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Circulars
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Regulation of import of pet dog and pet cat under the Live- stock Importation Act, 1898: Facilitation for final Quarantine Clearance
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Final No Objection Certificate for pet imports to be issued at port round the clock subject to advance NOC and required documents.
The final No Objection Certificate (NoC) for imported pet dogs and pet cats shall be issued by the Animal Quarantine and Certification Service (AQCS) at the port of entry round the clock, provided the owner has obtained an advance NoC after submitting requisite documents and given prior intimation of arrival by email; imports remain restricted to specified notified ports and field formations must publicize and implement the facilitation measures.
Automation of Refund Application and Processing in Customs
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Customs refund automation moves claims to online ICEGATE filing, with manual applications restricted after the transition period.
Automation of customs refund application and processing has been enabled on the Customs Automated System for electronic disbursal of refunds. Refund claims may be filed manually or online only during the transitional period up to 31.03.2025. After that date, future refund claims are to be filed through the online ICEGATE portal mode only, and manual refund applications will not be accepted except where permitted by the Pr. Commissioner or Commissioner of Customs for reasons recorded in writing.
Disposal of Unmanned Aircraft Systems (UAS)/Unmanned Aerial Vehicles (UAV)/Remotely Piloted Aircraft Systems (RPAS)/Drones
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Transfer of confiscated drones centralised to designated focal customs commissionerates, with annexures mapping zones and nodal officers.
Circular mandates transfer of all confiscated drones to designated customs warehouses at Chennai (Airport), Delhi (IGIA), Kolkata (Airport), Mumbai (Airport) and Bengaluru (Airport & Air Cargo) as focal Customs Commissionerates for stocking, segregation, joint inspection by agencies and distribution; it substitutes Annexure A to map Customs Zones to these focal Commissionerates and replaces Annexure C with an updated list of nodal officers to enable coordination.
Verification of Identity of first time Importer/Exporter
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Verification of Identity: duplicate local checks withdrawn and national regulations now govern first time import/export verification procedures.
Verification of Identity for persons newly engaging in import/export is governed by the Customs (Verification of Identity and Compliance) Regulations, 2021; prior verification at another port suffices and duplicate re verification at this Commissionerate is withdrawn. Persons newly engaging after the Regulations must submit documents under Regulation 4 within thirty days, while those previously active at other stations normally face no further compliance, subject to notification to the Assistant/Deputy Commissioner where assistance for clearance is sought.
Admissibility of AIR of duty drawback on export goods manufactured from inputs, some of which are non-duty paid
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All Industry Rate duty drawback applies despite use of non-duty-paid inputs; field formations must not probe or reduce AIR.
Admissibility of All Industry Rate of duty drawback where exported goods use some non-duty-paid or concessional inputs: AIRs are set by weighted average duties and average consumption of imported/indigenous inputs across representative exporters; field formations must not probe use of exempted inputs or deny/reduce AIR on that basis, and a standing order should direct staff to follow the 2005 clarification scrupulously, with difficulties reported to the Board.
Notifying ICD at Kishangarh, Ajmer under Section 45 of Customs Act, 1962.
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Customs cargo custodianship at an inland container depot requires goods security, bond, insurance, tracking and disposal compliance.
M/s. Adani Logistics Ltd. is appointed as Custodian and approved as Customs Cargo Service Provider for the customs area of the Inland Container Depot, Kishangarh. It must comply with customs and cargo-handling requirements; safeguard, receive, handle and store goods; remain liable for pilferage, loss, improper removal and relevant duties; execute prescribed bond and insurance; provide tracking systems and required infrastructure; and bear cost-recovery charges for customs officers. The approval is valid for two years, subject to earlier review, suspension, revocation or cancellation for non-compliance.
Automation of Refund Application and Processing in Customs
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Automation of refund processing: electronic filing, deficiency tracking, and electronic disbursal replacing manual refund workflows.
Automation requires applicants to file refund claims and supporting documents via the ICEGATE Portal, enables re assessment requests and pre filled forms, and mandates generation of a unique application reference on filing. Proper officers must intimate deficiencies within a short period, issue acknowledgements when defects are cured, and communicate show cause notices or speaking orders electronically, including examination of unjust enrichment. Sanctioned refunds will be paid electronically to registered bank accounts via the PFMS, while credits to the Consumer Welfare Fund continue as before; audit will shift from compulsory pre audit to post audit with selection criteria to be finalised by audit authorities.
Notifying ICD at Dhankaya, Jaipur under Section 45 of Customs Act, 1962.
