GSTIN amendment in bill of entry permitted once per PAN, with same-day amendment restrictions and OOC requirement.
Customs officers may amend the GSTIN in a Bill of Entry once provided the PAN remains unchanged; the system blocks multiple GSTIN amendments and disallows GSTIN amendment on the same day as any other amendment, requiring OOC to push amended data to the GSTN when sequencing restrictions apply.

Import declarations now require chemical category and CAS/IUPAC details; confidentiality self-undertaking allowed for missing supplier data.
Import declarations for specified tariff chapters require an item-level Chemical Category (Bulk and Basic; Formulations and Mixtures; Proprietary/R&D/Others) and corresponding CAS number and IUPAC name obligations: Bulk items require CAS and IUPAC; Formulations and Proprietary items require CAS and IUPAC of at least one main/active ingredient. Missing supplier information due to confidentiality may be addressed by a prescribed self-undertaking in the Bill of Entry. These additional qualifiers are mandatory for bills of entry filed on or after 15.10.2023 and are captured in EDI/Single Window data elements as masked fields; officers may add or amend qualifiers during assessment.

Export Transhipment module implemented for vessel movement from JN Port to gateway port under existing ETP procedures.
The Export Transhipment (ETP) Module in ICES will apply to vessel movements of export cargo from JNPA (INNSA1) to Kattupalli (INKAT1), following the procedure set out in Public Notice No. 76/2018 for ETP, with trade participants required to follow the prescribed ICES entries, documentation and operational workflow; implementation is effective as notified and operational difficulties should be reported to the JNCH System Manager or Additional Commissioner, SCMTR Cell.

Monetary limits for government appeals set for appellate forums, restricting filing of appeals below prescribed monetary thresholds.
Establishes monetary thresholds below which the Department will not institute appeals in the Supreme Court, High Courts and CESTAT, while requiring that challenges to constitutional validity, declarations that circulars or orders are ultra vires, and classification or refund issues of legal or recurring nature be contested regardless of amount; withdrawals of pending cases will follow existing departmental practice applying the revised limits.

Authorization of Booking Post Offices expands e filing network for Postal Bill of Export under Postal Export (Electronic Declaration) Regulations.
Additional Booking Post Offices have been authorised to electronically file Postal Bill of Export under the Postal Export (Electronic Declaration and Processing) Regulations, 2022; these offices, equipped with Dak Ghar Niryat Kendra facilities, are mapped to corresponding Foreign Post Offices and are to accept international mail consignments via the DNK portal, with Customs formations directed to implement the extended e filing network and report any difficulties.

Export Sampling Requirement for rice consignments: testing mandatory before shipment; compliance and pre-stacking with prompt lab testing advised.
Pre shipment sampling and testing of all rice consignments is mandatory before grant of Let Export Order. Basmati rice may be exported subject to APEDA Registration and specified grain dimensions; Non Basmati white rice and Broken rice are prohibited; Parboiled and Brown/Rice in husk attract a twenty percent ad valorem export duty. Samples must be drawn and test reports obtained from the Custom House Laboratory within forty eight hours; exporters should pre stack consignments in CFSs/Customs areas to ensure testing and clearance before shipment.

Custodianship appointment extended: custodian liable for duties on lost or pilfered consignments and must meet security and bond conditions.
Appointment of M/s FedEx Express Transportation and Supply Chain Services (India) Private Limited as custodian for its own courier consignments at the FedEx facilities is extended for ten years, subject to statutory compliance, liability for duty on pilfered or lost goods while in custody, obligations for receipt, handling, storage, record-keeping and insurance of the notified area, provision of infrastructure and facilities for Customs staff, and financial security by bond supported by bank guarantee, government bond, or cash deposit.

Issuance of customs passes: streamlined documentation, electronic processing and prescribed timelines for deficiency response and card issuance.
Amendments delete the requirement to submit four years' business volume documents for fresh issuance and transfer of H, G and Self category customs passes and establish CBLMS processing timelines: deficiency memos issued within ten working days and cards issued within fifteen working days of application or satisfactory reply, with transfer of H and G passes processed within forty five days of application or fifteen days of a satisfactory reply. Physical submission and collection of pass applications is no longer required post CBLMS implementation.

IEC numbers for exempted importers: designated codes must be used for specified non commercial import/export categories.
Designated IEC numbers are prescribed for use by specified non commercial PSUs and defined importer/exporter categories for import/export processing; the notice maps each IEC to a particular class of importer/exporter, directs their use in customs transactions, states that these IECs have been included in the ICES directory for non standard IECs, asks trade and broker associations to publicise the information, and declares the Public Notice a standing order for Customs (Port), Kolkata with contact channels for issues.

Scanner non-functioning triggers direct full examination at port with notification, daily records and supervision by docks authorities.
When the AXIS X-ray scanner is non-functioning for more than twenty-four hours, CSD must post a notice with copies to AC/DC (Docks) and MBPT; containers selected for scanning need not be brought to CSD for FIR stamping and shall be moved directly to port for full examination under DC/Docks supervision. CSD will e-mail MBPT and DC Docks with the list of selected containers. The Docks officer will maintain records of each non-scanned container and send daily details to DC/SIIB and DC/CSD. The provision ends when CSD notifies scanner resumption.

Revision of All Industry Rates of Duty Drawback updates tariff-specific rates, introduces caps and clarifies suffixing for claims.
Revision of All Industry Rates assigns an AIR and, where applicable, an upper cap to each tariff item; claimants must suffix tariff items with letter B to claim AIRs, while exports under the Special Advance Authorization Scheme require suffix D. The revision changes rates across sectors due to duty and price shifts, introduces new tariff items and refined descriptions, provides caps to limit drawback amounts, reclassifies certain entries (example: Schaeffers Acid), and clarifies that tariff headings in singular include plurals, covering cotton blends with multiple manmade fibres.

