Manual Out of Charge allowed for specified importers when duty not reflected in ICES on bank certificate and undertaking.
Manual Out of Charge will be allowed where duty payments are not reflected in ICES, upon production of a Bank certificate in the prescribed format confirming payment and an importer undertaking to deposit the duty with applicable interest if the amount is not credited to the government account. This concession is confined to specified categories: perishable cargo, cold chain pharmaceuticals, liquid bulk, Authorized Economic Operator clients, Direct Port Delivery clients, manufacturers, government/PSUs, and status holders under the foreign trade policy.

Amnesty scheme for export obligation defaults permits settlement by payment of unpaid duties plus interest to obtain EODC.
An Amnesty scheme for one time settlement allows Advance Authorisation and EPCG holders to regularize EO defaults by registering on the DGFT portal, paying customs duties exempted in proportion to unfulfilled Export Obligation plus interest equal to 100% of the exempted duties (excluding Additional Customs Duty and Special Additional Customs Duty), submitting proof of payment to the Regional Authority, and obtaining an Export Obligation Discharge Certificate (EODC); exclusions include cases involving fraud, misdeclaration, unauthorised diversion, and already-paid full duty, and payments under the scheme are ineligible for CENVAT credit or refund.

Manual Out of Charge for perishable imports permitted upon bank certificate and undertaking while payment is verified subsequently.
Where Electronic Cash Ledger activation prevents ICES from reflecting duty payments, shed officers may grant a manual Out of Charge for perishable cargo, petroleum products and essential commodities upon production of a bank certificate of payment and an undertaking by the importer to deposit the duty with interest if not credited. The shed must record such clearances in a register and send daily reports to the DC (Appraising Main), who will verify payments with banks the next working day and regularize the entries in ICES once confirmed.

Draft survey-based duty assessment permits duty recovery and limited shortage tolerance; delivery post-OOC allowed without NOC.
Customs duty for dry bulk cargo (coal and coke) shall be recovered based on a draft survey jointly prepared by carrier and consignee and countersigned by a Customs Officer before discharge; a shortage allowance of up to 2% of manifested quantity for coal and coke may be permitted without penalty, while larger shortages require explanation or penalty. After grant of Out of Charge, custodians may deliver cargo on delivery orders and use weighbridges without Customs NOC when discrepancies fall within the permitted tolerance.

Central Dispatch Unit centralises manual dispatches to secure proof of service and standardise recordkeeping procedures.
A Central Dispatch Unit (CDU) shall handle all manual outward dispatches received by the Central Registry Unit (CRU), maintain a serialised manual dispatch register and centralized dispatch numbers, and forward proof of dispatch to originating sections via the e-office; e-office dispatches remain the sections' responsibility. The CDU will record undelivered letters, manage notice board placements with a separate register, and maintain a guard file and e-office index of public notices and orders.

Electronic Cash Ledger migration shifts customs deposit and payment processes to a portal based non interest bearing ledger for duty payments.
The Electronic Cash Ledger (ECL) requires registration on ICEGATE and creation of an ECL account for importers, exporters, brokers, couriers and other payors; deposits are made via portal challans and visible on ECL. Payments for customs duties, integrated tax, compensation cess, interest, penalties and fees may be made by selecting payment challans with ECL as the payment mode, with a back end conversion for direct portal payments. Refunds of ECL balances are processed to the bank account registered on the customs system under the Regulations.

Warehoused goods: new mandatory shelf-life, bank guarantee, extension timing and bond-closure requirements to protect revenue.
The notice prescribes mandatory procedures to safeguard revenue from Customs bonded warehouse operations: declaration of shelf life at initial warehousing or bond-to-bond transfer; restriction of warehousing periods where remaining shelf life is under one year unless shortened appropriately; timely in-period applications for extensions with justification; mandatory submission of bonds supported by Bank Guarantee for bond-to-bond transfers during extended warehousing; prompt payment or cancellation of Ex-Bond Bills of Entry; and submission of supporting documents for bond closure, failing which fresh bonds will be refused without senior approval.

Electronic Cash Ledger implementation shifts customs payments to phased portal deposits and electronic payment modes for trade.
Phased enablement of an Electronic Cash Ledger under Section 51A and the Customs (Electronic Cash Ledger) Regulations, 2022 requires ICEGATE registration and ECL account creation. Initial exemptions apply to non-automated customs stations, accompanied baggage, international courier terminals and specified non-electronic deposit uses, with courier deposits migrating into ECL in the second phase. Deposits are made via portal-generated challans using authorised internet banking or NEFT/RTGS; payments may be made from ECL balances or via a front-end payment flow that creates and debits ECL. Refunds follow ECLR procedures and are not governed by Section 27.

Electronic cash ledger payments replace existing customs e-payment processes through phased coverage, including courier shipments and refund mechanisms.
Electronic Cash Ledger enables persons liable for customs payments to make non-interest-bearing deposits for discharge of duties, taxes, fees and other liabilities. Phased implementation initially preserves exemptions for non-automated customs stations, accompanied baggage, courier terminals and specified non-electronic payments; courier shipment payments move to ECL from 1 May 2023. Registered users may deposit funds through authorised modes, use ledger balances for application-generated payment challans, or make direct payments routed through an instantaneous ECL deposit and debit. Unused balances remain available for later payments or may be refunded to the registered bank account.

