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Important Guidelines for Proper Document Submission and Compliance with the Faceless Assessment Process.
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Faceless Assessment compliance: upload complete supporting documents and use specific e Sanchit codes for faster customs clearance.
Trade must upload all supporting documents on e Sanchit at the time of filing the Bill of Entry-product data, regulatory approvals, proof for duty benefits, correct unique quantity codes and sufficient bond/license balance-and provide reasons and evidence for any amendments; use specific predefined e Sanchit codes, indicate priority end use where applicable, and seek redress or facilitation through the Turant Suvidha Kendra or the Principal Commissioner for implementation difficulties to expedite assessment under the Faceless Assessment regime.
Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) -reg.
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Sea Cargo Manifest compliance extended; stakeholders urged to file mandated electronic declarations under interim non penalty facilitation.
The transitional facilitation for implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) is extended until 31.05.2025 to enable mandatory electronic filing of Sea Arrival Manifests and export/transhipment messages. Stakeholders including carriers, shipping lines and freight forwarders are urged to test and file declarations in the prescribed electronic format. Officers are instructed not to commence penal action under Regulation 13 during the interim period where stakeholders show efforts to comply; the SCMTR Cell will monitor filings and organise weekly outreach sessions for issue resolution.
Extension of transitional provisions for the SCMTR till 31.05.2025
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Sea cargo manifest obligations extended to permit filing electronic declarations without penalties, easing implementation and testing requirements.
Transitional relief under the Sea Cargo Manifest and Transhipment Regulations, 2018 is extended to 31.05.2025 to allow stakeholders to test systems and file prescribed electronic arrival, export and transshipment messages without incurring penalties; the notice cautions that regulation 13 prescribes a penalty for contraventions and requests stakeholders to report difficulties to the SCMTR Cell at the Chennai Preventive Commissionerate.
Standard Operating Procedure for clearance of duty-free Containers, imported temporarily (As per Public Notice 07/2018 dated 23.01.2018)
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Duty-free containers must be re-exported within six months under bond; extensions may be granted with recorded reasons.
Steamer agents must execute a Continuity Bond undertaking to re-export duty-free containers within six months; the Container Cell accepts bonds, records movements in a Key Register, and allows same-day landing formalities. Extensions may be granted by Deputy/Assistant Commissioner for up to three months and by the Commissioner for up to six months at a time for recorded reasons. Monthly re-export statements are filed by the 5th, entries verified, import records closed, and Cancellation Certificates issued; defaults trigger action under the Customs Act, 1962.
Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR)
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SCMTR compliance extended to allow stakeholders to file electronic cargo and transhipment declarations without penal action during interim.
The transitional period for implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) is extended until 31.05.2025 to allow stakeholders to test and file required electronic export, arrival and transhipment messages; officers are directed not to initiate penal action during the interim where stakeholders are making demonstrable efforts to comply, while monitoring, outreach and publicity measures must be undertaken to ensure timely adoption.
Procedure for import/export through Personal Carriage
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Personal carriage procedures for gems, samples, and prototypes enable electronic customs filing, temporary detention and airport clearance protocols.
The Circular establishes a harmonised procedure for import/export of gems and jewellery and samples/prototypes via personal carriage, mandating electronic filing and processing of Bills of Entry and Shipping Bills from 01.05.2025 at specified airports. It prescribes stakeholder roles: importers/exporters must file advance declarations with travel and trade identifiers; passengers must request temporary detention and obtain Detention Receipts; customs will verify, seal, escort and warehouse detained parcels pending clearance or LEO; eligible parties may opt for factory-premises examination or movement under bond. Time targets and amendment/cancellation processes are specified, and DG Systems will issue detailed advisory on electronic processing.
Local Risk management System (LRM)-reg
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Local Risk Management System mandates targeted and approved interventions to manage customs clearance and monitor compliance.
Local Risk Management System administration designates the Additional/Joint Commissioner in charge of SIIB as System Administrator who assigns LRM roles and oversees maintenance, security, and liaison with the National Risk Management system. The RMS implements targeting and intervention tools: targets match intelligence to bills and alert Targetors, while interventions permit approved percentage-based checks of consignments to monitor compliance; both require proposer and approver remarks, impact analysis, and cautious use given possible effect on AEO clients. Random examination percentages are applied and system outages revert processing to normal ICES procedures. Feedback must be routed to NRM.
