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Withdrawal of Public Notice No-92/2021 regarding Utilisation of MEIS scrip for import in absence of mandatory recording of transfer details facility on DGFT website
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MEIS scrip transfer recording resumes, withdrawing the import-utilisation arrangement created during unavailability of the mandatory recording facility.
Re-operationalisation of the DGFT Scrip Transfer Recording Module restores the facility for recording transfer details of MEIS scrips, with additional features and limitations. Public Notice No. 92/2021, concerning utilisation of MEIS scrips for imports when the mandatory transfer-detail recording facility was unavailable, is withdrawn. Stakeholders must use the re-operationalised mechanism for MEIS scrip transfers.
Amendment in Export Policy of items under HS Codes 27101241, 27101242, 27101243, 27101244, 27101249, 27101941, 27101944 and 27101949 of Chapter 27 of Schedule 2 of the ITC (HS) Export Policy
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Export policy conditions for motor gasoline and gas oil require domestic supply commitments and quarterly reporting to MoPNG.
DGFT amended export policy for specified HS codes covering motor gasoline and gas oil to impose policy conditions: exporters must submit a self-declaration at the time of export confirming that a portion of the Shipping Bill quantity has been or will be supplied to the domestic market during the current financial year, with exemptions for exports to Bhutan and Nepal and for 100% EOUs and SEZ units; affected exporters must file quarterly returns with the Ministry of Petroleum and Natural Gas. CBIC instructed Customs officers to implement and report difficulties.
Simplified regulatory framework for e-commerce exports of jewellery through Courier mode
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E commerce jewellery export framework streamlines courier exports and sets electronic declaration, documentation and re import conditions.
A simplified framework requires electronic filing of Courier Shipping Bill (CSB V) on ECCS with seller as exporter and consignee as buyer, amended CSB V fields for e commerce identifiers and jewellery specifications, and mandatory upload of supporting documents (invoice, packing list, product and packaging photos, product listing image, payment confirmation). Customs assessment is risk based with X ray scanning, CCTV monitored examination, sealed openings and ECCS recording; LEO issued after regulatory checks. Re imports of returned jewellery are enabled subject to strict matching, documentation, temporal and value limits, 100% examination and neutralisation of any tax benefits.
General Waiver of penalty for late filing of Bill of Entry due to the ICES being down for DR Drill and Maintenance
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Late filing of Bills of Entry receives conditional late-fee waiver where ICES disruption prevented timely electronic filing.
Late fee for delayed filing of Bills of Entry is waived for 25 and 26 June 2022 where timely filing was prevented by ICES disruption during a disaster-recovery drill and maintenance period. The waiver applies to late fee otherwise chargeable under the Bill of Entry (Forms) Amendment Regulations, 2017, subject to submission of a negative acknowledgement or other proof that a Bill of Entry number could not be generated.
General Waiver of penalty for late filing of Bill of Entry due to the ICES being down for DR Drill and Maintenance- reg.
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Waiver of late fee granted for Bills of Entry for vessel entry inward on 26 June upon proof of non-generation.
A waiver of the late fee under the Bill of Entry (Forms) Amendment Regulations, 2017 is granted for Bills of Entry filed belatedly that pertain to Vessel Entry Inward on 26 June 2022, conditional on production of a negative acknowledgement or proof of non-generation of a Bill of Entry number due to ICES unavailability; the Public Notice is issued as a standing order and remaining difficulties are to be reported to the Additional Commissioner of Customs (Appg.Main).
FSSAI Imports related directions on rectifiable labeling information for imported food consignments and import of Clove Stem
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Rectifiable labeling permitted at port for specified nutritional and expiry information; clove stem imports require safety and volatile oil testing.
Rectifiable labeling for imported food may include specified nutritional contribution and expiry information if provided by the manufacturer and verified by the Authorized Officer; corrections must be made at customs bound warehouses before inspection by affixing a single non detachable sticker adjacent to the principal display panel without altering the original label. Clove stem imports are to be tested against horizontal safety parameters and a prescribed volatile oil content on a dry basis equivalent to half the value for whole clove; authorized officers must ensure compliance and report implementation difficulties.
Improvements in Faceless Assessment Measures for streamlining , process and expediting Customs clearances - reg.
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Faceless assessment measures to reduce multiple queries and expedite customs clearance; trade must upload mandatory documents.
