Use of ICETAB for customs examination enables real time exam reports and image capture, with local review and connectivity obligations.
CBIC mandates use of ICETAB tablets for customs examination: officers must access RMS instructions, Examination Orders and Bill of Entry details on the device, capture up to four images of cargo for integration with e Sanchit, and upload the examination report immediately. DG Systems will issue detailed advisory; exceptions where upload is not possible require prior Assistant Commissioner permission recorded in the report. Principal Commissioners/Commissioners must review weekly, resolve technical issues with DG Systems, ensure network connectivity, and publicize the change.

Drawback claim procedure streamlined: specified documents, deficiency memos, registration and acknowledgment upon compliance.
Prescribes a streamlined procedure for processing drawback claims: mandatory documentary requirements, logging and acknowledgement on receipt, electronic scanning and forwarding to the Drawback Examiner, primary scrutiny for completeness, issuance of a Deficiency Memo and return of incomplete claims within fifteen days, treatment of unremedied deficiencies as claims not filed, registration and issuance of an acknowledgement slip on compliance, and requirement for NOC from original importing customs house where applicable.

Export General Manifest compliance requires timely correction of filing errors and pending manifests to protect post-export incentive access.
Export General Manifest compliance requires delivery of the manifest before a conveyance carrying export goods departs from the customs station. Incorrect, incomplete or pending EGM filing may delay post-export benefits and incentives. Shipping Bills identified with EGM errors must be reviewed and rectified through the prescribed EGM rectification procedure, while Shipping Bills with pending EGM filing require completion of filing by the concerned parties.

Port clearance procedure requires prescribed vessel certificates and official verification before departure, ensuring customs and safety compliance.
Port Clearance is a statutory prerequisite to vessel departure requiring a prescribed application and mandatory documents: Indian Light House Dues certificate, Immigration NOC, Port Health Certificate, ship registry and safety certificates (construction, radio, equipment), Load Line Certificate, International Oil Pollution Prevention certificate, port dues/NMPT clearance, and income tax certificate for export cargo. The Deputy/Assistant Commissioner, IGM/EGM Section verifies entry records, light dues calculations and the genuineness of certificates before issuing Port Clearance; after hours clearance may be granted by the Deputy/Assistant Commissioner, Docks following equivalent verification.

Exchange Rate Automation Module automates SBI-derived exchange rate publication on ICEGATE, effective from the following midnight.
ERAM on ICEGATE automates receipt of SBI card rates, adjusts them to the nearest five paise, integrates them into ICES and publishes them online at prescribed times; published rates take effect from midnight of the following day and are retained for historical reference, while designated nodal officers and contingency procedures govern failures, with the last updated rates remaining in force until corrected.

Drawback defaulter hearings require exporters to submit remittance evidence and attend, with nonappearance permitting ex parte determination.
Exporters who missed the first hearing in drawback-related proceedings are scheduled for a second personal hearing and may appear personally, through an authorised representative, or by video conferencing. They must file a written reply with foreign remittance and export-proceeds documents, including BRCs. Virtual participants must provide identification and contact details in advance. Exporters may waive the hearing in writing. Absence of representation by the scheduled date may result in an ex parte decision on available records and evidence.

Women's participation in international trade: promote representation and gender-responsive infrastructure to enhance inclusion and safety.
Directs stakeholders to ensure female representation in trade facilitation committees, include women-focused agenda items, create dedicated helpdesks and processing mechanisms for women traders and logistics service providers, and provide targeted upskilling. Requires Custodians and Custodian CCSPs at CFS/AFS/ICD under Regulation 5 of the HCCAR, 2009 to adopt gender-responsive infrastructure (lighting, panic buttons), provide creches per the Maternity Benefits Act, constitute Internal Complaints Committees under the Prevention of Sexual Harassment law, conduct gender-sensitization training, and periodically upgrade facilities to foster a safe, inclusive workplace for women.

IGST refund mechanism for postal exports to be enabled; exporters must submit refund details and register bank accounts.
A mechanism for IGST refund on exports through foreign post offices will require exporters to submit refund details when filing the postal bill; those details will be pushed to ICES after physical export for GSTN verification and scroll preparation, with refunds processed similarly to courier/ECCS. Postal exporters must register bank accounts on ICES/ICEGATE at the master site specified in the Annexure to the 2018 Advisory.

Drawback adjudication for unrealised export proceeds requires remittance evidence and hearing participation, failing which matters may proceed ex parte.
Drawback adjudication proceedings concern alleged non-realisation of export proceeds and recovery of allegedly ineligible drawback with applicable interest and penalty. Noticees must file written replies and foreign-remittance evidence, including bank realisation certificates, and may attend personally, through an authorised representative, or by video conference. Virtual participants must provide identification and contact details in advance. Noticees who do not require a hearing may communicate this in writing. Failure to make representation by the scheduled hearing date may lead to an ex parte decision on available records and evidence.

Exchange Rate Automation standardizes CBIC exchange rate publication and integration with customs EDI, making rates effective from midnight following publication.
An automated Exchange Rate Automation Module integrates SBI-supplied bill rates, adjusted to the nearest five paise, into ICES and publishes them on ICEGATE each scheduled evening; published rates apply from midnight of the following day and are archived for retrospective reference. The Board's prior manual notification process is discontinued. A contingency protocol with designated nodal officers provides for retention of last updated rates during transmission or integration failures, automated alerts, and manual administrative updates if technical issues persist.