Clarification on the scope of the Camera Module of Cellular Mobile Phones
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Camera module classification clarified: integrated camera assemblies qualify for concessional treatment while separate components face standard customs duty.
The camera module comprises parts such as lens, sensor, FPCB assembly, bracket/holder, connectors and mechanical parts whose essential character is the camera; classification must follow Rule 3(b) GRI. Integrated camera assemblies that function only as cameras shall be treated as camera modules and attract the concessional basic customs duty rate under the relevant notification entry, whereas individual components imported separately will attract their applicable basic customs duty rates.
Standard Operating Procedure to be followed for containers selected for scanning at Scanning Facility -Reg
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Container scanning compliance: selected import and export containers must undergo DTCS scanning before terminal exit.
Import and export containers selected by the risk based Container Selection Module must be presented to the Drive Through Container Scanning System (DTCS) at Tuticorin Port and scanned before terminal exit. Terminal operators, custodians, carriers and shipping agents are responsible for moving selected containers to DTCS, verifying container and seal numbers against EIR/CODEX documents, and obtaining endorsed scan results. "SCANNED OK" endorsements permit release; "SCANNED SUSPICIOUS" triggers 100% or marked area examination at designated CFSs. If DTCS is non functional, DC/AC (CSD) may order release subject to physical verification and 100% examination.
Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds — reg.
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Lab-grown diamond declaration: exporters may voluntarily omit additional qualifiers for small stones; mandatory qualifiers apply otherwise.
A concession makes declaration of additional qualifiers voluntary for exports of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat, while mandatory additional qualifiers continue to apply for all other imports and exports of synthetic or reconstructed diamonds to ensure accurate identification and facilitation.
Central Public Information Officer (CPIO) and First Appellate Authority (FAA) under RTI Act, 2005 for Airport & ACC
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RTI administration assigns CPIO and appellate jurisdictions across customs functions, with link officers ensuring continuity during officer absences.
Central Public Information Officers and First Appellate Authorities are designated under the RTI Act, 2005 for defined Airport and Air Cargo Complex customs functions. CPIO jurisdictions include establishment, administrative, airport, import, export, courier, intelligence, vigilance, adjudication, accounts, and laboratory matters. Appeals against CPIO decisions lie to the FAA having jurisdiction. First and second link officers shall act as the respective CPIO or FAA during the notified officer's leave or absence, and the notice specifies addresses and the channel for RTI fee payment.
Institutionalizing Exporter Grievance Redressal through NIRYAT SAMVAAD.
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Exporter grievance redressal through NIRYAT SAMVAAD enables individualized monthly resolution and escalation of exporter concerns.
NIRYAT SAMVAAD establishes a monthly grievance redressal mechanism focused on individual exporter complaints, operating in hybrid mode with submissions required by the prescribed monthly cut off via email using the specified subject format. The forum will attempt real time resolution of issues and escalate unresolved matters to relevant authorities. Systemic industry concerns remain within the Customs Clearance Facilitation Committee and Permanent Trade Facilitation Committee. The Appraising Main (Export) section is the designated nodal administrative unit to administer and execute the forum, and Export Promotion Councils and exporters' associations are encouraged to participate.
Enhancement of Women participation in the EXIM trade ecosystem-reg.
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Enhancement of women participation in EXIM trade: outreach session and helpdesk offering skills training and AEO support.
An outreach programme by Import-II Commissionerate aims to enhance women's participation in the EXIM trade by informing importers, exporters and logistics operators about opportunities and skill upgradation initiatives. A facilitation helpdesk at the AEO Cell will assist with queries on skill improvement and AEO programme support, and a nodal officer has been appointed to coordinate the initiative; stakeholders are invited to participate and submit queries to the stated contact.
Mandatory additional qualifiers in import declarations in respect of coking/ non-coking coal w.e.f 15.12.2024 – reg.
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Mandatory coal import qualifiers required to specify ash content or calorific value, improving assessment and clearance efficiency.