Acceptance of Electronic Certificate of Origin allowed for CEPA preferential claims subject to format, verification, and e Sanchit upload.
Acceptance of Electronic Certificate of Origin issued by Japan is permitted for India-Japan CEPA preferential claims if the e-COO is in the prescribed format with authorised seal and signature and complies with Notification No. 55/2011. Authentication is to be verified via METI's CO Reference System using circulated credentials, with referral to the FTA Cell when necessary. The e-COO must be uploaded on e-Sanchit, particulars entered accurately in the bill of entry, and a printed copy produced for cross-checking as a substitute for defacement; ICES blocks duplicate COO reference use.

Second-hand machinery valuation requires prescribed engineering inspection, supervised local certification, and assessment against transaction value and comparable goods.
Imported second-hand machinery should ordinarily be supported by an overseas inspection or appraisement report in the prescribed form. If unavailable, a locally empanelled Chartered Engineer may inspect the goods. The importer must intimate the Import Shed AC/DC, and the local inspection is supervised by an Appraising Officer or Superintendent. The resulting report requires countersignature by that officer and departmental submission for record purposes. Assessment considers the certificate, invoice, relevant documents and NIDB data to determine acceptance of transaction value or redetermination under the Customs Valuation Rules.

Identifier code declaration required in Bill of Entry item-level for specified telecom goods; must use Annexure values and system fields.
Importers and customs brokers must mandatorily declare an alphanumeric identifier code at the Bill of Entry item level in the Single Window BE_ITEM_INFO_TYPE table under the info_cd field for the specified telecom tariff headings, selecting the value only from the list in Annexure 2 of the Board circular; related fields include info_type, info_qfr and PNM/PID.

Electronic Cash Ledger requirement: phased migration to online deposits and payments for customs liabilities, with portal registration and bank integration.
The phased rollout requires liable persons to register on ICEGATE and create an ECL account, deposit non-interest-bearing sums via portal-generated challans using authorised internet banking, NEFT or RTGS and use ECL balance to pay customs and related liabilities by selecting payment challans in customs applications; a portal route permits immediate payment while creating and debiting an equivalent ECL deposit on the back end.

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 registration enables the IEC holder to undertake both import and export activities. Customs officers may verify registrations from the EDI-uploaded list of first time importers/exporters, and difficulties may be reported to the Deputy/Assistant Commissioner by email. These directions are to be treated as a standing order for officers and staff.

IGCR Intimation Number: obtain a fresh IIN at ICEGATE for use in Bills of Entry for the new fiscal year.
Generation and use of the IGCR Intimation Number (IIN) at ICEGATE is required for IGCR imports for the new financial year; IINs issued in or before the prior year expire at year-end and importers must generate fresh IINs at ICEGATE to populate Bills of Entry filed from the start of the new fiscal period. The notice operates as a standing order for department staff and provides ICEGATE contact points for operational issues.

Telecom equipment: importers must declare alphanumeric product codes for specified tariff items from 01.04.2023 onward.
Importers of goods classifiable under tariff items 85176290 and 85176990 must, from 01.04.2023, declare the prescribed alphanumeric product identifier from Annexure 2 in the Bill of Entry at filing; Annexure 1 illustrates the covered telecom product categories (optical transport, packet optical transport, IP radios, VoIP systems, carrier Ethernet/MPLS/PTN, and LTE/5G MIMO elements) to enable consistent identification under the amended notification.

Telecom equipment imports must include alphanumeric product identifiers in bills of entry from 01.04.2023.
Specific telecommunication product categories are mapped to identifying codes in Annexures to facilitate consistent classification; importers are required to declare the corresponding alphanumeric identifier in the Bill of Entry for affected tariff headings under the Electronic Integrated Declaration framework, effective 01.04.2023, and the notice functions as a standing order for the Customs office with consultation from the Department of Telecommunications.

Electronic Cash Ledger implementation requires ICEGATE registration and mandates all customs payments through the e cash ledger.
Implementation of an Electronic Cash Ledger (ECL) requires all customs payments to be made from the e cash ledger once operational; authorized couriers must register on ICEGATE to avail the facility, and the Regulations prescribe maintenance, payment mechanics and discrepancy resolution, with designated helpdesk contacts for implementation issues.

Vigilance-led anti-smuggling investigations must be handled by the Central Intelligence Unit, otherwise by the Special Intelligence unit.
Anti-smuggling matters presenting a vigilance angle must be investigated by the Central Intelligence Unit (CIU), while matters that involve only revenue loss or prohibition/restriction violations without a vigilance aspect are to be handled by the Special Intelligence and Investigation Unit (SIIB). Cases discovered to fall within the other unit's remit after initial assessment must be transferred accordingly. Custom Houses are advised to establish CIUs, place them under senior Commissioner-level oversight, maintain registers and periodic reports, and ensure liaison with other enforcement agencies.

Mandatory e-sanchit upload of Chartered Engineer certificates required for clearance of old and used goods, ensuring verified documentation.
Import entries for old and used goods under Chapters 84 and 85 must have all supporting documents and the attested Chartered Engineer Certificate uploaded on the CBIC e-sanchit platform with an image reference number; shed examination officers must verify these uploads before submitting examination reports and forwarding bills of entry for assessment. The CE certificate must include the Institute of Chartered Engineers certificate copy and the Customs House empanelment authorization letter. The procedure is a standing order for ACC Chennai to improve transparency and reduce dwell time, with implementation issues to be reported to the Additional Commissioner.