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42/2026 - 24-09-2026 Customs
Mandatory additional qualifiers in export declarations in respect of certain textile products w.e.f. 01.11.2026
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Mandatory flame-retardant fabric qualifiers distinguish specified textile exports from other fabrics in electronic customs declarations.
Specified woven and knitted fabric tariff items under Chapters 52, 55 and 60 require mandatory additional qualifiers in electronic export declarations from 1 November 2026. Exporters must use the qualifier "CHR" and declare either "FR001 - Flame Retardant Fabric" or "FR009 - Other than Flame Retardant Fabric" while filing shipping bills in the Customs Automated System. The requirement distinguishes fabrics used in fire/flame-retardant textile products from other fabrics sharing the same tariff classifications and supports implementation of the Production Linked Incentive Scheme for Textiles.
22 - 23-09-2026 FEMA
Exim Bank’s GOI-supported Line of Credit (LOC) for ₹ 4,850 crores the Government of Maldives, for financing various developmental projects in Maldives
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Government-supported export credit requires eligible Indian supply, export declarations, and commission remittances only after full export-value realisation.
Exim Bank's Government of India-supported Line of Credit finances eligible Indian goods and services for developmental projects in Maldives, subject to Foreign Trade Policy eligibility and approval of eligible contracts. At least 75% of the applicable contract price must comprise goods, works and services supplied from India, while up to 25% may be procured outside India. Exports must be declared in the Export Declaration Form or Shipping Bill. Agency commission is not payable, although foreign-currency remittances may be permitted after full realisation of eligible export value and compliance with applicable requirements.
PUBLIC NOTICE No. 126 / 2026 - 21-09-2026 Customs
Chennai IV Commissionerate - Permission for Inter CFS movement of LCL Export Cargo from other CFS to Allcargo Terminals Ltd CFS by M/s. Allcargo Logistics Ltd.
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Inter-CFS movement of LCL export cargo is permitted subject to post-LEO sealing, consolidation, custody, and compliance controls.
Inter-CFS movement of LCL export cargo from authorised originating CFSs to Allcargo Terminals Ltd. CFS is permitted after grant of a Let Export Order, with cargo moved in Customs-sealed containers for consolidation or assimilation and subsequent export. Each Shipping Bill must move in full; stuffing, sealing, document transfer, gate-out, unloading, de-stuffing, re-stuffing and final removal require Customs supervision, seal verification, endorsements and bond debits. Destination operations require tally records, shipment within 30 days, periodic reporting, safe custody and segregation of cargo. Custodians remain liable for losses, unlawful substitution and non-compliance.
PUBLIC NOTICE No. 113/2026 - 21-09-2026 Customs
Module on drawl of Samples by the Customs Officers on request of AQCS officers
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Mandatory customs sampling enables digital testing and blocks Out-of-Charge clearance until requested samples are drawn.
Customs EDI procedures require Customs officers to draw samples when an online AQCS request is made for a Bill of Entry marked for a No Objection Certificate. The system displays a sampling prompt during examination and Out-of-Charge, and prevents clearance unless the requested sample is drawn. Officers must generate and electronically transmit the test memo, dispatch the physical sample with a test memo copy, and access the digitally integrated test report through NOC details.
Instruction No. 17/2026 - 21-09-2026 Customs
Clarification in respect of difficulties being faced by field formations in adjudication of cases where Show Cause Notices have been issued under Section 28AAA of the Customs Act, 1962 in light of TRU instruction vide D.O. letter dated 01.06.2012 at para II.2
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Section 28AAA recovery proceedings require Customs adjudication or DGFT determination first, depending on the alleged fraudulent basis.
Section 28AAA proceedings require Customs and DGFT to act according to the nature of the alleged fraud. Shipping Bill misdeclaration cases must first be investigated and adjudicated by Customs, with consequential amendment where warranted, before DGFT considers cancellation. Policy interpretation, eligibility and entitlement issues must first be determined by DGFT, whose view governs Customs proceedings. Where DGFT cannot cancel an instrument or scrip because of technical or legal constraints, adjudication may proceed on merits. In other cases where cancellation action has begun, adjudication awaits DGFT cancellation.
