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Issues hampering prompt filing of Courier Bill of Entry - Requirement of proper KYC and NOC from Participating Government Agencies like WCCB and PQ etc. โ€” Reg.
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Courier Bill of Entry delays: authorised couriers must report KYC and NOC doubts promptly to prevent filing delays.
Authorised couriers must promptly escalate KYC mismatches and doubts about NOCs to the Deputy Commissioner (Courier) instead of delaying filing; CBoE must be filed before presenting consignments for examination, and RMS instructions govern when Customs will physically examine shipments. Packages examined by Customs must be resealed with distinctive tape, and authorised couriers will bear Customs late-filing charges and custodian demurrage where filing delays result from courier negligence.
Customs -CCSPs -Change of name of the CFS โ€” From M/s Continental Warehousing Corporation (Nhava Seva) Private Limited To M/s โ€œDP World Multimodal Logistics Private Limitedโ€.
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Change of name of Container Freight Station does not relieve custodian of prior liabilities; CFS continues under new name.
Notification that the Container Freight Station formerly M/s Continental Warehousing Corporation (Nhava Seva) Private Limited is now M/s DP World Multimodal Logistics Private Limited; the CFS continues as a Customs Area and the operator remains appointed as Custodian for cargo handling, and the name change does not affect or discharge any prior liabilities, litigation, tax disputes, show cause notices, arrears or statutory obligations.
Processing of Kachcha Bill of Entry (KBE)at Air Cargo Complex, Bengaluru.
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Kachcha Bill of Entry procedure standardises electronic filing, system appraisement, mandatory online duty payment, and audited direct-delivery clearance.
Processing of Kachcha Bill of Entry (KBE) at ACC Bengaluru standardises electronic filing for specified direct-delivery consignments; KBEs are filed as prior-entry Bills of Entry, system-appraised on importer-declared contents, and generate an automatic duty challan requiring online payment before out-of-charge. IFOs perform examination after entering IGM and flight details; packages are scanned and a five percent random sample physically examined with results entered into the EDI. The Transhipment Superintendent grants out-of-charge only after documentary verification and compliance with certificates/NOCs. Night-time manual releases on hardcopy NOCs must be regularised next day. All KBEs are audited within seven days and duties short-levied must be immediately recovered.
Faceless Assessment โ€“ Standard Examination Orders through RMS - Phased implementation of Standardized Examination Orders through RMS
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Faceless Assessment: Standard Examination Orders phased into RMS across assessment groups, harmonizing examination orders nationwide.
Faceless Assessment through the Risk Management System is being expanded to deploy Standard Examination Orders across additional Assessment Groups on a phased, NAC-wise schedule covering specified commodity chapters and effective dates, thereby harmonizing examination orders and moving second check examinations into the RMS framework; implementation issues are to be reported to the Board.
Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023)
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Assistance in value declaration: new rules require specified importer obligations and checks to verify declared import values.
The Rules create a staged institutional process-receipt of prescribed written references, Screening Committee confirmation and deficiency rectification, Evaluation Committee detailed examination and report-by which the Board may designate classes as identified goods. For such goods importers must make specified declarations at bill-of-entry and comply with system-mandated additional obligations and checks to demonstrate value accuracy; only where reasonable doubt persists will proceedings continue under rule 12 of the Customs Valuation Rules, 2007. An electronic application and Customs Automated System changes will support implementation, with specified review, withdrawal and exception mechanisms.
Instruction regarding Health Warning on both sides of the tobacco product packages covering 85% of display area
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Tobacco product packaging must display specified health warnings covering 85% of the principal display area, with rotating images.
The instrument mandates that specified health warnings appear on both principal display panels of all tobacco product packages covering 85% of the principal display area. The 2022 amendment notifies two rotating warnings (Image 1 and Image 2) effective 1 December 2022, sequenced as twelve month periods, and prescribes textual content (including quit helpline), exact background and font colours, four colour printing at minimum 300 DPI, and availability of printable versions online. Customs is directed to sensitize officers for implementation.
Implementation of E-Waste (Management) Rules, 2022 in supersession of E-Waste (Management) Rules, 2016
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Extended Producer Responsibility regime requires online EPR certificate purchases from registered recyclers to meet recycling targets.
The E Waste (Management) Rules, 2022 create a market based Extended Producer Responsibility regime administered through an online CPCB portal: manufacturers, producers, refurbishers and recyclers must register, file periodic returns, and meet product specific recycling targets by purchasing EPR certificates from registered recyclers; certificates are generated by CPCB using conversion factors, are auditable and time limited, and non compliance attracts revocation, environmental compensation and prosecution.
