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Customs procedure for export of cargo in closed containers from ICDs to Bangladesh using inland waterways
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Closed-container inland-waterway exports: ICD-cleared containers to Bangladesh require e-seals, ECTS tracking and port transshipment controls.
Export containers cleared at ICDs may be moved to Bangladesh via inland waterways in two legs: first from ICD to Kolkata/Haldia by road or rail after grant of the Let Export Order, with containers sealed using RFID e seals declared in the Shipping Bill and LEO issued under EDI/RMS; second, verification of e seals at the gateway port, submission of a container placement plan, loading onto barge/vessel with tarpaulin and ECTS monitoring where feasible, transmission of seal and placement data to LCS Hemnagar, re verification at Hemnagar, and final border crossing report enabling EGM reconciliation and discharge of the transshipment bond.
Disposal of gold—Clarification on Instruction No. 27/2021-Customs dated 03.12.2021
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Disposal of seized gold: clarified valuation, quarterly transfer cycle, minimum handover threshold, and inclusion of pure gold jewellery.
This Instruction modifies Instruction No.27/2021-Customs to require recording gold purity at seizure, entering tariff value or an average market price in the stock register at handover to the processor, and using tariff value for refunds where seizure occurred in a customs area or average market price where it did not; the average market price is to be approved by the Joint Pricing Committee. It prescribes a quarterly schedule for certification, intimation, handover, delivery and realisation, sets a minimum accumulation threshold before intimating the processor with an exception for the final quarter, expands the procedure to 24-carat jewellery, and revises zone-to-mint mappings.
Instruction regarding inclusion of Bamboo sticks (less than 6mm thickness) in the list of processed items that do not require Plant Quarantine Clearance
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Plant quarantine exemption: bamboo sticks under 6mm excluded from PQ clearance for processed items list.
The Department of Agriculture & Farmers Welfare approved inclusion of bamboo sticks less than 6 mm thickness in the list of processed plant items exempt from Plant Quarantine Clearance; the Ministry of Finance (CBIC) instructed customs and preventive formations to sensitize officers, implement the revised Annexure of exempted processed items, and report any difficulties in operationalising the change to the Board.
Amendment in Export Policy of Items under HS Code 1101
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Export prohibition on wheat and meslin flour products now restricts exports except by government permission and quality certification.
Export policy for HS Code 1101 items is amended: Wheat or Meslin Flour and specified wheat-flour products are no longer exempt and their export status is changed from Free to Prohibited. Transitional arrangements under Para 1.05 of the Foreign Trade Policy do not apply. Exports remain possible only by Government of India permission to meet food-security requests of other countries and, where allowed, require Inter-Ministerial Committee approval and Quality Certificate issuance by the Export Inspection Council or its authorized agencies.
Faceless Assessment – Standard Examination Orders through RMS - Phase 1, Part 1
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System generated examination orders for faceless assessment standardize container and item level inspections and limit discretionary additions.
RMS will centrally generate consolidated, standardized examination orders for each risk selected Bill of Entry, specifying selected containers, designated container areas/parts, percentage or item level instructions, and additional examination directives. Assessing officers may view and, only in exceptional cases with approval, supplement these pre populated orders; shed/examining officers must follow RMS instructions, record any approved deviations in the system, and coordinate with Container Scanning Division instructions where applicable.
Simplification for procedure for compounding of offenses under Customs Act, 1962
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Compounding of customs offenses: verification limited to full disclosure and targeted immunity added for specified offense.
The compounding authority's satisfaction is confined to verification that the applicant has made full and true disclosure. The amendment makes the offense under section 135AA compoundable and mandates immunity where that offense alone is involved. Principal Chief/Chief Commissioners must run periodic outreach to increase use of compounding, and the Director General, Data Management must report each Zone's receipt, timely disposal of compounding applications (including disposal within six months) and the sums realized as compounding amounts.
Customs duty on Display Assembly of a cellular mobile phone
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Display Assembly imports with only display components ( back support) attract 10% BCD; assemblies with extra parts attract 15% BCD.