IBBI/II/106/2026 - 21-09-2026 IBC
Judgments of the Hon'ble Bombay High Court and Delhi High Court on cessation of interim moratorium in respect of personal guarantors to corporate debtors.
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Interim moratorium for personal guarantors ceased for pending insolvency applications from the amendment's effective date.
Interim moratorium under sections 96 and 124 of the Insolvency and Bankruptcy Code ceased to apply to personal guarantors of corporate debtors from 26 May 2026, including applications pending before the Adjudicating Authority. The amendment operates retroactively, rather than retrospectively, by applying prospectively from its effective date to existing pending proceedings. Pending insolvency applications against personal guarantors are therefore not subject to the interim moratorium from that date.
Instruction No. 16/2026 - 18-09-2026 Customs
Authorised Officers under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulation, 2017
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Food import authorised-officer designations add an inland clearance point, updating customs entry-point administration and officer sensitisation measures.
Food-import controls designate authorised officers at notified points of entry under the Food Safety Standards Act and the Food Safety and Standards (Import) Regulations. ICD Dhanakya, Jaipur, is added as a food-import point of entry, increasing the notified network to 172 locations. Customs Superintendents, Appraisers, Inspectors and Examiners are designated as authorised officers at this ICD and SEZ location. Customs formations are to sensitise officers, with prior arrangements modified only to reflect this addition.
PUBLIC NOTICE NO. 52/2026 - 17-09-2026 Customs
Implementation of Risk-Based Selective Boarding of Vessels at NSD/KPD/HDC/Century Port/Budge Budge Jetty/Designated Anchorage points at Sandheads, Sagar & Diamond Harbour
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Risk-based vessel boarding requires advance profiling while masters and agents remain fully liable for accurate declarations and onboard stores.
Risk-based selective physical boarding of vessels is determined through advance profiling based on compliance history, voyage details, crew, cargo and declarations relating to crew effects, ship stores and satellite devices. Terminal Operators must submit tentative vessel lists for assessment and physical-boarding clearance. Where a vessel is not selected, the Master and Shipping Agent remain fully responsible for accurate declarations, safeguarding onboard stores, preventing illegal unlading or consumption of restricted, high-duty or un-manifested goods, and promptly reporting logistical, itinerary or documentation changes.
Trade Notice No. 28/2026-27 - 16-09-2026 DGFT
Revision in Timeline for Issuance of PSIC and One-time Relaxation for Issuance of Backlog PSICs
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Pre-shipment inspection certificate timelines are shortened, while backlog certificates from earlier inspections receive a limited transitional issuance relaxation.
PSICs must be generated and issued within two days of inspection, with system access confined to that period and uploading required from the inspection location or country. A one-time seven-day transitional relaxation permits recognised Pre-Shipment Inspection Agencies to clear backlog certificates for inspections completed before 25 August 2026 where system restrictions prevented issuance. Other PSIA/PSIC requirements remain unchanged.
PUBLIC NOTICE NO. 51/2026 - 15-09-2026 Customs
Modification of Public Notice No. 04/2019 dated 04.01.2019 regarding computation of 48-hour period for clearance of Direct Port Delivery (DPD) containers
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Direct Port Delivery clearance period excludes port and customs holidays and Sundays, while Saturdays remain included in calculating the deadline.
The 48-hour clearance period for Direct Port Delivery containers excludes Sundays and holidays observed by the Port and Customs, while Saturdays remain included. Containers not cleared within that period are to be shifted by rail to Balmer Lawrie Container Freight Station within 72 hours of landing. Where Customs clearance is not obtained within 72 hours, the containers are treated as ordinary or non-DPD containers. All other DPD procedural conditions remain unchanged.
Public Notice No. 112/2026 - 15-09-2026 Customs
Public Notice containing therein list of EGM Errors for the Month of July- 2026
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Export General Manifest compliance requires correcting shipping-bill EGM errors or filing departure manifests to avoid delays in export incentives.
