Re-crediting of CO Bond requires monthly submission of import and export details to Container Cell for verification and bond reconciliation.
Where ICES v1.5 lacks an automated re-credit function, MLO/Shipping Agents must submit monthly import and matching export details (IGM and landing application numbers/dates, container numbers, shipping bill and EGM numbers/dates, POMS/ITDR) to the Container Cell email by the 5th; the Container Cell will verify submissions in ICES and forward verified applications to the Assistant/Deputy Commissioner for CO Bond reconciliation and issuance of cancellation certificates. The amendment is effective from 17/05/2022.

Export prohibition of wheat: consignments registered with Customs before the amendment may proceed under Handbook provisions.
Wheat export policy was amended to prohibit exports, subject to a transitional exception: consignments handed to Customs for examination and registered in Customs systems on or before the amendment's effective date may be allowed to export pursuant to Para 9.12(B) of the Handbook of Procedure; Customs field formations are directed to implement this approach when processing such consignments.

Transit on same conveyance: ECTS-monitored return containers from Bangladesh allowed to carry imports into India with ICD clearance.
Allows Bangladesh exporters to use empty containers returning by rail to India via Petrapole-Benapole or Gede-Darshana, transporting closed containers to a designated ICD under Section 53 with monitoring by ECTS. CONCOR must execute a running bond, file an Import Report on ICEGATE listing destination ICD, container and ECTS seal numbers; Customs will affix and verify ECTS seals, monitor transit, and perform checks. At the ICD the Custodian files a Cargo Arrival Report and Customs inspects and unseals containers; matching trip and arrival reports lead to bond credit and importers file Bills of Entry at the ICD under Section 55 for assessment and clearance.

Export prohibition on Durum wheat imposed with limited exceptions; customs instructed to implement immediately per DGFT guidance.
A prohibition on the export of various categories of Durum Wheat has been imposed, subject to specified allowances for certain shipments, and takes immediate effect; DGFT trade notice provides modalities for implementation, and Customs authorities are directed to implement and enforce the notification and trade notice at export points.

Valid customs tariff headings must govern import and export declarations, with pending filings recalled or amended where tariff changes apply.
Customs Tariff amendments require import and export declarations, including ex-bond Bills of Entry, to use new or valid Customs Tariff Headings. Advance or prior Bills of Entry pending regularisation must be recalled and reassessed where affected tariff headings or notifications have changed. Shipping Bills may require amendment where export benefits linked to amended tariff headings are affected. Accurate tariff declarations are required, and implementation issues concerning tariff lines or clearance requirements may be reported.

Waiver of late fee for bills of entry delayed by system error, available on production of negative acknowledgement.
Waiver of Late Fee is granted for Bills of Entry filed late in respect of IGMs filed on 01.05.2022 and 02.05.2022 due to Systems Error (code 523), subject to production of the electronic negative acknowledgement, and the Public Notice operates as a Standing Order for departmental staff.

Customs exemption for medical oxygen parts preserved where emergency imports were used for intended manufacture and use.
Notification No. 28/2021 exempted customs duty and health cess on oxygen and related equipment, and paragraph 11 extended full exemption to parts of specified medical oxygen equipment subject to IGCR compliance. These instructions state that due to COVID 19 emergency circumstances, procedural non observance of IGCR for emergency imports will not alone defeat the exemption, provided the imported parts were used for manufacture, transport, distribution or storage of oxygen and such use is verifiable from invoices and related documents; the relief applies only to imports under Notification No. 28/2021.

Risk management committee strengthens national and local oversight of Customs and GST risk parameters and analytics-driven interventions.
The National Risk Management Committee (NRMC) is established as a standing national body to review and update risk parameters for Customs and GST, convened by the nodal analytics agency and chaired by the Member (Investigation). It will meet at least annually to advise on risk criteria across import/export, passenger and cargo profiling, post clearance audit and technology adoption (including AI/ML and image analytics), oversee centralised digitised examination orders, and forward recommendations to the Board. Local Risk Management Committees in each Customs and CGST zone will meet quarterly to apply local risk indicators, decide interventions, review alerts and submit minutes to the NRMC secretariat.

IGCR implementation for SEZ-to-DTA clearances requires EPC debit of EI bonds in ICES before SEZ release of goods.
Implementation of IGCR for SEZ clearances to the DTA requires filing the bill of import at SEZ Online; after SEZ assessment the SEZ transmits SEZ B/E details and duty foregone to the jurisdictional EPC/preventive officer, who debits the corresponding EI bond in ICES under the ACP role. After debiting the bond the EPC/Preventive officer notifies the SEZ officer offline to permit release of goods; this offline process continues until integration with SEZ Online.

Container scanning procedure at the port sets out holds, movement controls, seal checks, and clearance only after clean scanning.
Commissioning of a Mobile X-ray Container Scanner at Syama Prasad Mookerjee Port, Kolkata is accompanied by a detailed procedure for containers selected for scanning. The notice sets out the role of the Container Scanning Division, the method of selection and intimation, insertion of system holds for CMAO and CTAO containers, movement only through Gate No. 4 to the scanner yard, record-keeping, seal verification, scanning, mandatory re-entry through Gate No. 8, communication of scan results, issuance of customs documents for containers found Scanned Clean, and segregation of Not Clean containers for 100% examination.

