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.

End-use documentation requirement for specified imports to be uploaded, enabling quicker customs assessment and clearance.
Imports under Chapter 84 must be accompanied at filing by detailed supporting documents uploaded to the electronic repository, including product catalogues, technical writeups and end use evidence, and the image reference number for each uploaded document must be declared at the item level in the Bill of Entry to facilitate accurate classification and timely assessment.

Import of medical devices requires CDSCO licensing, standards conformity under Rule 7, and port-level drug controller verification.
Import of medical devices including surgical and medical examination gloves requires a CDSCO license: Class A and B from 01.04.2023 and Class C and D from 01.10.2023. All Bills of Entry must conform to Rule 7(1) standards hierarchy (BIS, then ISO/IEC or pharmacopeia, then validated manufacturer standards) and comply with Rule 44 before clearance. Consignments must be referred to the Assistant Drug Controller (I) at the port for verification prior to customs clearance.

Customs brokers must use Add OPS Employee on CBLMS for staff already operating under Form C, not submit new Form C intimations.
Advisory requires customs brokers whose CB Profile is validated by the Parent Policy Section to add employee details for other policy sections already operating under Form C using the "Add OPS Employee" tab; "Intimation under Form C" is reserved for fresh notifications to commence operations under regulation 7(3) of the Customs Broker Licensing Regulations, 2018. The CBLMS user manuals specify login, selection of Existing_CB_Profile or Application Form, required policy-section identifiers, association membership uploads, detailed employee data fields, file format/size limits, and the need to save each employee entry and finalize submission with an attestation of accuracy.

Empanelment of valuers: selection and contractual terms for valuation of seized goods, including fee structure and termination rights.
Empanelment of Government-approved valuers and qualified Chartered Accountants is invited to value seized or confiscated goods for fixation of fair price. Applicants must submit applications on plain paper stating a fixed percentage fee with a maximum limit and enclose certified proof of ICAI membership or government appointment. Selected applicants will enter a one-year engagement, must complete valuations within ten days of intimation, and either party may terminate with sixty days' notice. The division may accept or reject applications without assigning reasons.

Import of mobile phones now requires ICDR-issued IMEI certificates and Customs validation to block duplicate or fake IMEIs.
The SOP mandates importers obtain an IMEI certificate via the ICDR portal, which validates TAC/IMEI data against GSMA and ICDR checks and issues certificates with control numbers and QR codes when IMEIs are valid; applications are rejected for null, all-zero, duplicate or invalid IMEIs. Customs must validate presented IMEI certificates on ICDR, perform certificate level validation on 100% of consignments, and conduct random physical examinations of consignments and limited handset switching to verify IMEI conformity, while non genuine markings are handled under prevailing customs law.

Faceless Assessment: importers must upload legible, linked supporting documents to expedite customs assessment and avoid queries.
Faceless Assessment requires importers and customs brokers to upload complete, legible and correctly tagged supporting documents in e-Sanchit at the time of filing the Bill of Entry, including product catalogues, technical write-ups, value-supporting records and applicable compliance certificates. Preferential duty or exemption claims must be supported by origin or concessional documents and statutory conditions satisfied before filing. Specific group-wise and product-specific documents are listed in the Annexure, and additional documents may be requested by the assessing officer as necessary.