Compounding of customs offenses: verification limited to full disclosure and targeted immunity added for specified offense.
The compounding authority's satisfaction is confined to verification that the applicant has made full and true disclosure. The amendment makes the offense under section 135AA compoundable and mandates immunity where that offense alone is involved. Principal Chief/Chief Commissioners must run periodic outreach to increase use of compounding, and the Director General, Data Management must report each Zone's receipt, timely disposal of compounding applications (including disposal within six months) and the sums realized as compounding amounts.

Display Assembly imports with only display components ( back support) attract 10% BCD; assemblies with extra parts attract 15% BCD.
Concessional BCD treatment: a Display Assembly comprising touch panel, cover glass, brightness enhancement film, indicator guide light, reflector, LED backlight, polarizers, LCD driver on FPC, FPCs for display, and LCM/OLED module-whether or not fitted with a metal/plastic back support frame only for structural support-qualifies as a Display Assembly attracting a BCD rate of 10%. If the display assembly is imported together with additional functional parts or subassemblies (e.g., mechanics, sim tray, antenna pin, speaker net, keys, battery compartment, or extra FPCs), the whole assembly is classifiable as general parts and attracts a BCD rate of 15%.

Re-export drawback claims require complete documentation, tax-credit safeguards, timely deficiency compliance, and verification before processing.
Drawback claims on re-export of imported goods must be supported by prescribed import and export records, duty-payment evidence, a notarised affidavit, and integrated-tax safeguards. Incomplete claims must be returned with a deficiency memo within fifteen days, while complete or rectified claims are acknowledged and registered. Non-compliance with a deficiency memo within the applicable period makes the claim time-barred. Registered claims require verification that no duplicate refund, audit objection, or recovery demand is pending.

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. Proper officers may request further information if origin criteria are suspect and may proceed to further verification if importers do not provide required information, all subject to the verification standards and procedures of the applicable trade agreement.

Arrest for customs offences restricted to exceptional situations with revised value and offence based thresholds.
Arrest powers under the Customs Act are to be exercised only in exceptional situations where specified operational thresholds or offence characteristics are met, including unauthorised baggage importation, smuggling of high value or prohibited goods, wilful mis declaration or concealment in appraisement cases, fraudulent evasion of duty, misuse of drawback or exemptions, and fraudulently obtained instruments; certain categories (counterfeit currency, arms, explosives, antiques, art treasures, protected wildlife and endangered species) fall outside the value thresholds and may warrant arrest based on facts and circumstances. The Board directs circulation of these revised guidelines and reporting of implementation difficulties.

Prosecution thresholds for customs offences updated, altering when high-value smuggling and commercial fraud cases are initiated.
Revised monetary thresholds for initiating prosecution under the Customs Act, 1962 set specific limits for baggage/outright smuggling and appraising/commercial-fraud cases, triggering prosecution where unauthorized importation, wilful mis-declaration, concealment of restricted goods, duty evasion, fraudulent drawback or fraudulent use of instruments meet the prescribed thresholds. Non-declaration of foreign currency by foreign nationals/NRIs at departure exceeding the baggage threshold should not automatically lead to prosecution if lawful acquisition and inadvertent non-declaration are claimed. Sanctions granted after this Circular must follow the new limits and pending unfiled sanctioned cases must be reviewed accordingly.

Health Certificate requirement for imported milk, pork and fish mandates sanitary attestations ensuring food safety before entry.
Imported consignments of milk and milk products, pork and pork products, and fish and fish products must be accompanied by a Health Certificate issued by the exporting country's Competent Authority in the prescribed Annexure-I format, containing product identification, transport and entry details, authorised official attestations of establishment approval, compliance with Indian Food Safety and Standards product, microbiological and additive requirements, hygienic production and HACCP-based controls, absence of prohibited residues beyond prescribed limits, and a ninety-day certificate validity.

Export policy amendment makes exports of wheat-flour items subject to IMC recommendation and quality certificate requirement.
Export policy for items under HS Code 1101 remains 'Free' but export is conditioned on recommendation of the Inter-Ministerial Committee (IMC), and IMC-approved shipments require a Quality Certificate from the Export Inspection Council or its authorized agencies. Transitional arrangements under Para 1.05 of the Foreign Trade Policy are excluded, while specified consignments already loaded or registered with Customs during the interim period are permitted to export.

Round-the-clock customs clearance expanded to inland container depots, allowing locally designated extended clearance regimes subject to resource and publicity requirements.
Pr. Chief/Chief Commissioners may designate Inland Container Depots for extended customs clearance in one of three modes: round the clock clearance, seven day clearance with stipulated hours, or specified extended hours on certain days. Designation can be limited to specified import/export categories (facilitated Bills of Entry, reefer/perishable exports sealed before Customs, free Shipping Bills) or cover all such categories. Authorities must consider trade requests, volume and commodity nature, involvement of other agencies, custodians' arrangements and cost recovery; ensure staffing and logistics; issue Public Notices and Standing Orders; and inform the Board by email.

Virtual personal hearings allowed only at assessee request; physical hearings continue for those not opting for virtual.
The amendment provides that personal hearings before adjudicating and appellate authorities shall be conducted in virtual mode only at the assessee's request; for assessees not opting for virtual mode, personal hearings shall be conducted in physical mode. Any difficulty in implementing these instructions must be reported to the Board immediately.