Assignment of functions clarified: new statutory provisions define officer classes and assignment limits affecting jurisdiction and faceless assessment.
Amendments expressly empower the Board, Principal Commissioners or Commissioners to assign functions to defined classes of customs officers through newly inserted sub sections of section 5, allow imposition of conditions or territorial/subject limitations and concurrent exercise of powers for work management, and insert section 110AA to confirm that the officer who originally exercised jurisdiction retains exclusive authority to take consequential statutory action following inquiry, investigation or audit; notifications implement appointments, adjudication allocations, audit assignments and faceless assessment arrangements.

AD code validation required for courier bills of entry to ensure successful transmission to RBI payment systems via ICEGATE.
Operational integration of ECCS with RBI's IDPMS/EDPMS via ICEGATE requires that authorised dealers' AD codes be entered validly when filing courier Bills of Entry/CSBs in ECCS; omission or invalid AD codes prevents transmission to RBI. Traders and authorised couriers must ensure correct AD code registration on ICEGATE before filing; existing AD code registration at an ACC location with the same ICT port code obviates separate registration.

Export-proceeds realization monitoring requires RBI-BRC reconciliation, with unreconciled drawback recoverable with interest and portal-based correction mechanisms.
Export-proceeds realisation for shipping bills receiving duty drawback is monitored through the RBI-BRC Module. Exporters must ordinarily realise proceeds within the permitted period, failing which the related drawback becomes recoverable with applicable interest. Exporters should obtain EDPMS updates through authorised dealer banks for Customs reconciliation. ICEGATE permits enquiry into shipping-bill status, foreign-exchange realisation details, and rectification of incorrect EDPMS status. Short realisation attributable to foreign-bank charges or overseas agency commission requires documentary support.

Exemption for petroleum operations simplified; certification removed and importer verification available via centralised web portal.
Customs notification streamlines import concessions for goods used in petroleum operations by rationalising eligibility criteria and simplifying disposal procedures; the prior pre-import certification requirement is removed. A centralised web portal lists project-wise details of licensees, lessees and contractors for verification by assessing officers. The circular directs issuance of Trade/Public Notices, sensitisation of field formations, and reporting of implementation difficulties to the Board.

Authorized Officers under FSS Act ensure imported food samples are tested only at FSSAI notified NABL accredited laboratories.
Designation of Authorized Officers requires Customs officers at identified Points of Entry to ensure that samples of imported food are tested only in FSSAI notified laboratories holding valid NABL accreditation. Customs Authorized Officers must implement the lists of PoEs and laboratories provided by FSSAI and report any implementation difficulties to the Customs Commissionerate.

Notification of Authorised Officers corrected; ICD name and port code amended under FSS provisions, instruction updated
Corrigendum amends Annexure 1 entry at serial number 27 under "Inland Container Depot (ICD) and Special Economic Zone (SEZ)": replace 'ICD Nagpur' with 'ICD Mihan' and change port code 'INNGP6' to 'INKPK6' in respect of the Board's Instruction No. 2/2022-Customs.

Customs brokers: expiry date optional; 365 days inactivity triggers automatic PAN India suspension; revocation via POLOFF/POLMGR.
ICES now permits customs broker licence registration without an expiry date, removing the requirement to extend licence dates in the System; if a broker files no documents in the Customs EDI System for 365 days from the later of last filing or registration, the System will automatically suspend the licence PAN India. Suspension and revocation functions remain available and revocation can be effected by users with POLOFF and POLMGR roles; operational guidance and screenshots are provided in Annexure A.

Anti-evasion toolkit to equip customs and preventive teams with operational items to enhance search and seizure readiness.
Directs Customs and CGST preventive/anti-evasion teams to be equipped with a standard anti-evasion toolkit as per a tentative list at Annexure A to enhance efficiency during searches, stock verifications, panchnama preparation and arrests away from office premises; the annexed list is suggestive and may be adapted to local needs, and formations may forward difficulties or suggestions to the issuing authority.

Automated concessional-duty imports require electronic prior intimation, bond registration, monthly reporting, and accountable movement of goods.
Importers claiming concessional-duty benefits must provide one-time electronic prior information in Form IGCR-1, obtain an IGCR Identification Number, and furnish continuity-bond particulars for use in the bill of entry. Electronic procedures replace transaction-specific permissions and most receipt intimations, while non-receipt or short receipt must be reported in Form IGCR-2. Goods moved for job work or inter-unit transfer require invoice or, where applicable, e-way bill records. Monthly Form IGCR-3 statements and prescribed accounts replace quarterly returns, and contraventions attract prescribed penalties in addition to customs-duty recovery measures.

Concessional-duty import automation requires electronic IIN and bond declarations, monthly reporting, and compliance with goods utilisation conditions.
Automation of concessional-duty imports requires one-time electronic prior information in Form IGCR-1 and generation of an IGCR Identification Number. Importers must declare the IIN and continuity bond details in the bill of entry, enabling exemption processing and automatic bond debit. Receipt and job-work intimations are removed, but non-receipt, short receipt and goods movements must be recorded and reported in the monthly statement. Imported goods must be used for the intended purpose within six months, or re-exported or cleared on payment of differential duty and interest. Monthly Form IGCR-3 replaces quarterly returns.