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Circulars
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Amendments to Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) -reg.
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RoDTEP validity extension: scrip validity increased and transferee-holder conditions removed under electronic duty credit rules.
Amendments delete conditions relating to the transferee holder of RoDTEP scrips, removing transferee-holder restrictions, and amend the Electronic Duty Credit Ledger regulations to increase the validity period of generated scrips to a longer prescribed term; the Public Notice operates as a Standing Order and invites stakeholders to report implementation difficulties to the Commissioner of Customs, Chennai-IV.
Submission of details on non-receipt of login credentials for CBLMS
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CBLMS login credential access requires Customs Brokers who face non-receipt to submit prescribed details through the designated email channel.
CBLMS login credentials for Customs Brokers operating in Mangaluru Customs Commissionerate under Regulation 7(2) of the Customs Brokers Licensing Regulations, 2018, are sent to mobile numbers registered with ICEGATE. Brokers who have not received the credentials must submit their details in the prescribed Annexure-I format by email to the designated office at the earliest.
Introduction of Customs Brokers Licensing management System (CBLMS)
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Customs broker licensing digitisation requires licensees to create portal profiles, enabling online management, uniform procedures, and support access.
Customs Brokers Licensing Management System (CBLMS) is introduced as a central online platform for end-to-end management of Customs Broker licensing processes. Its initial Customs Broker profile module requires integration of existing broker data and profile creation on the portal by Customs Brokers licensed under the applicable licensing framework. The system seeks to digitise administration, reduce physical interface, promote procedural uniformity, enable timely processing, and enhance accountability. Login credentials are linked to ICEGATE-registered mobile numbers, with portal guidance and helpdesk support available for profile-related issues.
Amendments to Rebate of State and Central Taxes and Levies (RoSCTL) Scheme
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RoSCTL duty credit scrips gain two-year validity while specified transferee-holder conditions are removed from the scheme framework.
RoSCTL Scheme amendments remove specified conditions concerning transferee-holders of duty credit scrips by deleting paragraph 4(2), paragraph 5(5), and the reference to "the transferee" in paragraph 6. Corresponding amendments to the Electronic Duty Credit Ledger Regulations extend the validity of RoSCTL scrips from one year to two years from their date of generation.
Amendment in Import Policy Condition under ITC(HS) 08028010 of Chapter 08 of ITC(HS) 2022, Schedule - I (Import Policy)
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Import quota for Fresh Areca Nut permitted from Bhutan via specified land route, subject to DGFT registration and conditions.
The import policy amendment permits a specified annual quantity of Fresh (green) Areca Nut to be imported from Bhutan without application of Minimum Import Price, provided imports are effected only through the designated land customs station and accompanied by a valid Registration Certificate issued by DGFT. DGFT prescribes RC application via its Import Management System, sets per RC quantity limits, RC validity limits, and reserves the right to change allocation modalities; Customs (Kolkata) must establish mechanisms for RC registration, utilisation tracking and compliance monitoring.
Standard operating procedure consequent to commencement of "Document Processing Area" in the central parking plaza and gate automation for export-creation of Buffer Yard in CPP
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Central Parking Plaza buffer yard operations remove routine permission for missed-vessel containers while retaining hazardous cargo approvals.
Self-sealed export containers that miss their vessel may be retained in the Central Parking Plaza Buffer Yard without Customs permission, removing the ordinary need to shift them to another buffer yard or container freight station. Hazardous-cargo containers may be moved elsewhere only with case-specific permission because hazardous-cargo storage is unavailable at the Central Parking Plaza. Custodians and service providers remain responsible for cargo safety, security, and compliance with the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009.
Amendments to Rebate of State and Central Taxes and Levies (RoSCTL) Scheme -Reg.
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RoSCTL scrip validity extended and transferee-specific conditions removed, altering scrip usability and ledger operation.
Amendments to RoSCTL remove conditions applicable to transferee-holders of rebate scrips and extend the validity period of electronic duty-credit scrips by substituting a longer term from the date of their generation; the Public Notice conveys these changes to stakeholders, directs reporting of difficulties, and treats the notice as a standing order for departmental officers.