Export General Manifest compliance requires the person in charge of a conveyance carrying export goods to deliver a Departure Manifest to the proper officer before departure from the Customs station. Shipping Bills identified with EGM errors must be rectified under the applicable standing-order procedure, or a Departure Manifest must be filed where appropriate. Exporters, Customs Brokers, Shipping Lines, custodians and others concerned are requested to take action because incorrect or missing Departure Manifests may delay post-export benefits and export incentives.
PUBLIC NOTICE NO. 06 /2026 - 15-09-2026 Customs
Implementation of Risk-Based Selective Boarding of Vessels under the jurisdiction of the Customs (Preventive) Commissionerate, Bhubaneswar
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Risk-based vessel boarding uses advance profiling while assigning masters and agents full responsibility for accurate customs declarations.
Risk-based selective physical boarding of vessels is conducted through advance profiling based on compliance history, voyage details, cargo, port records and vessel declarations. Port operators provide weekly berthing lists, and the Boarding Section records risk-based reasons for physical inspections. Where a vessel is not boarded, the Master of the Vessel and Shipping Agent remain fully responsible for accurate electronic declarations, proper control of ship stores and crew effects, prevention of unlawful unloading or consumption of restricted, high-duty or unmanifested goods, and prompt reporting of logistical or documentation changes.
Trade Notice No. 27/2026-27 - 14-09-2026 DGFT
Inviting comments/suggestions on Amendment in Para 2.93 of the Handbook of Procedures, 2023 - Rules of Origin (Non-Preferential)
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Non-preferential rules of origin would govern export qualification, certificates, import origin declarations, and risk-based verification.
Proposed non-preferential rules of origin require export goods to be manufactured by the exporter and, where imported inputs are used, to undergo processing beyond specified minimal operations. Export certificates of origin evidence origin without preferential tariff entitlement and may be issued electronically by authorised agencies; eligible Status Holder manufacturer exporters may self-certify. Import origin is determined through wholly obtained criteria for specified agricultural goods and, for other goods, tariff-heading change or prescribed value addition. Importers must self-declare origin, with clearance generally based on that declaration and limited risk-based verification.
30/2026-2027 - 14-09-2026 DGFT
Extension of timeline for surrender of unutilised TRQ quantity allocated for import of 10 Lakh MT of Raw Sugar
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Raw sugar tariff-rate quota surrender timeline extends, while existing surrender charges and all other allocation conditions remain unchanged.
Timeline for surrender of unutilised tariff-rate quota (TRQ) quantities allocated for import of 10 lakh MT of raw sugar is extended until 30 September 2026. TRQ holders may surrender unutilised allocated quantities subject to payment of an amount equal to 0.5% of the CIF value of the quantity surrendered, in accordance with existing modalities. All other conditions governing the raw-sugar TRQ allocation and surrender process remain unchanged.
FACILITY NOTICE 111/2026 - 11-09-2026 Customs
In terms of Notification No. 104/94-Cus dated 16.03.1994 and Board's Circular No. 83/98-Customs dated 05.11.1998, containers of durable nature are exempt from payment of whole of the duty of customs and the whole of additional duty payable, provided that such containers are re-exported within six months, subject to the condition that a Bond is executed by the Importer or the Shipping Agent
Show AI Summary
Temporary container import duty exemption requires timely re-export, bond execution, and reasoned extensions under a tiered approval process.
Temporary import of durable containers is exempt from customs duty and additional duty where a bond is executed and the container is re-exported within six months of landing. Extensions follow a graded approval mechanism and rejection requires recorded written reasons. Off-hiring is not a valid ground for extension. Cargo requiring examination or investigation should be destuffed so that containers can be released for re-export. Extension proposals and rejections must record specific, case-based reasons, while manual submission of related documents and statements stands discontinued.
Public Notice No. 50/2026 - 10-09-2026 Customs
Complete Rollout of Sea Cargo Manifest Transshipment Regulations (SCMTR), 2018 on the Customs EDI System
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Sea cargo manifest filing is fully operational, enabling live import and export message submission and dedicated implementation support.
