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Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023
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Mandatory import/export qualifiers require chemical IUPAC/CAS, medicinal plant and formulation identifiers to streamline customs clearance.
Import declarations for Chapters 28, 29, 32, 38 and 39 must include IUPAC name and CAS number of constituent chemicals and constituent fields at the time of filing; export Shipping Bills must include medicinal plant names for Chapter 12 parts, formulation names for Chapter 30 formulations, and surface material identifiers for specified Chapter 84 items. These qualifiers are additional to existing declarations, enabled under the electronic Bill of Entry and Shipping Bill regulations, and detailed identifier tables and field formats are provided in Annexures for mandatory use.
Electronic Repairs Services Outsourcing (ERSO) – initiation of pilot at ACC Bengaluru
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Electronic repairs services outsourcing enables streamlined import for repair and re export with expedited customs clearance and bond mechanism.
The ERSO pilot at ACC Bengaluru establishes a streamlined import for repair and re export regime requiring advance, error free filing, legible e Sanchit uploads, and use of a continuity re export bond without bank guarantee debited/credited via EDI. A nominated nodal officer and team will fast track consignments, ensuring immediate first check examination on arrival, coordinated faceless assessment, and involvement of an empaneled Chartered Engineer or appropriate technology for identity verification. Designated controlled examination areas and resource augmentation by the Bengaluru Customs Zone are mandated, with weekly progress reporting during a three month pilot.
Launch of ‘Online Payment’ functionality on CBLMS – Reg.
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Online payment for customs broker charges enabled on CBLMS, allowing digital settlement via integrated payment gateway.
Launch of online payment on the Customs Brokers Licensing Management System (CBLMS) permits digital payment via the integrated Bharatkosh Payment Gateway. The portal now allows online settlement specifically for new licence fees, penalty for renewal of an invalid licence, and G Category examination fees, with the payment option embedded in the corresponding CBLMS application workflows.
Faceless Assessment – Re-organisation of National Assessment Centres and Faceless Assessment Groups
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Faceless Assessment restructure: NACs reduced and FAGs reorganized to promote specialization and uniform examinations with anonymised escalation mechanism introduced
Faceless Assessment is restructured by consolidating eleven National Assessment Centres into eight and reconstituting Faceless Assessment Groups aligned to tariff chapters and zones based on assessable import value to promote commodity specific specialization. Each revised NAC will be convened by a single Principal Chief/Chief Commissioner responsible for coordination and duties previously assigned to co conveners. Complementary measures cited include an Anonymised Escalation Mechanism for delays and Standard Examination Orders to enhance uniformity; DG Systems will issue advisories and implementation issues are to be reported to the Board.
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 functionality enables nodal officers to correct OPS details in validated customs broker profiles.
The Manage CB Profile functionality in CBLMS authorises Nodal Officers of parent Policy Sections to edit or add incorrectly filled or wrongly validated Other Policy Section (OPS) details in validated Customs Broker profiles. Nodal Officers may add OPS office details and one contact person per office; thereafter brokers must update all employees of those OPS offices using the 'Add OPS details' application for validation. Requisitions to amend OPS details must be emailed to the Vijayawada policy Nodal Officer and include specified parent CB identifiers, full office particulars, contact person details, and required scanned proofs in prescribed formats.
Guidelines for implementation of pilot project relating to import of goods for repair & maintenance and re-export under ERSO Project- Reg.
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Import for repair and re export procedures under ERSO require advance filings, mandatory first check and a continuity re export bond.
Pilot ERSO procedures require importers to file advance Bills of Entry with accurate descriptions and upload legible documents in e Sanchit, execute a running continuity re export bond without bank guarantee debited by the system, opt for mandatory first check examination on arrival with a Chartered Engineer certificate from empaneled CEs, and have assessment coordinated by Faceless Assessment Groups and expedited by a designated Nodal Officer and ERSO Customs team; movement to a Public Bonded Warehouse for deferred examination is permitted at importer's option.
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.

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Assessment of Bills of Entry pertaining to Chapter 84.

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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 ... Summary

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Acts Income Tax