All Industry Rates revision updates duty drawback mechanics, tariff suffixes and caps, and requires stricter export scrutiny.
The Notification revises All Industry Rates (AIRs) of duty drawback, prescribing AIRs and applicable caps in the Schedule and requiring tariff items to be suffixed with 'B' (or 'D' for specified Special Advance Authorization apparel claims). Rates have been increased or rationalized across multiple chapters due to changes in duties, input CIF prices, FOB values and import intensity; new tariff items and description refinements are introduced and caps set or adjusted. Commissioners must ensure due diligence, scrutinize shipping bill declarations to prevent misuse or excess drawback, monitor changed-cap items for valuation trends, and report issues to the Board. The General Clauses Act interpretation confirms that tariff item 610902 covers cotton blends with multiple manmade fibres.

Jurisdiction expansion: Surat added to Ahmedabad Customs jurisdiction for bonded-warehouse scheme for cut and polished gemstones under FTP.
Amendment designates Surat, under the Commissioner of Customs, Ahmedabad, as an additional authorised jurisdiction for the bonded warehouse scheme under Para 4A.16A/4.48 of the FTP, applying the procedural framework and value addition conditions of Circular No. 11/2013-Customs to imports and re-exports of cut and polished diamonds, coloured gemstones, and uncut and unset precious and semi-precious stones.

Chemical category declaration required in import bills; absence of supplier data mandates a confidentiality self undertaking.
Import declarations for specified chemical tariff headings must include an alphanumeric chemical identifier and a declared chemical category at item level in the Bill of Entry via the Single Window tables, with qualifier elements such as IUPAC and CAS numbers. These qualifiers are viewable during assessment and may be added by officers if CTH is changed. If an importer lacks ingredient information because a supplier withheld it for confidentiality, the importer must provide a self-undertaking under Statement Code PC002 certifying non-availability of IUPAC and CAS numbers.

Exporter Query responses required to secure disbursal of export incentives; exporters must reply to departmental queries promptly.
Shipping bills under the Drawback Scheme remain in the Exporter Query queue in the EDI system due to departmental queries; exporters/IEC holders must reply to those queries or export incentives for the shipping bills will not be disbursed. Stakeholders should consult Annexure-A and submit proper replies, and report any implementation difficulties to the Commissioner of Customs.

Mandatory additional qualifiers in import declarations require CAS/IUPAC details or a confidentiality self declaration for specified chemical products.
Importers or customs brokers must declare a Chemical Category (Bulk and Basic Chemicals; Formulations and Mixtures; or Proprietary component/R&D/Others) and provide CAS numbers and IUPAC names for applicable constituents at the item level in the Electronic Bill of Entry for goods under Chapters 28, 29, 32, heading 3808 and 39. If supplier confidentiality prevents disclosure, the importer must submit a prescribed self undertaking (Statement Code PC002). These qualifiers are enabled in the EDI Single Window tables and viewable during assessment; officers may add qualifiers if they change the classification.

Self-sealing permission extension: revalidation extended for registered exporters with submission requirements and mandatory electronic manifest filing.
Registrations of Self-Sealing Permission in the EDI system at JNCH valid to 31.12.2023 may be extended-manufacturers for five years and merchants for three years subject to any shorter jurisdictional cut-off-upon submission by 31.12.2023 of a request letter, FSP and jurisdictional permission copies, authorization if applicable, IEC/PAN/GSTN proof, attested specimen signatures with photographs, and a declaration of prior cases. Applications may be filed in person or by the dedicated e-mail; exporters must also file the Customs Inland Manifest for e-Seal Cargo (CIM-ES) electronically and obtain prior approval for any amendments to the original permission.

Ex-bond shipping bill requires warehouse code and into-bond BE details; no export incentives available.
An Ex-Bond Shipping Bill in ICES 1.5 requires declaration of a single warehouse code and item-wise into-bond BE details; one warehouse per SB and one into-bond BE per item are mandatory. Filing debits exported quantities from the ledger, cancellations re-credit and amendments adjust the ledger. Ex-Bond SBs apply only to warehoused goods (including exports under Section 65 permission) and are treated as free SBs, ineligible for export incentives such as drawback, RODTEP, ROSCTL, advance authorization, or EPCG.

Customs Broker Licensing Examination online CBT established, with Form-A application, documentary verification and published eligibility lists.
The Customs Brokers Licensing Examination will be conducted as an online Computer Based Examination by NACIN. Applicants must submit completed Form A in person or by registered/speed post to the appropriate Commissionerate with identity, educational, financial and other supporting documents, two passport photographs and the prescribed fee within the specified submission period; incomplete or late applications will be rejected and eligible candidate lists will be published on the Commissionerate website/notice board.

Appointment of Approved Valuer for jewellery valuation establishes duties, fee limits, reporting and empanelment conditions.
Appointment of an Approved Valuer for valuation of gold, silver, jewellery, precious and synthetic stones, and valuable articles for import/export and for seized/confiscated goods within the Mangaluru Customs Commissionerate, subject to strict adherence to prescribed procedures; annual performance reporting to customs authorities; a capped, slab-based service fee schedule with a minimum charge and applicable GST; fees borne by the stakeholder except where the Department disposes seized goods; five-year empanelment with interim review and possible extension.