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Circulars
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Monthly Public Notice containing therein list of EGM errors
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Manifest delivery obligation: incorrect EGMs must be corrected to prevent delays in access to post export incentives.
Section 41 requires delivery of the manifest (EGM) to the proper officer before departure; incorrect or omitted EGMs recorded in the EDI system have delayed export incentives. A monthly Public Notice lists specific EGM errors and directs exporters, customs brokers and custodians to coordinate with the concerned airlines to remove listed EGM errors so exporters may avail post export benefits, with implementation difficulties to be reported to Customs, Export, ACC, Mumbai.
Launch of new functionalities (e-applications) in Customs Broker Licencse Management System (CBLMS) – Reg.
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Customs broker licensing moved online via CBLMS - brokers must validate profiles and use portal for license and pass applications.
Launch of new CBLMS e-applications requires customs brokers to use the portal for licensing processes including issuance, renewal, pass management, surrender, reconstitution, authorized person replacement and partner/director changes; these functions are available only for brokers whose departmental profiles are validated, and brokers must ensure complete profile validation and promptly reply to any deficiencies or queries raised by policy sections to activate the e-applications.
Amendment in Circular No. 26/2016-Customs dated 09.06.2016
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Antecedent verification must be timebound to ensure prompt completion and strict compliance with warehousing licensing requirements.
The amendment requires that antecedent verification for licence applicants under the Public, Private and Special Warehousing Licensing Regulations be completed within 45 days of receipt of the application to prevent unreasonable delays. The Board, citing CAG Report No. 19 of 2022, requires that officers ensure strict compliance with prescribed application details, annual renewal of solvency certificates and risk insurance policies, and corrective action on irregular storage, with each specific CAG-identified case to be addressed on priority.
Amendment in Circular No. 25/2016-Customs dated 08.06.2016 for including details of ex-bond Bill of Entry / Shipping Bill in Form A
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Ex-bond documentation requirement: Form A amended to record ex-bond bill or shipping bill details on removal.
The amendment inserts a new Column No. 25A in Form A titled "Ex. Bond Bill of Entry No. and date/ Shipping Bill No. and date" to require warehouse licensees to record the ex-bond bill of entry or shipping bill identifying number and date when goods are removed from the warehouse for home consumption or export, enhancing documentary traceability linked to customs removal instruments.
Special Drive for finalization of pending Provisional Assessment.
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Provisional assessment finalization: priority administrative drive requires submission at Customs Facilitation Centre with acknowledgement and status updates.
A time-limited administrative drive instructs importers and customs brokers to submit pending provisional assessment finalization requests at the Customs Facilitation Centre with required documents; submissions receive an acknowledgement and will be prioritised for disposal, with request statuses uploaded weekly on the JNCH website and designated nodal officers available for assistance; the notice is a standing order and implementation difficulties must be reported to the Additional Commissioner by email.
Launch of new functionalities (e-applications) in Customs Broker Licensing Management System (CBLMS)-reg.
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Customs Broker Licensing: new e-application suite requires brokers to validate profiles and process license tasks online.
The Customs Broker Licensing Management System (CBLMS) portal now hosts e applications for examination and licensing, issuance and renewal of broker licences, customs pass issuance/renewal/cancellation, security applications, surrender and reconstitution of licences, authorized person replacement, partner/director changes, and miscellaneous applications. These functionalities are available only for brokers whose departmental profiles are validated. Brokers under regulation 7(2) or 7(3) are requested to process applications via the portal and promptly address any departmental deficiencies to ensure profile validation.
Special Drive for Bond/BG cancellation- EPCG Authorisations
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EPCG authorisation holders must submit EODC/Redemption letters or proof of payment for bond/BG cancellation.
Holders of EPCG Authorisations registered at Jawaharlal Nehru Custom House (Zone II) must submit copies of Export Obligation Discharge Certificate/Redemption Letter or, if EO is incomplete, pay the commensurate amount and provide proof, to enable cancellation of bonds/bank guarantees. Required documents for cancellation are listed in Annexure B (including original EODC/Redemption Letter, ANF 5B certified by CA, installation certificate, original authorisation, shipping bills/ARE 1, BRC, and third party export documents). Submissions are to be made at Room No. 702, 7th floor, C Wing, JNCH, Nhava Sheva.
Import of High-risk food products at specific ports
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High-risk food imports are subject to a designated-port regime covering dairy, egg, meat, infant foods and nutraceuticals.