Concessional BCD treatment: a Display Assembly comprising touch panel, cover glass, brightness enhancement film, indicator guide light, reflector, LED backlight, polarizers, LCD driver on FPC, FPCs for display, and LCM/OLED module-whether or not fitted with a metal/plastic back support frame only for structural support-qualifies as a Display Assembly attracting a BCD rate of 10%. If the display assembly is imported together with additional functional parts or subassemblies (e.g., mechanics, sim tray, antenna pin, speaker net, keys, battery compartment, or extra FPCs), the whole assembly is classifiable as general parts and attracts a BCD rate of 15%.
Streamlining the procedure of processing of Drawback claims under section 74 of the Customs Act, 1962
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Re-export drawback claims require complete documentation, tax-credit safeguards, timely deficiency compliance, and verification before processing.
Drawback claims on re-export of imported goods must be supported by prescribed import and export records, duty-payment evidence, a notarised affidavit, and integrated-tax safeguards. Incomplete claims must be returned with a deficiency memo within fifteen days, while complete or rectified claims are acknowledged and registered. Non-compliance with a deficiency memo within the applicable period makes the claim time-barred. Registered claims require verification that no duplicate refund, audit objection, or recovery demand is pending.
Applying CAROTAR maintaining consistency with the provisions of relevant trade agreement or its Rules of Origin
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Consistency with Rules of Origin: officers must apply CAROTAR aligned with trade agreement verification and information rules.
Officers must apply CAROTAR consistent with the Rules of Origin in the relevant trade agreement; where conflict exists, the Rules of Origin prevail. Proper officers may request further information if origin criteria are suspect and may proceed to further verification if importers do not provide required information, all subject to the verification standards and procedures of the applicable trade agreement.
Revised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962
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Arrest for customs offences restricted to exceptional situations with revised value and offence based thresholds.
Arrest powers under the Customs Act are to be exercised only in exceptional situations where specified operational thresholds or offence characteristics are met, including unauthorised baggage importation, smuggling of high value or prohibited goods, wilful mis declaration or concealment in appraisement cases, fraudulent evasion of duty, misuse of drawback or exemptions, and fraudulently obtained instruments; certain categories (counterfeit currency, arms, explosives, antiques, art treasures, protected wildlife and endangered species) fall outside the value thresholds and may warrant arrest based on facts and circumstances. The Board directs circulation of these revised guidelines and reporting of implementation difficulties.
Guidelines for launching of Prosecution in relation to offences punishable under the Customs Act, 1962
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Prosecution thresholds for customs offences updated, altering when high-value smuggling and commercial fraud cases are initiated.
Revised monetary thresholds for initiating prosecution under the Customs Act, 1962 set specific limits for baggage/outright smuggling and appraising/commercial-fraud cases, triggering prosecution where unauthorized importation, wilful mis-declaration, concealment of restricted goods, duty evasion, fraudulent drawback or fraudulent use of instruments meet the prescribed thresholds. Non-declaration of foreign currency by foreign nationals/NRIs at departure exceeding the baggage threshold should not automatically lead to prosecution if lawful acquisition and inadvertent non-declaration are claimed. Sanctions granted after this Circular must follow the new limits and pending unfiled sanctioned cases must be reviewed accordingly.
Instruction regarding Requirement of Health Certificate accompanied with the import of food consignments
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Health Certificate requirement for imported milk, pork and fish mandates sanitary attestations ensuring food safety before entry.
Imported consignments of milk and milk products, pork and pork products, and fish and fish products must be accompanied by a Health Certificate issued by the exporting country's Competent Authority in the prescribed Annexure-I format, containing product identification, transport and entry details, authorised official attestations of establishment approval, compliance with Indian Food Safety and Standards product, microbiological and additive requirements, hygienic production and HACCP-based controls, absence of prohibited residues beyond prescribed limits, and a ninety-day certificate validity.
Amendment in Export Policy of Items under HS Code 1101
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Export policy amendment makes exports of wheat-flour items subject to IMC recommendation and quality certificate requirement.
Export policy for items under HS Code 1101 remains 'Free' but export is conditioned on recommendation of the Inter-Ministerial Committee (IMC), and IMC-approved shipments require a Quality Certificate from the Export Inspection Council or its authorized agencies. Transitional arrangements under Para 1.05 of the Foreign Trade Policy are excluded, while specified consignments already loaded or registered with Customs during the interim period are permitted to export.
Extension of Customs clearances beyond normal working hours in Inland Container Depot(s)
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Round-the-clock customs clearance expanded to inland container depots, allowing locally designated extended clearance regimes subject to resource and publicity requirements.