Officers are instructed to avoid multiple queries and a monitoring mechanism at ADC/JC and Commissioner levels will track queries by the Faceless Assessment Group; Bills of Entry subject to first check or returning after repeated queries will be monitored and may be pushed to PAG after a second query if importers fail to supply required documents. Customs Brokers and importers must upload mandatory documents in e-Sanchit (licences, export/freight papers, COO/brand/make/model certificates, product literature, UQC and CCR/OGD-required documents) and file Bills of Entry in advance, while designated TSK and ADC/JC contacts are provided for grievance redressal.
Commissioning and commencement of operation of Mobile X-ray Container Scanner (MXCS) at Syama Prasad Mookerjee Port, Kolkata (SMPK); Procedure to be followed for containers selected for scanning at MXCS
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CFS-bound import container scanning procedure revised with RFID tracking, direct movement, and mandatory verification at MXCS.
The procedure for CFS-bound import containers selected for scanning at MXCS is modified to reduce dwell time and permit movement directly to the CFS after unloading. The earlier requirement of returning targeted containers to NSD after scanning is dispensed with, and the Custodian is made responsible for ensuring scanning either en route or by moving the container from the CFS to MXCS and back after permission. RFID sealing, system-based movement recording, verification by Preventive Officers, reconciliation of targeted containers, and special treatment for not clean or over-dimension cargo are prescribed.
Changes in System with respect of AD Code Registration in exports
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AD Code registration is centralised, allowing a registered export bank account to be used across all Customs locations.
AD Code registration for exports follows a one-time registration model: an AD Code and associated bank account registered against an IEC at one Customs port may be used at all Customs locations for filing shipping bills. New registrations and updates must be requested online through ICEGATE and approved at the selected port of registration. Multiple AD Codes and bank accounts may remain linked to one IEC. Amendments to a particular AD Code account can be made only at its registered port, while existing AD Codes are mapped to the port where the last related shipping bill was filed.
Restrictions on import of products made of plastic
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Extended Producer Responsibility for plastic packaging: phased EPR targets, import prohibitions on listed single-use plastics and centralized registration required.
Restrictions implement amended Plastic Waste Management Rules by prohibiting specified single-use plastic items from manufacture, import, stocking, distribution, sale and use from 1 July 2022 (compostable-plastic exception), increasing minimum carry-bag thickness and requiring registration of producers, importers and brand-owners on a CPCB centralized portal. Category-wise EPR targets, recycling minima, end-of-life disposal rules and mandatory recycled-content percentages are phased in; obligations include Action Plans, annual returns with certified recycling evidence, trading and carry-forward of surplus EPR certificates, and imposition of environmental compensation for non-compliance.
Changes in the System with AD Code registration in EDI (Centralised) Section, JNCH
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Centralised AD Code registration enables an IEC to use registered bank-account details across all Customs locations.
AD Code and associated bank account registration for an IEC is centralised in the Customs EDI system. Registration at one Customs port enables use of the AD Code for filing shipping bills at all Customs locations, without separate port-wise registration. New registrations and updates must be requested online through ICEGATE and approved under the CLK role at the registration port. Amendments to linked account details can be made only at that port. Multiple AD Codes and associated accounts may remain registered against an IEC.
Instructions to Authorized Officers of FSSAI & Customs regarding testing of UHT Whipping Cream
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Commercial Sterility Test exclusion for UHT whipping cream: imported consignments shall not be subjected to that test.
Instruction requires that the Commercial Sterility Test in Table 2B of the FSS Regulations, 2011, shall not be applied to imported UHT whipping cream, because stakeholder input and the Scientific Panel determined the test is not feasible given the product's nature and storage conditions; Authorized Officers of FSSAI and Customs must ensure consignments are not tested for Commercial Sterility and report implementation difficulties to the Board.
Regulation regarding export of raw, white and refined sugar under OGL in the current sugar seasons 2021-22 (Oct-Sept.)
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Export restriction on sugar requires specific permission from the Directorate of Sugar for exports under OGL.
Export of raw, white and refined sugar is placed in the Restricted category requiring specific permission from the Directorate of Sugar via issuance of Export Release Orders (EROs) processed through the National Single Window System or email in prescribed format with supporting contracts, bank documents or proof of advance payment. EROs are time limited, non amendable, published on the Directorate's website, and shipments already meeting prescribed port filing conditions remain permissible. Sugar mills must submit daily dispatch reports, obtain approvals before export dispatch, and breaches may attract blacklisting and penalties under the Essential Commodities Act and the Sugar (Control) Order.