Late-fee waiver for delayed Bills of Entry applies where ICES unavailability during budget updates prevented timely filing.
Late fees for delayed Bills of Entry are waived where importers could not file because ICEGATE was unavailable during ICES updates for Union Budget 2024-25. The waiver covers belated Bills of Entry relating to Import General Manifests filed between 11:00 AM on 23 July 2024 and 4:00 PM on 24 July 2024. Relevant Deputy Commissioners and Assistant Commissioners must implement the waiver as a standing order.

Late fee waiver for delayed Bills of Entry applies where system unavailability prevented timely filing during Budget-related updates.
Late fee for delayed filing of Bills of Entry is waived where filing could not be completed because ICEGATE was unavailable during system updates implementing Budget 2024-25 changes. The waiver applies to belated Bills of Entry relating to Import General Manifests filed between 23 July 2024 at 11:00 AM and 24 July 2024 at 4:00 PM. Deputy Commissioners and Assistant Commissioners of the concerned groups must ensure compliance.

Waiver of late filing fee for bills of entry delayed by ICES budgetary system update restores relief for affected filers.
A waiver of the late fee under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulation is granted for Bills of Entry filed belatedly due to ICES unavailability while budgetary updates were implemented, covering BEs pertaining to containers arriving at ICD TKD Port from 22.07.2024 until completion of the ICES changes.

Waiver of late filing fee tied to container arrival at ICD TKD Port due to ICES budgetary changes.
The corrigendum amends Public Notice No. 07/2024 to substitute the trigger for the waiver of late filing fee: replace "IGM filed from 11 Hrs of 23.07.2024" with "the container arrived at ICD TKD Port from 22.07.2024", making container arrival the operative criterion for eligibility and aligning the waiver with ICES budgetary changes.

Bill of Entry amendments must be filed online with e Sanchit documents; some auto approve, others need officer approval.
Amendment requests to Bills of Entry must be filed online via the common portal with supporting documents uploaded in e Sanchit; certain additions to advance/prior BEs (supplementing Bill of Lading details) receive automatic approval by the Customs Automated System and incur no fees, while other amendments require approval by the designated proper officer under defined scenarios (pre assessment FAG approval, post assessment revenue impact FAG review, non revenue PAG approvals, post OOC PAG cancellation and recall, RMS facilitated cases). Conversion between Home Consumption and Warehousing requires prior e office approval by the Additional/Joint Commissioner of PAG. Amendments subject to investigation require the investigating agency's concurrence.

Correction of public notice on export drawback BRC uploads clarifies the applicable notice reference for claim processing.
The corrigendum amends the identifying reference for guidance on exports through New Mangalore Port under claim of drawback and the uploading of BRCs by directing that Public Notice No. 12/2024 dated 18.07.2024 shall be read as Public Notice No. 13/2024; the change is limited to the notice number and does not alter the substantive procedural requirements for drawback claims or BRC uploads.

Customs duty revisions reshape import/export taxation and exemption regimes, with provisional and enacted changes following the finance proposals.
The Finance (No.2) Bill, 2024 and related notifications propose comprehensive revisions to customs, central excise and GST law and rates, including immediate provisional tariff changes, sectoral basic customs duty adjustments, consolidation and review of conditional exemptions (extensions, continuations, lapses and removal of end-dates), amendments to procedural and origin documentation provisions, new tariff lines and countervailing rules, and multiple GST amendments affecting taxability of specified inputs, retrospective input tax credit relief, demand notice time-limits, appeal pre-deposit thresholds and refund restrictions where export duty applies.

Second-hand machinery valuation updates the empanelled engineer's business name while retaining all existing valuation requirements unchanged.
Valuation of imported second-hand machinery continues under the existing framework for empanelled Chartered Engineers, with the business name at serial number 14 changed from M/s Priyanka & Associates to M/s Priyanka Engineers & Surveyors Pvt. Ltd. The listed applicant remains Priyanka Ramchandra Jagtap. The amendment takes immediate effect, while all other applicable provisions remain unchanged.

Provisional attachment of bank accounts: reasoned officer opinion, written approval, service on bank and hearing for extensions.
Provisional attachment under Section 110(5) requires a recorded, fact-based opinion that attachment is necessary to protect revenue or prevent smuggling, written approval by the Principal Commissioner/Commissioner, and a written order addressed to both the bank and account holder stating grounds and duration (initially up to six months). Extensions require an opportunity to be heard, recorded reasons and a prior written extension order; release must be communicated if attachment is no longer needed. Communications must carry a Document Identification Number and investigations should be expedited to realize liabilities within the attachment period.

Bill of Entry filing suspension pauses electronic import processing on Budget day until system updates are completed.
Filing of Bills of Entry will be unavailable from 11:00 hours on 23 July 2024 until Notifications and Tariff Directories in ICES are updated; Section 48 approvals will be suspended after that time. Shipping Bill processing continues, but sites must manually collect any export duties or cesses imposed by the Budget on Let Export Orders given after 23 July 2024 until directory changes are online. Field formations must track prior BEs for duty changes before granting OOC; system restoration for BE filing is dependent on completion of ICES updates, typically within 48 hours if no substantial new levies are notified.