Import of specified high-risk food products is restricted to designated ports from 1 March 2023. The requirement covers milk and milk products, egg powder, meat and meat products including poultry and fish, infant nutrition and infant foods, and nutraceuticals, health supplements, dietary-use foods, probiotic and prebiotic foods, and foods for special medical purposes. Existing port-entry restrictions are modified accordingly, and implementation is to be treated as a standing order for customs officers and staff.
Launch of new functionalities (e-applications) in Customs Broker License Management System (CBLMS) —-Reg.
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Customs broker licensing portal now requires brokers to file specified e-applications online and validate profiles before processing.
CBLMS now provides online e-applications for examination and license issuance, new license issuance, Form C intimations, customs pass issuance/renewal/cancellation, security/deposit applications, surrender and reconstitution of licenses, authorized-person replacement, partner/director changes and miscellaneous applications. Brokers must process these matters via the portal and ensure their CB profiles are validated by the Department, promptly addressing any deficiencies or queries from policy sections so applications become operationally processable.
Launch of new functionalities (e-applications) in Customs Broker License Management System (CBLMS) –Reg.
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Customs Broker License Management: new e-applications enable online filing for licences, passes and related broker regulatory actions.
The CBLMS portal now supports electronic filing for exams, issuance and renewal of customs broker licences and customs passes, Form C intimations, security applications, surrender, reconstitution, authorized person replacement, partner/director changes and miscellaneous applications. Use of these e-applications is limited to brokers whose profiles have been validated by the department. Brokers governed by regulation 7(2) or 7(3) of the CBLR, 2018 or earlier regulations are requested to process applications on CBLMS and promptly address any departmental deficiencies to ensure full profile validation.
Sensitizing the Standing Counsels to defend Revenue before NCLT/NCLAT
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Defending revenue interests before corporate tribunals urged; empanelled counsels must represent effectively, with local counsel preferred.
Empanelment orders for Senior and Junior Standing Counsels include representation before corporate tribunals, requiring sensitization to ensure diligent defence of revenue interests; laxity may prompt critical review and recommended action by Zonal Chief Commissioners/Director Generals to the Board. Commissionerates/Directorates should, where practicable, appoint locally available counsels at tribunal bench locations to improve coordination and effective representation.
Amendment in Circular No. 29/2020-Customs dated 22.06.2020 for allowing transhipment of Bangladesh export cargo to third countries through Delhi Air Cargo
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Transhipment of Bangladesh export cargo to Delhi Air Cargo allowed from 15 Feb 2023 under prescribed customs procedure.
Transhipment by road of Bangladesh export cargo from LCS Petrapole to Air Cargo Complex, Delhi is permitted from 15.02.2023 under the existing transhipment procedure: filing a Bill of Transshipment in triplicate by the shipping line/airline or authorised representative, use of ECTS seals with seal numbers recorded, submission of a Transshipment Bond equal to twice the goods' value, customs supervision for transfer and verification of seal integrity via the ECTS web application, recording of export manifest details and generation of a trip report for bond action.
Compliance of Bureau of Indian Standards (BIS) standards for toys or parts of toys during import
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Toy safety compliance: importers must verify BIS licences and record manufacturer details to ensure conformity with Indian Standards.
The Toys Quality Control Order requires imported toys and toy parts to conform to specified Indian Standards and bear the Standard Mark under a BIS licence. Customs officers must verify compliance using BIS online portals and the BIS Care app. The QCO's definition of toys covers parts, including CKD and SKD, and where other technical regulations apply those provisions govern. Importers must record manufacturer details and BIS licence information at item level in the Bill of Entry, and DG Systems will advise on data-entry procedures.
Procedure for transshipment of imported goods to SEZ units-reg.
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Transshipment procedure for SEZ cargo: mandatory one-time-lock sealing, Bill of Entry endorsement, and reporting of seal discrepancies.
Procedure requires sealed FCLs to be transferred to SEZ on the basis of the registered or assessed Bill of Entry after seal verification without customs escort, while other cargo may move under escort or transshipment at the SEZ importer's option; no separate transshipment bond or documents are required and transshipment permission is stamped on the fifth copy of the Bill of Entry. Sealing rules mandate durable bags or serially numbered one-time-lock customs bottle seals provided at declarant/transporter cost, with the OTL number, date/time and truck number endorsed on the Bill of Entry and discrepancies reported to the transshipment section.