Amendments to Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP)-Reg.
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RoDTEP amendments extend scrip validity to two years and remove transferee-holder conditions, affecting export duty remission rules.
Amendments to RoDTEP remove conditions related to transferee-holders by deleting specified paragraphs and the phrase "or the transferee," and revise the Electronic Duty Credit Ledger Regulations to extend scrip validity from one year to two years; the public notice directs reporting of difficulties and is to be treated as a standing order for departmental officers.
Requirement of Health Certificate to be accompanied with the Import of certain food consignments - modification of Board Instruction No.18/2022-Customs
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Health certificate requirement: integrated single food-safety certificate accepted for specified food imports if it contains required attestations.
An integrated/single health certificate is accepted at import clearance for specified food consignments provided it incorporates all food safety attestations and information required by the previously notified format; import clearance should proceed only when the integrated certificate contains the stipulated attestations, and implementation difficulties must be reported to the Board.
Implication of the judgement of the Hon'ble Apex Court in the case of M/s Westinghouse Saxby Farmer Ltd. Vs. Commissioner of Central Excise, Kolkata
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Classification of automobile parts: administrative instruction remains valid, applying the court's reasoning only to matching factual matrices.
The Board confirmed that Instruction 01/2022 on classification of automobile parts remains valid, explaining the apex court's decision applies only where the specific facts and circumstances of the goods match those in the case; classification must therefore be determined item-by-item on factual matrix, and implementation difficulties should be reported to the Board.
Standard Operating Procedure (SOP) for Nodal Officer for Monitoring National Company Law Tribunal (NCLT) cases of Import in JNCH, Nhava- Sheva
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Insolvency case monitoring requires timely revenue claims, updated demand databases, and coordinated representation throughout resolution and liquidation proceedings.
The NCLT/NCLAT Cell must monitor insolvency matters, represent the department before resolution professionals and tribunals, and protect Government revenue. It must check daily insolvency announcements against databases of pending arrears and pending demands, file timely claims, record case details, and ensure revenue claims are reflected in the corporate insolvency resolution process. The Cell must track orders on resolution, liquidation and withdrawal, update records, and submit monthly case lists. Revenue-recovery and Commissionerate units must maintain and share regularly updated arrears and pending-demand databases.
Introduction of Customs Brokers Licensing management System (CBLMS) _ Reg
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Customs Brokers registration required: create online CBLMS profiles with portal support and helpdesk assistance for migration.
The Commissioner directs existing customs brokers under regulation 7(2) of CBLR 2018 within the Mangaluru Commissionerate to create individual profiles on the centralized CBLMS portal; login credentials will be sent to mobile numbers registered with ICEGATE, a user manual is on the portal, and a centralized Helpdesk (email and phone) is available to assist with onboarding to the online licensing management system.
Amendments to Rebate of State and Central Taxes and Levies (RoSCTL) Scheme.
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Scrip validity extension increases usability of duty-credit scrips and removes transferee-holder conditions under the RoSCTL scheme.
Amendments to the RoSCTL scheme delete certain conditions applicable to the transferee-holder of scrips by removing para 4(2), para 5(5) and the words "or the transferee" in para 6; amendments to the Electronic Duty Credit Ledger Regulations substitute a longer period in Regulations 6(2) and 7(3), thereby extending the validity period of scrips. Authorities are requested to issue public notices and standing orders to notify stakeholders.
Amendments to Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP)
Show AI Summary
RoDTEP amendments remove transferee-specific conditions and extend scrip validity, requiring public notice and standing orders.
Amendments to the RoDTEP principal notification remove transferee-related conditions by deleting paragraph 4(2), paragraph 5(5) and the words "or the transferee" in paragraph 6; separate amendments to the Electronic Duty Credit Ledger Regulations replace "one year" with "two years" in Regulations 6(2) and 7(3), thereby extending the validity period of scrips, and authorities are requested to issue public notices and standing orders.