Pr. Chief/Chief Commissioners may designate Inland Container Depots for extended customs clearance in one of three modes: round the clock clearance, seven day clearance with stipulated hours, or specified extended hours on certain days. Designation can be limited to specified import/export categories (facilitated Bills of Entry, reefer/perishable exports sealed before Customs, free Shipping Bills) or cover all such categories. Authorities must consider trade requests, volume and commodity nature, involvement of other agencies, custodians' arrangements and cost recovery; ensure staffing and logistics; issue Public Notices and Standing Orders; and inform the Board by email.
Revised guidelines of conduct of personal hearing dated 21st August 2020
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Virtual personal hearings allowed only at assessee request; physical hearings continue for those not opting for virtual.
The amendment provides that personal hearings before adjudicating and appellate authorities shall be conducted in virtual mode only at the assessee's request; for assessees not opting for virtual mode, personal hearings shall be conducted in physical mode. Any difficulty in implementing these instructions must be reported to the Board immediately.
Developing an all India software known as Customs Broker Licensing and Management System (CBLMS)–reg.
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Customs Broker Licensing requires brokers to update valid contact details to receive CBLMS login credentials.
A centralized Customs Broker Licensing and Management System (CBLMS) requires brokers to provide error free active registered email addresses and mobile numbers before login credentials can be issued. Records extracted from ICES showed invalid or inactive contact details; brokers under sub regulation 2 of Regulation 7 of the Customs Brokers Licensing Regulations, 2018 in the Mangalore Commissionerate must submit the prescribed pro forma with updated contact and identifying details for updating in the EDI portal.
Clarification on Electro-Chemiluminescence Immunoassay kits
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CLIA diagnostic kit equivalence: ECLIA deemed technologically comparable, enabling similar customs classification for imports.
The Ministry explains that CLIA denotes chemiluminescence-based immunoassays using various label systems, including redox-mediated light emission, and that ECLIA uses an electrochemical redox reaction to generate chemiluminescence. Both techniques rely on antigen-antibody binding, detect chemiluminescent signals for diagnostic analytes, and have the same applications. Consequently, ECLIA is functionally comparable to CLIA, and field formations should treat this technical equivalence when assessing imported diagnostic kits.
Compendium of orders/ circulars/ guidelines issued from WPC Wing, DoT in regard to Import licensing requirement from WPC wing for import of wireless equipment
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Import of wireless equipment requires WPC import licences or ETA; self declaration routes exist for OEMs and TSPs via Saral Sanchar.
Import of wireless transmitters/receivers/transceivers requires WPC import licence; devices in license exempt bands need ETA which may be obtained by self declaration for specified finished products (supported by a Saral Sanchar import undertaking) or by scrutiny based ETA for DGFT 'Restricted' items which then require an RLO import licence. OEMs with valid DPLs may import transceivers/radio modules without separate WPC import licences subject to undertakings and reporting; TSPs may import on self declaration via Saral Sanchar. Experimental, trial, manufacturing, testing and demonstration licences include import permissions but prohibit commercial sale and require compliance with technical, stocking and reporting conditions.
Amendment to S. No. 515A of notification No. 50/2017-Customs
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Tariff classification alignment preserves concessional basic customs duty entitlement for open cell imports despite HSN reclassification.
Amendment aligns tariff references so that Open Cells for manufacture of LCD and LED TV panels are treated as Flat Panel Display Modules and preserves the existing concessional basic customs duty where goods match the exemption description and importers follow the concessional import procedure; parts remain classifiable as parts for display apparatus, and entitlement should not be denied solely for prior classification during the transitional period.
Amendment in Export Policy of Wheat Flour (atta)
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Export of wheat flour subject to Inter-Ministerial Committee recommendation, changing clearance rules and transitional arrangements.
Wheat flour export remains Free but is now subject to recommendation of an Inter Ministerial Committee (IMC) effective 12 July 2022; Para 1.05 transitional arrangements of the Foreign Trade Policy are not applicable. Consignments between 6 July and 12 July 2022 are allowed only if loading had commenced before the Notification or the consignment was handed to and registered with Customs. Quality-related modalities will be issued separately, and Commissioners are instructed to implement the Notification immediately.

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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 ... Summary

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Acts Income Tax