re-exported or cleared on payment of differential duty and interest. Monthly Form IGCR-3 replaces quarterly returns.

Automation of concessional import procedure shifts claims to an electronic portal requiring ID generation, bond recording and monthly reporting.
The circular mandates electronic, contact-less administration of concessional import duty procedures: importers must file one-time intimation in form IGCR-1 on the common portal to generate an IIN, submit a one-time continuity bond (with bank guarantee or security as applicable) recorded and approved in the customs automated system, and thereafter cite the IIN and bond details in bills of entry to claim exemption. Transactional intimations are removed and replaced by a monthly statement (form IGCR-3); movements for job work or inter-unit transfer occur under invoice or e-way bill and are recorded in the monthly statement. Non-receipt or short-receipt must be reported via form IGCR-2.

Online compliance portal centralizes mandatory export intimations and returns, requiring stakeholders to file electronically for trade facilitation.
The Chennai Customs Zone EPD has launched an online portal as a one-stop channel for mandatory export-related filings, requiring registered EOUs, STPI, EHTP and DTA units to submit intimation of import and goods receipt, monthly and quarterly returns, QPR/APR copies, and B17 bond debit/credit entries through the portal; users register by email and mobile and procedural instructions are provided, with operational issues to be notified to the Additional Commissioner (EPD Section).

Part delivery of import consignments permitted where containers arrive late, subject to documentation and procedural conditions.
Part delivery is permitted where all containers have not reached the ICD/CFS within 24 hours of first container arrival. Importers must apply after 24 hours to the Assistant/Dy. Commissioner with documentary evidence; permission requires container wise packing lists and homogeneous goods. RMS facilitated consignments without assessment/examination are eligible; other cases go to the Joint Commissioner. On permission, the Appraiser/Superintendent must register the Bill of Entry in EDI, endorse and record examination reports on the hard copy for each part and the cumulative examination in EDI before final out of charge; details must be maintained ICD wise in a prescribed register. The Public Notice is a Standing Order for officers.

Risk-based export compliance requires precise goods descriptions and item-specific verification to prevent unwarranted clearance delays.
Exporters must provide clear and specific descriptions of goods, while Shed officers must verify the item-specific applicability of Compulsory Compliance Requirements and avoid insisting on unwarranted compliances. Export consignments must not be held without valid reasons. Genuine difficulties must be recorded in writing and escalated, with approval, to the officer responsible for export examination; routine escalation is to be avoided. The designated Nodal Officer is to resolve internal issues and coordinate with stakeholders, where possible, to expedite export clearance.

Late Fee Waiver for Bills of Entry During ICEGATE Shutdown Enables Relief for Budget-Update Filing Delays
Late fees for belatedly filed Bills of Entry were waived where delays resulted from the temporary shutdown of ICEGATE services for Budget 2022-23 system updation. The waiver applied to Bills of Entry relating to entry inwards on 02.02.2022 and 03.02.2022, including a two-day waiver for advance Bills of Entry required to be filed by 01.02.2022 and a one-day waiver for those required to be filed on 02.02.2022. The concession operated under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.

Late-fee waiver for delayed advance Bills of Entry applies where budget-related system downtime prevented timely electronic filing.
Late fees for delayed advance Bills of Entry are waived where filing was prevented by the temporary ICEGATE shutdown for ICES updation following Budget 2022-23 changes. The waiver covers belated Bills of Entry for consignments granted entry inwards on 2 and 3 February 2022. A two-day waiver applies to advance Bills of Entry due by 1 February 2022, and a one-day waiver applies to those due by 2 February 2022. ICEGATE filing services were fully enabled on 3 February 2022.