Customs Broker Licensing requires brokers to update valid contact details to receive CBLMS login credentials.
A centralized Customs Broker Licensing and Management System (CBLMS) requires brokers to provide error free active registered email addresses and mobile numbers before login credentials can be issued. Records extracted from ICES showed invalid or inactive contact details; brokers under sub regulation 2 of Regulation 7 of the Customs Brokers Licensing Regulations, 2018 in the Mangalore Commissionerate must submit the prescribed pro forma with updated contact and identifying details for updating in the EDI portal.

CLIA diagnostic kit equivalence: ECLIA deemed technologically comparable, enabling similar customs classification for imports.
The Ministry explains that CLIA denotes chemiluminescence-based immunoassays using various label systems, including redox-mediated light emission, and that ECLIA uses an electrochemical redox reaction to generate chemiluminescence. Both techniques rely on antigen-antibody binding, detect chemiluminescent signals for diagnostic analytes, and have the same applications. Consequently, ECLIA is functionally comparable to CLIA, and field formations should treat this technical equivalence when assessing imported diagnostic kits.

Import of wireless equipment requires WPC import licences or ETA; self declaration routes exist for OEMs and TSPs via Saral Sanchar.
Import of wireless transmitters/receivers/transceivers requires WPC import licence; devices in license exempt bands need ETA which may be obtained by self declaration for specified finished products (supported by a Saral Sanchar import undertaking) or by scrutiny based ETA for DGFT 'Restricted' items which then require an RLO import licence. OEMs with valid DPLs may import transceivers/radio modules without separate WPC import licences subject to undertakings and reporting; TSPs may import on self declaration via Saral Sanchar. Experimental, trial, manufacturing, testing and demonstration licences include import permissions but prohibit commercial sale and require compliance with technical, stocking and reporting conditions.

Tariff classification alignment preserves concessional basic customs duty entitlement for open cell imports despite HSN reclassification.
Amendment aligns tariff references so that Open Cells for manufacture of LCD and LED TV panels are treated as Flat Panel Display Modules and preserves the existing concessional basic customs duty where goods match the exemption description and importers follow the concessional import procedure; parts remain classifiable as parts for display apparatus, and entitlement should not be denied solely for prior classification during the transitional period.

Export of wheat flour subject to Inter-Ministerial Committee recommendation, changing clearance rules and transitional arrangements.
Wheat flour export remains Free but is now subject to recommendation of an Inter Ministerial Committee (IMC) effective 12 July 2022; Para 1.05 transitional arrangements of the Foreign Trade Policy are not applicable. Consignments between 6 July and 12 July 2022 are allowed only if loading had commenced before the Notification or the consignment was handed to and registered with Customs. Quality-related modalities will be issued separately, and Commissioners are instructed to implement the Notification immediately.

Warehousing of electricity impermissible under MOOWR; permissions for solar-generated electricity must be reviewed and halted.
Permissions under section 65 permitting warehousing of imported solar panels and related capital goods to generate electricity are inconsistent with MOOWR 2019 because electricity cannot have a one-time-lock affixed nor be ordinarily deposited in a warehouse; the Board has not exempted electricity nor issued separate removal provisions, therefore such permissions must be reviewed and no further permissions granted under section 65.

Faceless assessment: Trade must upload mandatory documents and provide comprehensive responses to expedite customs clearance.
The notice mandates steps to expedite faceless assessment: observe the CBIC assessment window, minimize repeated queries by consolidating issues, monitor transfers between FAG and PAG, and require importers/brokers to pre file Bills of Entry with all mandatory documents, adequate licence balances, and complete product and origin declarations on e Sanchit to prevent returns and assessment delays; grievance escalation is available via Turant Suvidha Kendra and Additional/Joint Commissioner (EDI).

Prohibition on importing mobile phones with fake or duplicate IMEI requires an ICDR-issued IMEI certificate before customs clearance.
Import of mobile handsets with all-zero, null, duplicate, fake or invalid IMEI/ESN/MEID is prohibited; importers must obtain an IMEI certificate via the ICDR portal, where automated validation against GSMA TAC data and internal checks issue a certificate with control numbers and QR code for genuine consignments, and customs must validate certificates electronically prior to selective physical examination, while DoT supervises system operation, maintenance and audits.

Faceless assessment streamlining requires complete e-Sanchit documentation, limited queries, and grievance escalation to expedite customs clearance.
Faceless assessment of Bills of Entry is streamlined by limiting multiple queries, monitoring first-check and Port Assessment Group referrals, and requiring complete e-Sanchit documentation before filing. Importers and Customs Brokers should file Bills of Entry in advance, upload applicable regulatory, export, licence, technical, origin, quantity and other assessment documents, and provide specific query responses. Clearance grievances, including delays, unwarranted queries and first-check orders, may be escalated through the Turant Suvidha Kendra or the concerned Additional Commissioner or Joint Commissioner.

Customs refund claims depend on prior reassessment or amendment of assessment, with post-out-of-charge procedures strictly regulated.
Refund claims for excess customs duty on Bills of Entry require prior modification of the assessment or self-assessment through the proper statutory route, and refund cannot be entertained under section 27 alone. Group officers are to re-assess Bills of Entry only as a consequence of an appellate order, not suo motu, and consequential refund is then to be processed by the Refund Section. Certain Bills of Entry, including post-out-of-charge amendments under sections 149 or 154 and cases with no revenue implication, are excluded from this restriction, subject to the stated procedural requirements.