All importers, CHAs, Stakeholders and Public is invited to P.N. No. 26/2012 dated 30.08.2012 wherein CBEC had implemented 24x7 Customs Clearance for RMS facilitated Bills of Entry to facilitate trade.
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24x7 customs clearance now permits round the clock delivery of out of charge goods for RMS and non RMS bills.
24x7 customs clearance operations now permit round the clock delivery of out of charge goods for both RMS facilitated Bills of Entry (Non Examined Cargo) and Non facilitated Bills of Entry (Examined Cargo); stakeholders must implement the facility and report any implementation difficulties to the Deputy Commissioner/Import Shed.
Procedure for Back to Town of Export Cargo. reg.
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Back to town procedure for export cargo: conditions for cancellation or amendment of shipping bill and mandatory full examination
Procedure sets a Back to Town regime for export cargo at CPP, CFS and port areas: if seals/RFID are intact unregistered containers may be returned with Shipping Bill cancellation; registered containers before LEO may be permitted BTT pending full examination and cancellation of the Shipping Bill if compliant; after LEO, BTT may be allowed only after full examination or scanning (hazardous cargo), cancellation of LEO and subsequent cancellation or amendment of the Shipping Bill; shut-out entire consignments lead to LEO cancellation and SB cancellation, while partial shut-outs are amended as short shipment. Investigation holds prohibit BTT.
Implementation of India-Australia Economic Cooperation and Trade Agreement in Customs EDI System
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Origin-based duty exemptions under India Australia ECTA require certificate upload and specific notification coding in Customs EDI.
Importers must prefix Roman numerals I-IV to notification serials to claim duty exemptions, set Duty Type/Addl. Duty Flag where AIDC applies, and provide TRQ license details with scheme code 32 when required. Certificate of Origin must be uploaded as document code 861018 with Certificate Type MS and the Image Reference Number declared at item level; the system prevents reuse of the same CoO number across different Bills of Entry. Exporters must declare ORC/EPT/ECTAAU codes in the Single Window table for items under the Agreement.
Instruction regarding Consolidated list of animal feed additives/premix/ supplements for Import into India
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Regulation of animal feed imports: permitted additives listed with mandatory labeling, withdrawal periods and antibiotic prohibitions.
Imports of animal feed additives, premixes and supplements are to be regulated strictly in accordance with the annexed consolidated list; manufacturers must label final packs with ingredients and any mandatory withdrawal period indicated for particular items. Fermentation derived products must not contain viable production strains or their DNA, certain products require export country feed grade certificates, and usage specific restrictions and withdrawal periods apply. Some antibiotics and anticoccidial combinations are not recommended for import due to antimicrobial resistance. Maximum residue limits in foodstuffs shall follow the Food Safety and Standards (Contaminants, Toxins and Residues) Second Amendment Regulations, 2018.
Clarification for non-applicability of plastic packaging used for imported goods as per Plastic Waste Management Rules, 2016
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Plastic packaging exemption: imported goods are excluded from the PWM rules' labelling requirement on packaging.
The notice clarifies that the labelling requirement in Plastic Waste Management Rules, 2016-mandating producer/brand name, registration number and thickness for carry bags and plastic packaging-is not applicable to plastic packaging used for imported goods; similar non applicability extends to cases covered by the Legal Metrology packaged commodities exception after regulatory approval and to instances where printing the information is technically infeasible under applicable labelling guidelines. Environmental compensation applies for non compliance generally, but the specified labelling provision is excluded for imported packaging.
Waiver of Late filing charges for late filing of Bill of Entry due to continuous planed Maintenance activity in ICEGATE system from 16.12.2022 to 18.12.2022 -reg
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Waiver of late filing charges for bills of entry due to system maintenance allows belated filings for affected vessel entries.
Late filing charges for Bills of Entry are waived where belated filing was caused by planned continuous maintenance of the ICEGATE system; the waiver covers Bills of Entry relating to affected vessel Entry Inward dates and is issued as a standing order for departmental implementation, with stakeholders asked to report difficulties to the Deputy Commissioner of Customs (Appraising Main), Chennai II (Import).
Implementation of RoDTEP rates for additional export sectors/items w.e.f. 15th December 2022 in System as per revised Appendix 4R as notified vide Dept of Commerce Notification No. 47/2015-20 dated 7th December 2022 โ€” reg.
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RoDTEP rate implementation expanded to additional export sectors; exporters can claim benefit for eligible shipping bills.
