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Amnesty Scheme for one-time settlement of default in export obligation by Advance and EPCG authorization holders - Notification No. 32/2023-Customs dated 26.04.2023
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Export obligation default amnesty enables one-time settlement for Advance and EPCG authorisation holders under the customs framework.
Amnesty Scheme for one-time settlement of export-obligation defaults concerns Advance and EPCG authorisation holders. The customs framework addresses such defaults through a one-time settlement mechanism, with related Board guidance and DGFT material identified for stakeholders. Difficulties relating to the scheme may be brought to the Additional Commissioner of Customs, EPSMMC.
Launch of ‘Manage CB Profile’ functionality of CBLMS to add OPS details by Nodal officers in wrongly filed and validated CB profiles — Reg.
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Manage CB Profile edits permit correction of wrongly validated broker OPS details by nodal officers.
Authorizes nodal officers in CBLMS to edit or add incorrectly validated Other Policy Section (OPS) office details and one contact person per OPS office in Customs Broker profiles. Brokers must submit a requisition with parent CB identifiers, full OPS office particulars, and the contact person's documentation; after nodal amendment, brokers must update all OPS employees via the 'Add OPS details' application for validation. Employees wrongly listed under parent profiles require pass cancellation before re-entry under the correct OPS office.
Clarification about applicability of Plastic Waste Management Rules, 2016, as amended from time to time, on imported goods-reg
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Extended Producer Responsibility: importers must show EPR registration or application for customs clearance of plastic-packaged imports.
Importers of goods with plastic packaging must upload either EPR registration or proof of application on the Centralized EPR portal in e Sanchit at Bill of Entry filing; customs will not detain consignments based solely on lack of registration if proof of application is shown. Officers granting Out of Charge shall verify application status in real time on the portal, maintain records for monitoring, and notify the Appraising Group where CPCB rejects applications or registration is not issued so statutory action may follow within six months of clearance.
Clarification on the classification of product DHA Algal oil
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Classification of DHA Algal Oil as microbial fats and oils directs tariff treatment based on processing and edibility.
DHA Algal oil is classifiable as microbial fats and oils; classification depends on the product's characteristics, extent of chemical modification and whether the mixture or preparation is edible or inedible. HS 2022 Explanatory Notes treat microalgae-derived oils as single cell oils and direct classification in appropriate Chapter 15 headings. Microencapsulated powder retains the oil's essential character and should be classified the same as the oil form. The product is not a food preparation for food-preparation headings and is not the pure DHA chemical.
Regarding assessment of Bill of entry pertaining to Chapter 84.
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Supporting document requirement: mandatory electronic upload of product details and end use to speed customs assessment.
Importers and Customs Brokers must mandatorily upload detailed product catalogues, technical write-ups and end use documentation for ovens and printing machinery via the e-sanchit portal; the Image Reference Number (IRN) from the upload must be declared at the item level in the Bill of Entry supporting document table, with classification dependent on end use and machine characteristics.
Instructions regarding communicating with WCO
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Centralised WCO communications: all contact must route through the Board's WCO cell; unsolicited contacts must be escalated.
A centralised communication protocol designates the Customs Policy Wing's WCO Cell as the exclusive nodal contact point for all interactions with the WCO; subordinate officers and formations must not initiate independent contact, must not respond to unexpected WCO communications, and must forward such communications to the JS Customs and WCO Cell by email. When nominated to WCO events or coordinating on Board approved WCO projects, all follow up communications must be endorsed to the Board's WCO Cell; queries are to be referred to JS Customs and officers must be sensitised to ensure compliance.
Foreign Trade Policy 2023
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Foreign Trade Policy implementation updates: changes to advance authorizations, EPCG exclusions, AEO linked eligibility and bank guarantee rules.
The Foreign Trade Policy 2023 and accompanying Customs notifications revise implementation of authorization and export promotion schemes: Special Advance Authorization permits specialised fabric imports on self declaration pending norms within 90 days; Self Ratification for Advance Authorization is extended to certain 2 Star manufacturers who secure AEO certification within 120 days or else face DGFT norm fixation; spices under Advance Authorisation require 25% minimum value addition; items with basic customs duty over 30% are excluded from self declaration imports; EPCG excludes project imports; bank guarantee exemptions are restricted for units with confirmed GST demands but extended to qualifying AEO units; EOUs lose tax benefits for captive renewable plants; conversion of DTA EPCG units to EOU requires export obligation fulfilment or duty payment.
Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorisation holders - Notification No.32/2023-Customs dated 26.04.2023.
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Amnesty scheme for export obligation defaults permits one-time duty settlement with capped interest and registration/payment requirements.
Amnesty scheme permits one-time regularisation of export obligation shortfalls by Advance Authorisation and EPCG holders through payment of applicable customs duty and interest as specified in DGFT Public Notice No.02/2023, with interest capped at 100% of duties exempted where interest applies; no interest on Additional Customs Duty or Special Additional Customs Duty; registration and payment to jurisdictional customs required to avail the scheme.
Change of Custodian - IT system cutover plan during transition on 24th May 2023 – Clearance of Import and Export Cargo during the transition period.
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IT system cutover affects cargo clearance-stakeholders must register perishable and critical shipments before downtime.
The incoming custodian will implement an IT system cutover that renders CCSP cargo IT systems unavailable from 23:59 hrs on 23 May 2023 until 02:00 hrs (one terminal) and 06:00 hrs (other terminal) on 24 May 2023, disrupting ICEGATE-cargo operator data transfer. Stakeholders must plan clearances and ensure import/export shipments, notably perishables, live animals, life saving drugs and other critical consignments, are registered in the shed before 20:00 hrs on 23 May 2023 to complete clearance prior to the downtime.
Zonal Jurisdiction for Filing of AEO applications – reg.
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Zonal jurisdiction for AEO applications: file in the customs zone used for your import or export activity to avoid delays.
Applicants must submit online AEO registration to the Customs Zone where they carry out import or export activity; applications should not be filed in Zones with no site or branch presence. If an applicant uses multiple Zones, the Zone with higher import/export activity should be selected. This approach, consistent with CBIC AEO FAQs, is reiterated to avoid delays in processing and to ensure applications are handled by the concerned Customs Zone.
Furnishing of Bank Guarantee regarding Provisional Assessment of Shipping Bills under Section 18 of the Customs Act, 1962.
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Export of iron ore fines: prescribed bank guarantee levels tied to exporter category and CRCL-confirmed Fe test results.
Notice prescribes bank guarantee security amounts for provisional assessment of iron ore fines under Section 18, varying by exporter category (nil for AEO T3; reduced percentages for other recognised categories; full duty for others). A consignment has a clean test record only if the CRCL test report confirms the declared Fe content below 58%; only shipments with received CRCL reports are considered. Departments must maintain a database of CRCL reports, report adverse actions to the Commissioner, and review guidelines half yearly; the notice is effective immediately.
Indian Customs EDI System – Electronic Cash Ledger –Queries and Clarifications - Reg.
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Indian Customs EDI System Electronic Cash Ledger: importers must verify ICEGATE payments and follow reporting procedure.
CBIC clarifies ECL operations: challans are shown on ICEGATE once ICES integrates them; ECL top ups post only after successful bank/RBI-ICEGATE transactions; ledger download and broker tracking functions are being developed. With system issues resolved, PN14/2023 is withdrawn. Importers must verify payment status via ICEGATE e payment enquiry, confirm ECL wallet entries, re initiate payment with interest if duty appears in IEC ECL but not integrated, and email ICEGATE Helpdesk with prescribed documents and consent where payments via PAN need crediting to the IEC ECL.
PUBLIC NOTICE 43-2023
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Customs custodianship and cargo service provider approval govern terminal handling of imported, export, and coastal goods.
Nhava Sheva Distribution Port Terminal Private Limited is appointed custodian of imported goods at the Shallow Water Berth until delivery to container freight stations or transhipment, and of export cargo until exportation. It is also appointed Customs Cargo Service Provider for the Shallow Water Berth and Coastal Berth terminal areas. The Coastal Berth may handle only coastal goods. The appointments operate for two years, subject to regulatory compliance and earlier review of the service-provider approval. Amended MPCB consent in the operator's name must be submitted; pending amendment, operations remain under JNPA responsibility.
Requirement of EPR registration certificate for import of battery as well as equipment containing battery
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Import of batteries and equipment containing batteries must be cleared only after verifying CPCB EPR registration certificate.
Customs must verify CPCB-issued EPR registration certificates when clearing imports of batteries and equipment containing batteries. Under the Battery Waste Management Rules, 2022, importers are treated as producers and must obtain CPCB EPR registration via the centralised portal; CPCB publishes registered producers and issues EPR certificates for recyclers/refurbishers. Producers must file plans and returns, meet collection and recycling/refurbishment targets, and may use tradable EPR certificates to meet obligations; CPCB and State boards can suspend registrations and impose environmental compensation for non compliance.