Sea Cargo Manifest and Transshipment Regulations, 2018 are fully operational on the Customs EDI System, with all import and export functional message structures available for live filing through the ICEGATE portal. Import Trans-shipment messaging for re-working less-than-container-load import cargo and Stripping messaging for export CIM movement are operational. A local SCMTR Cell, headed by the designated Nodal Officer, manages communications and resolves implementation or live-filing issues.
PUBLIC NOTICE NO. 07/2026 - 09-09-2026 Customs
Appointment of approved Valuers for valuing Gold, Silver, Jewellery, Precious Stones and Valuable Articles etc. - Calling for nomination
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Approved assayer and valuer appointments require qualifications, independent valuations, prescribed fees, records, and accountability for professional misconduct.
Approved assayers and valuers may be appointed to assay and value precious metals, jewellery, stones, valuable articles, and seized or confiscated goods. Applicants must meet prescribed qualification, experience, integrity, disclosure, and independence requirements, and are subject to verification, shortlisting, and interview. Appointed professionals must issue valuation certificates, remain available when required, maintain records, avoid conflicts of interest, and follow authorised fee arrangements. Misconduct, negligence, false valuation, or material non-disclosure may lead to suspension, cancellation, removal from the panel, and legal proceedings where warranted.
Instruction No. 15/2026 - 09-09-2026 Customs
Registration of Importers under Centralized EPR Portal for Plastic Packaging as per Plastic Waste Management Rules, 2016 (as amended) and verification of registration
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EPR Registration for Plastic Packaging Imports requires verification of one-time certificates to support customs clearance.
EPR registration is mandatory for importers of plastic packaging, packaged commodities, plastic raw materials and intermediate materials used for plastic packaging manufacture. Customs officers must verify EPR registration certificates before clearing covered import consignments. Certificates indicating one-year validity are to be treated as one-time registration certificates that do not require renewal under the applicable Plastic Waste Management Rules amendment and are valid proof of EPR registration for import clearance.
IBBI/CIRP/105/2026 - 09-09-2026 IBC
Due diligence by Insolvency Professionals regarding misuse of IBC framework
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Due diligence in insolvency proceedings requires professionals to investigate misuse indicators and seek directions where fraudulent or malicious purpose appears.
Insolvency Professionals must examine potential misuse of insolvency proceedings for purposes unrelated to resolution or liquidation. Warning indicators include creditor dominance following a recent debt assignment, connected debtors with overlapping creditor committees, inadequate competition in resolution, unsupported disproportionate creditor realisations, fraud-related regulatory or enforcement links, and unjustified related-party transactions. Indicators are not conclusive and require a holistic assessment. Where reasonable grounds indicate a fraudulent or malicious purpose, the Insolvency Professional must apply to the Adjudicating Authority with the relevant indicators, material and reasons.
HO/47/16/13(5)2026-MRD-POD1/ I/20735/2026 - 09-09-2026 SEBI
Review of Position Limits for Clients and Penalty Provisions for Violation / Breach of Position Limits for Commodity Derivatives Segment
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Commodity derivative position limits revise client caps, delivery-based categories, and escalating penalties for repeated trading breaches.
Client-level open-interest breaches in commodity derivatives attract daily monetary penalties based on excess position, closing price, duration and a two-percent rate, subject to different caps according to the extent of breach. Members must reduce excess positions by the next trading day, failing which exchanges may square off the excess without further notice. Repeated breaches can trigger one-day square-off mode and additional equivalent penalties, subject to an exception for breaches exclusively caused by clubbing of positions. Client-level position limits remain linked to annual deliverable supply and commodity classification.

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Master Circular for Portfolio Managers

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Portfolio Managers must follow consolidated SEBI rules on registration, client fund segregation, related party limits, disclosures and reporting.
Master Circular consolidates SEBI portfolio manager circulars into a single framework effective March 20, 2023, prescribes online registration and ... Summary

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