Revised RoDTEP rates under an updated Appendix 4R expanding coverage to specified items in Chapters 28, 29, 30 and 73 have been loaded into the Customs EDI System; exporters may claim RoDTEP benefits for eligible shipping bills filed in the EDI System from the system effective timestamp, and operational issues should be reported to the Commissioner of Customs, Chennai-IV by email.
Sugar Policy and Sugar Mill wise export quantity of sugar for export in sugar season 2022-23
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Sugar export restriction extended; mill wise export quotas allocated and subject to quota, documentation, and compliance requirements.
The Government extended the restriction on export of sugar (raw, refined and white) until 31 October 2023 and allocated a total mill wise export quota for sugar season 2022-23, pro rated among eligible mills based on three year average production. Mills may export only their allocated quota within the prescribed window, may surrender or exchange quota under specified procedures, must support exports with required agreements and invoices, upload daily export details on the departmental portal, and face enforcement under the Essential Commodities Act and the Foreign Trade Act for violations.
Postal Export (Electronic Declaration and Processing) Regulations, 2022 and implementation of PBE Automated System.
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Postal exports: exporters can file PBE online, deposit parcels locally, and obtain digital customs clearance through the PBE system.
The Regulations create a PBE Automated System enabling exporters to register, file electronic postal export declarations, generate Article Booking IDs and PBE numbers, upload supporting documents, deposit parcels at designated Booking Post Offices for secure transfer to Foreign Post Offices, and obtain digital customs assessment, query handling, and clearance; authorised agents must comply with broker licensing rules and exporters must retain export records for five years.
Procedure to be followed for export of Mobile Phones -reg
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Export compliance for mobile phones requires complete declarations, manufacturer NOC, IMEI lists, and restrictions on activated devices.
Export of mobile phones requires fully completed statutory shipping bill declarations and electronic upload of invoice, purchase order, packing list, genuine IMEI list and a manufacturer/authorized dealer NOC. Used, activated or modified phones are not eligible for export benefits without MOEF clearance and a supporting NOC. Claiming any export incentive mandates uploading all supporting documents and establishing Country of Origin for Drawback/RODTEP claims.
Amendment to Instruction No 18/2022-Customs dated 12.08.2022 and 26/2022-Customs dated 06.10.2022 regarding extension of Requirement of Health Certificate accompanied with the import of food consignments
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Health certificate requirement for imported milk, pork and fish: integrated certificates accepted; implementation timeline extended.
Imports of milk and milk products, pork and pork products, and fish and fish products must be accompanied by a Health Certificate from the exporting country's Competent Authority in the prescribed format, containing shipment and product details, transport/storage conditions, and attestations on establishment approval, hygiene/HACCP implementation, compliance with Indian food product standards, microbiological criteria, residue and additive limits, authorised official signature and limited validity; an integrated sanitary/veterinary certificate is acceptable if it includes all required information.
Improvements in SWIFT: Integration of ICEGATE with AQCS-ICS (Animal Quarantine and Certification Services-Import Clearance System) effective 01.12.2022
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Integration of AQCS-ICS enables online message exchange with ICEGATE for electronic NoC transmission and risk-based selectivity.
Integration of AQCS-ICS into ICEGATE migrates AQCS NoC processing from ICES to online message exchange, enabling electronic transmission of NoCs and real-time trader visibility. Customs will require upload of Veterinary Health Certificates (853AQ1), Laboratory Reports/COA (001AQ1), eSanchit IRNs for Sanitary Import Permits (911DF1) and an item-level AQ002 declaration for specified CTIs; risk-based selectivity will be introduced in stages, post-filing documents may be submitted via ICEGATE or AQCS-ICS portal until full integration, and Customs will accept electronically received Release Orders. Annexures list CTIs and leather-product exclusions.
Issuance of life time validity of Customs Brokers License, Customs Pune - Regarding.
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Lifetime validity of customs broker licences confirmed; intimation by customs extends licences without physical endorsement.
Pune Customs confirms that operational customs broker licences meeting prescribed conditions shall have lifetime validity unless revoked; formal intimation sent to the licensee's office or email on record will suffice to extend licence validity without any physical visit or endorsement. Photo identity cards/Customs Passes issued to personnel of a customs broker shall be co-terminus with the customs broker licence validity.

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Faceless Assessment โ€“ Standard Examination Orders through RMS - Phased implementation of Standardized Examination Orders through RMS

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Faceless Assessment: Standard Examination Orders phased into RMS across assessment groups, harmonizing examination orders nationwide.
Faceless Assessment through the Risk Management System is being expanded to deploy Standard Examination Orders across additional Assessment Groups on a ... Summary

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Acts Income Tax