Procedure for clearance of import cargo categorized as “hazardous”goods reg.
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Import hazardous goods: suspicious containers may be provisionally released for factory examination under conditions including a no use bond.
For imported hazardous goods, Classes 5, 8 and 9 require a cargo analysis report or Material Safety Data Sheet and limited examination at authorised CFSs under importer supplied trained supervision. Other higher risk classes must be scanned at the JNCH scanning site; opening on the yard is disfavoured and such containers may be provisionally allowed OOC only after a certified clean stamp on the movement slip. Containers marked suspicious may be released provisionally for factory examination under Customs supervision on submission of a no use bond, transported under Customs seal, with seizure and referral to investigation if tampering or contraventions are found.
E-waste (Management) Rules 2022 - regarding release of imported consignments of producers of 85 EEEs items (ITEW 17 to ITEW 27, CEEW 6 to CEEW 19, LSEEW 1 to LSEEW 34, EETW 1 to EETW 8, TLSEW 1 to TLSEW6, MDW 1 to MDW 10 and LIW1 to LIW 2)
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E waste imports may be released on producer undertaking to submit EPR registration by 30.06.2023.
Customs shall release imported consignments of producers/importers of 85 specified EEE items on submission of a prescribed undertaking (emailed to the designated CPCB address) and a commitment to submit the online EPR Registration Certificate by 30.06.2023; producers of 21 specified EEE items with expired EPRA may secure release by providing an EPR Portal acknowledgement of application together with a copy of the expired EPRA. These interim measures are valid until 30.06.2023.
Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders - Notification No. 32/2023-Customs dated 26.04.2023
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Amnesty scheme for export obligation defaults permits regularisation via duty payment with capped interest, excluding fraud cases.
A one time amnesty allows Advance and EPCG authorisation holders to regularise bona fide shortfalls in export obligation by paying applicable Customs duty; interest on such duties is capped as specified in the public notice and is not payable on Additional Customs Duty or Special Additional Customs Duty. Cases involving fraud, mis declaration or unauthorised diversion are excluded; duties paid under the scheme are ineligible for CENVAT credit or refund. Authorisation holders must be registered under the public notice and Commissioners must monitor and expedite these regularisation cases.
Modification in the procedure of granting manual Out Of Charge-reg.
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Manual Out Of Charge now granted case-by-case with prior Commissioner approval after ECL issues largely resolved.
With Electronic Cash Ledger functionality on ICEGATE largely restored, manual Out Of Charge will be granted only on a case by case basis with prior approval of the concerned Commissioner of Customs, JNCH, effective 15.05.2023; difficulties should be reported to the Additional Commissioner, Appraising Main (Import), and earlier public notices on ECL are superseded.
Grant of No Objection Certificate for beaching of the vessel imported for breaking, with-out payment of customs duty in case of non-generation of customs duty challan — m/reg.
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No objection certificate for beaching granted provisionally where duty challan generation is delayed, subject to duty credit and undertaking.
Provisional policy allows grant of No Objection Certificate for beaching where the Bill of Entry is filed, assessment queries complied with, but the customs duty challan is not generated due to delay; the importer must show available credit in the Electronic Cash Ledger, provide an undertaking to await Customs Out of Charge and payment before dealing with vessel material, and comply with the Customs Act, Rules and relevant Standing Orders. The relaxation is temporary pending amendment of the Ship Breaking Code and does not alter the requirement to pay assessed duties prior to Out of Charge.
Changes introduced vide Finance Act 2023 in the Customs Tariff w.e.f 01.05.2023 - Reg.
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Customs tariff changes: updated CTHs now required on all import and export declarations, triggering reassessment and amendments.
Changes to the Customs Tariff require filing customs declarations with the new CTHs; the customs IT system and amending notifications have been updated, Advance/Prior Bills pending regularization must be recalled and reassessed if affected, and shipping bills should be amended where export benefits are impacted.

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Modification in the procedure of granting manual Out Of Charge-reg.

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Manual Out Of Charge now granted case-by-case with prior Commissioner approval after ECL issues largely resolved.
With Electronic Cash Ledger functionality on ICEGATE largely restored, manual Out Of Charge will be granted only on a case by case basis with prior ... Summary

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Acts Income Tax