Mandatory additional qualifiers must be declared in import declarations for coking and non coking coal (CTH 2701) at the time of filing the Bill of Entry under the Electronic Integrated Declaration and Paperless Processing Regulations, 2018. The Annexure prescribes qualifier codes mapping coking coal to ash content bands and non coking coal to gross calorific value bands to improve assessment, reduce queries and facilitate cargo clearance; the requirement is effective from 15.12.2024 and the Public Notice serves as a Standing Order for departmental officers.
Intimation of suspension of Custodianship of M/s. Sudharsan Logistics Pvt. Ltd., CFS, Chennai under the provisions of Regulation 11(2) of HCCAR, 2009 – Reg.
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Custodianship suspension halts fresh intake at a CFS; existing goods may be cleared during office hours after due officer process.
Custodianship of M/s. Sudharsan Logistics Pvt. Ltd., CFS, Chennai has been suspended under Regulation 11(2) of HCCAR, 2009 until further orders; fresh receipt of import/export goods into the CFS is stopped forthwith except where bills of entry or shipping bills were filed before the suspension, and goods held as on the suspension date may be cleared during office hours only after due process by the proper officer.
Single Unified Multi-Purpose Electronic Bond in Customs-Ekal Anubandh
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Unified electronic customs bonds enable nationwide obligation management, electronic execution, and linked bank guarantees through phased digital implementation.
The Single Unified Multi-Purpose Electronic Bond framework permits importers and exporters to use one all-India electronic bond instead of separate transaction-wise customs bonds at different ports. Users may select obligations, add obligations or bond amounts later, pay stamp duty electronically, and execute bonds with electronic signatures without notarisation. The system also provides online linking and verification of electronic bank guarantees through ICEGATE, with phased implementation supported by detailed advisories.
Single Unified Multi-Purpose Electronic Bond in Customs - Ekal Anubandh
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Single electronic customs bonds enable nationwide digital compliance, consolidating import, export, warehousing and security obligations through one automated framework.
The Single All-India Multipurpose Electronic Bond framework permits importers and exporters to execute one electronic customs bond through ICEGATE for selected obligations, replacing separate transaction-wise bonds across ports. It covers provisional assessment, export promotion, concessional imports or exports, pending compliance requirements, warehousing, and operations in private or special warehouses. Electronic stamping, stamp-duty payment and electronic signatures are completed through the designated platform without notarisation. Electronic bank guarantees may be linked, validated and tracked online; security must remain valid until the relevant obligations are discharged.
Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds w.e.f. 01.12.2024
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Synthetic diamond export qualifiers: declarations voluntary for lab-grown diamonds under one carat; others remain mandatory.
For exports of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat the declaration of the additional qualifiers is voluntary; for all other imports/exports the mandatory additional qualifiers identifying lab grown diamonds by production method continue to apply as previously required.
Automation of Refund Application and Processing in Customs–Reg.
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Automation of Refund Processing enables electronic filing, tracking and electronic credit of customs refunds with shift to post-audit.
Electronic processing of customs refund claims requires applicants to file on the ICEGATE portal with supporting documents, generates an Application Reference Number on filing, permits reassessment requests and verification of bank details, and provides dashboard status and MIS. Proper officers will scrutinize applications, issue deficiency communications within a prescribed timeline, generate acknowledgements when cured, and communicate show-cause notices or refund orders electronically, while refunds sanctioned will be credited electronically to the applicant's registered bank account through the PFMS system.
Automation of Refund Application and Processing in Customs
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Customs refund automation enables electronic filing, scrutiny, orders, status tracking, bank-credit disbursal, and post-audit processing through ICEGATE.
Customs refund applications may be filed electronically through ICEGATE with supporting documents, with re-assessment requests and verification of registered bank details also available online. Filing generates a Unique Application Reference Number, and deficiencies must be communicated through the portal within 10 days. Acknowledgements, show-cause notices, and refund sanction or rejection orders are issued electronically. Sanctioned refunds are credited through PFMS to the registered bank account. Concurrent audit is replaced by post-audit, and ICEGATE provides application-status visibility and refund-pendency monitoring.

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Option to allow amendment during final assessment of bill of entry for bulk cargo -reg.

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Amendments during final assessment permitted for bulk cargo, allowing officers to revise invoice details and recalculate assessable value.
Updated EDI functionality allows officers, during final assessment of bills of entry for bulk and liquid bulk cargo, to amend unit price, quantity, ... Summary

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Acts Income Tax