Classification of goods that undertake lifting and handling functions and have mobility as a function
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Classification of mobile cranes: guidance hinges on movement under load and mechanical integration determining tariff characterisation.
Guidance distinguishes mobile lifting-and-handling machines for tariff classification by reference to movement under load, location of propelling and control elements, engine arrangement, and the degree of mechanical and functional integration between chassis and working machine. Machines that do not move under load or move only subsidiarily, and that locate propelling/control elements in the working-machine cab, are characterised as cranes; machines that move under load or merely have the working machine mounted on a general-purpose vehicle chassis are characterised as motor vehicles. Outriggers and integrated substructure supporting lifting function are indicative of crane classification.
Anonymised Escalation Mechanism under Faceless Assessment
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Anonymised escalation mechanism enables grievance monitoring for delayed Bill of Entry assessment while preserving assessing officer and location anonymity.
Faceless Assessment introduces an Anonymised Escalation Mechanism on ICEGATE for importers and Customs Brokers to register grievances concerning delayed assessment of Bills of Entry. Tickets are routed in ICES to VDN officers where assessment is pending at a Faceless Assessment Group port and to ADN officers where it is pending at the port of import. The ticket follows the Bill of Entry upon transfer between these locations. Following assessment completion, ICES closes the ticket and reflects its closed status on the ICEGATE grievance dashboard.
Transhipment through India of containerized export cargo of Bangladesh destined for third countries using Riverine and Land routes
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Transhipment via riverine-rail routes enables Bangladesh FCL exports through India under mandatory registration, bonding and e-seal tracking.
Transhipment of Bangladesh's containerized exports is allowed via Hemnagar into India by barge to Kolkata/Haldia and then by rail to Nhava Sheva/Mundra for export; restricted to FCL containers and excluding prohibited/security sensitive goods. An authorised carrier must register, furnish a bond equivalent to twice the value of goods, provide three working days' advance intimation, file a quadruplicate Bill of Transhipment with declared OTLs, supply loading plans, and ensure cargo security using OTLs, RFID tarpaulin seals and ECTS tracking, with Customs checks and electronic transmission of BoT and monitoring at each stage.
Amendment in Export Policy of broken rice against ITC (HS) Code 1006 4000
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Export prohibition on broken rice restricts exports, allowing only consignments loaded or registered before the policy change.
Export policy for broken rice under ITC (HS) code 1006 40 00 is amended from Free to Prohibited, with the transitional arrangement in Para 1.05 excluded. A short exception permits export of consignments that were loaded, had shipping bills filed with vessels berthed/anchored and rotation numbers allocated, or were handed to Customs and registered prior to the notification, subject to port authority confirmation where applicable.
Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 notified vide Notification 74/2022 dated 9th September, 2022
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Concessional import duty rules broadened to cover specified end use, allow limited utilisation extensions, and revise guarantee norms.
The 2022 IGCR Rules broaden IGCR coverage while retaining core procedures: where utilisation time is unspecified six months applies, with a one time three month extension possible for reasons beyond the importer's control; mandatory intimation, IIN generation, bond submission, record maintenance and monthly statement filing continue, and a new online confirmation form allows immediate bond re credit by the jurisdictional AC/DC prior to the monthly statement.
Clarification regarding FSSAI's requirement of AGMARK certification in case of imported food products
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AGMARK certification requirement suspended for imported food consignments pending further orders, altering import compliance obligations.
The AGMARK certification requirement for imported food consignments is placed in abeyance pending further orders, following FSSAI's advisory that the Directorate of Marketing and Inspection does not issue overseas certification under the Agricultural Produce (Grading and Marking) Act. The Board has modified its earlier Instruction No. 12/2020 to reflect this temporary suspension and instructs that implementation issues be reported to the Board.

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Updation of changes vide Budget 2023-24 in System - reg

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Temporary suspension of Bills of Entry filing due to system updates; importers must schedule clearances, collect new export levies manually.
Filing of Bills of Entry and Section 48 approvals will be suspended from late on the day of the Budget presentation until ICES Directory and Notification ... Summary

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Acts Income Tax