Faceless Assessment - Measures for timely assessment of Bills of Entry by providing all the details at first instance -Efforts to reduce queries/compulsion to raise queries
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Faceless assessment requires complete, legible and linked Bill of Entry documentation to reduce queries and accelerate import clearance.
Faceless assessment of Bills of Entry requires complete initial disclosure of commodity description, brand, model and assessment-relevant specifications. Supporting technical literature, mandatory documents and certificates should be uploaded at the first instance. e-Sanchit uploads must be legible and linked to the relevant Bill of Entry, enabling assessing officers to examine the material and reducing avoidable queries and delays in assessment and clearance.
Amendment in Para 9 of Public Notice No. 07/2018 Dated 23.01.2018 - Procedure for movement of containerized import cargo from Port Terminal to different Container Freight Stations (CFSs) under Kolkata (Port) - implementation of CFS and Gate Module under ICES Version 1.5.
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Re-crediting of CO Bond requires monthly submission of import and export details to Container Cell for verification and bond reconciliation.
Where ICES v1.5 lacks an automated re-credit function, MLO/Shipping Agents must submit monthly import and matching export details (IGM and landing application numbers/dates, container numbers, shipping bill and EGM numbers/dates, POMS/ITDR) to the Container Cell email by the 5th; the Container Cell will verify submissions in ICES and forward verified applications to the Assistant/Deputy Commissioner for CO Bond reconciliation and issuance of cancellation certificates. The amendment is effective from 17/05/2022.
Amendment in Export Policy of Wheat
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Export prohibition of wheat: consignments registered with Customs before the amendment may proceed under Handbook provisions.
Wheat export policy was amended to prohibit exports, subject to a transitional exception: consignments handed to Customs for examination and registered in Customs systems on or before the amendment's effective date may be allowed to export pursuant to Para 9.12(B) of the Handbook of Procedure; Customs field formations are directed to implement this approach when processing such consignments.
Enabling export of Bangladesh goods to India by rail in closed containers
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Transit on same conveyance: ECTS-monitored return containers from Bangladesh allowed to carry imports into India with ICD clearance.
Allows Bangladesh exporters to use empty containers returning by rail to India via Petrapole-Benapole or Gede-Darshana, transporting closed containers to a designated ICD under Section 53 with monitoring by ECTS. CONCOR must execute a running bond, file an Import Report on ICEGATE listing destination ICD, container and ECTS seal numbers; Customs will affix and verify ECTS seals, monitor transit, and perform checks. At the ICD the Custodian files a Cargo Arrival Report and Customs inspects and unseals containers; matching trip and arrival reports lead to bond credit and importers file Bills of Entry at the ICD under Section 55 for assessment and clearance.
Amendment in Export Policy of Wheat
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Export prohibition on Durum wheat imposed with limited exceptions; customs instructed to implement immediately per DGFT guidance.
A prohibition on the export of various categories of Durum Wheat has been imposed, subject to specified allowances for certain shipments, and takes immediate effect; DGFT trade notice provides modalities for implementation, and Customs authorities are directed to implement and enforce the notification and trade notice at export points.
Changes introduced vide Finance Act 2022 in the Customs Tariff w.e.f. 01.05.2022
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Valid customs tariff headings must govern import and export declarations, with pending filings recalled or amended where tariff changes apply.
Customs Tariff amendments require import and export declarations, including ex-bond Bills of Entry, to use new or valid Customs Tariff Headings. Advance or prior Bills of Entry pending regularisation must be recalled and reassessed where affected tariff headings or notifications have changed. Shipping Bills may require amendment where export benefits linked to amended tariff headings are affected. Accurate tariff declarations are required, and implementation issues concerning tariff lines or clearance requirements may be reported.
Changes introduced vide Finance Act 2022 in the Customs Tariff W.e.f. 01.05.2022- Waiver of Late Fee - reg.
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Waiver of late fee for bills of entry delayed by system error, available on production of negative acknowledgement.
Waiver of Late Fee is granted for Bills of Entry filed late in respect of IGMs filed on 01.05.2022 and 02.05.2022 due to Systems Error (code 523), subject to production of the electronic negative acknowledgement, and the Public Notice operates as a Standing Order for departmental staff.

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Applying CAROTAR maintaining consistency with the provisions of relevant trade agreement or its Rules of Origin

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Consistency with Rules of Origin: officers must apply CAROTAR aligned with trade agreement verification and information rules.
Officers must apply CAROTAR consistent with the Rules of Origin in the relevant trade agreement; where conflict exists, the Rules of Origin prevail. ... Summary

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Acts Income Tax