List of commodities tested and quantity required in NCH Laboratory Mumbai
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NCH Laboratory Mumbai: specified sample quantities, packaging, labelling and duplicate test memos required for listed commodity testing.
NCH Laboratory Mumbai requires specified sample quantities for listed commodities and mandates that each sample be properly packed, labelled, sealed and forwarded with an individual test memo in duplicate; officers at docks and customs formations must submit samples in the exact quantities indicated, and the notice functions as a standing order with implementation issues to be reported to the Additional Commissioner in charge of Dycc/NCH Mumbai Lab.
Customs Cargo Service Provider - Nhava Sheva Free Port Terminal Private Limited to be Custodian of the imported goods received at the port Terminal of Nhava Sheva Free Port Terminal Private Limited located inside the Jawaharlal Nehru Port, Taluka- Uran, Dist: Raigad, Maharashtra until these are delivered to the CFSs
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Custodianship of port terminal assigned to private terminal operator as customs cargo service provider subject to regulatory conditions.
Nhava Sheva Free Port Terminal Private Limited is appointed as custodian of imported and export cargo at the Jawaharlal Nehru Port Container Terminal under powers of the Customs Act and the Handling of Cargo in Customs Areas Regulations, 2009, responsible for custody of berth, yard, gate complex and rail siding until delivery to CFSs or lawful transhipment and exportation. The designation as Customs Cargo Service Provider is for two years and is conditional on compliance with customs laws, transfer of environmental consent or interim operation under JNPA consent, and submission of required insurance documentation, with the Commissioner empowered to review or withdraw approval for non compliance.
Integration of ECCS with IDPMS/EDPMS of RBI
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Integration of ECCS with IDPMS/EDPMS requires mandatory courier data fields and provides a transmission-status utility for corrections.
The ECCS is integrated with IDPMS/EDPMS to auto-upload validated courier CBE/CSB data daily. Mandatory fields for transmission include a valid seven-digit AD code, invoice number(s), government/non-government classification, and exporter bank account number for CSB; amount fields must be paired with corresponding currency codes (currency code required even if amount is zero; do not enter currency if amount blank). Transmission-status can be checked via an ECCS mobility utility by HAWB and courier name. Filing errors may be corrected by amending the CBE/CSB in ECCS, and unresolved issues should be referred to IDPMS/EDPMS technical support.
Launch of new functionality of Customs Brokers Licensing Management System (CBLMS) – Reg.
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Customs pass management through CBLMS now mandatory for issuance, renewal and cancellation of brokers' employee passes.
Issuance, renewal and cancellation of Customs Passes for employees of Customs Brokers must be processed exclusively through the Customs Broker Licensing Management System (CBLMS) portal. The new functionalities are live nationwide and apply to existing brokers with validated CBLMS profiles and to newly licensed brokers whose licences are issued via CBLMS. A user manual explaining the process flow will be available under the "Knowledge Centre" tab on the portal.
Import of High risk food products at specific ports
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Import restrictions on high-risk food products to designated ports require customs implementation and trade notification for enhanced monitoring and traceability.
Import of specified high-risk food products-including milk and milk products, egg powder, meat and meat products, infant nutrition foods, and nutraceuticals/health supplements-shall be permitted only through designated points of entry listed by FSSAI. CBIC has modified its prior instruction to align with this port-specific import regime, directing customs formations to notify trade, sensitize officers, make advance arrangements for implementation, and report any difficulties to the Board. The designated port list is dynamic and will be updated periodically.
Amendment in Circular No. 29/2020-Customs dated 22.06.2020 for allowing transhipment of Bangladesh export cargo to third countries through Delhi Air Cargo
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Transhipment permission expanded to include road movement to Delhi Air Cargo, allowing Bangladesh export cargo transit to third countries.
Insertion of Para 3A in Circular No. 29/2020-Customs authorises transhipment of Bangladesh export cargo by road from LCS Petrapole to the Air Cargo Complex, Delhi for onward shipment to third countries, subject to the procedure prescribed in the original Circular, effective from 15.02.2023 and until further direction from the Board.

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Clarification for separate registration required in respect of First time import and First time export at JNCH-reg.

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First time import/export registration: single IEC registration suffices to undertake both import and export operations.
An IEC holder who completes first time import registration need not undergo a separate first time export registration (and vice versa); a single ... Summary

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Acts Income Tax