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Customs cargo custody requires compliance, cargo accountability, insurance, tracking infrastructure, and regulated disposal of uncleared goods.
M/s. Hind Terminals Pvt. Ltd. is appointed Custodian and approved as Customs Cargo Service Provider for the Inland Container Depot, Dhanakya, Jaipur. It must comply with customs law and cargo-handling regulations, remain accountable for receipt, handling, storage, loss and improper removal of cargo, and ensure safe transport of export goods. Conditions include prior approval for alterations or subletting, execution of bond and insurance, payment of cost-recovery charges, RFID-based tracking infrastructure, and disposal or authorised sale of uncleared goods. The appointment is valid for two years, subject to earlier review, suspension, revocation or cancellation.
Changes in the system to request for Provisional assessment of bills of entry by Importers - Reg.
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Provisional assessment requests can be flagged at filing via new Prov field, eliminating the need to recall RMS bills.
Importers and CHAs must mark the new Prov field as "Y" when filing a bill of entry to request provisional assessment at filing, removing the need to recall RMS facilitated bills. The facility will be available on ICEGATE, stakeholders must report system errors to Deputy/Assistant Commissioners for escalation to DG Systems, AC (EDI) is the nodal officer, and the Public Notice functions as a Standing Order for departmental staff.
Procedure and manner of payment of mandatory pre-deposit of duty or penalty for filing appeal by importers and procedure & manner of refund of pre-deposit by the Commissionerates
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Mandatory customs appeal pre-deposits require separate registers for appellate and Tribunal proceedings, recording payment and order particulars.
Mandatory pre-deposit is required for customs appeals involving disputed duty, duty and penalty, or penalty alone. The Air Customs Superintendent in the Review Section must maintain a register recording appellant details, duty-paying document particulars, pre-deposit amount, and relevant appellate or Tribunal order details. Separate registers must be maintained for appeals before the Commissioner of Customs (Appeals) and the Tribunal.
Procedure for Allowing Shipment of SEZ Export Containers (FCL) Moved Under Export Transhipment (ETP) Through JNPT Port Terminals
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Export transhipment verification governs SEZ container movement, requiring seal checks, document scrutiny, and shipment endorsement at port gates.
SEZ export containers in full container load condition moving under Export Transhipment through JNPT port terminals must undergo preventive verification at the gate before entry for loading on the designated foreign-going vessel. Gate Preventive Officers must check the cargo, verify marks and numbers, confirm seal integrity, and examine the ETP and SEZ gatepass documents. If the cargo is in order, they must manually endorse "Allowed for Shipment" on the ETP copy and SEZ gatepass copy until ICES access is available. Any seal tampering or discrepancy must be reported immediately.
Single Unified Multi-Purpose Electronic Bond in Customs- Ekal Anubandh - reg.
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Single unified electronic Customs bond enables all India multi purpose bond submission with e stamping, e signing and bank guarantee linkage.
SEB permits importers/exporters to submit a Single All India Multi purpose Electronic Bond via ICEGATE selecting applicable obligations, with option to add obligations or increase bond amount later. Execution includes digital payment of stamp duty and electronic signatures through NeSL without notarisation; a unique bond number is generated and stored in NeSL and e Sanchit. Electronic Bank Guarantees may be issued by NeSL integrated banks, transmitted to NeSL, and linked and validated on ICEGATE for dashboard visibility; annexures specify formats, scenarios, BG quantum and technical messaging requirements.
Submission of Self-Sealing Permission/Registration/Renewal request through e-mail
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Self-sealing permission applications must be emailed with PDF attachments to the designated customs submission address.
Applications for Self-Sealing Permission, registration, or renewal must be emailed to [email protected] with all required documents attached as PDF files and properly named; the email account is solely for submission, and after verification the customs office will send the permission copy to the exporter's email.
Automation of Refund Application and Processing in Customs
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Automation of Refund Processing: electronic filing and disbursal streamlines customs refund applications and audit shift to post-audit.
Automation of Customs refund procedure establishes electronic filing, scrutiny, communication and electronic disbursal of refund claims through the ICEGATE Portal. Applicants may file refund applications with supporting documents; pre-filled forms follow reassessment, a Unique Application Reference Number is generated on filing, and proper officers must intimate deficiencies within ten days and communicate acknowledgements, show-cause notices and speaking orders electronically, including examination of unjust enrichment. Concurrent audit is dispensed with and selection for post-audit will be finalized by DG-Audit with DG ARM; electronic credit will be effected to the applicant's registered bank account via PFMS.
Single Unified Multi-Purpose Electronic Bond in Customs-Ekal Anubandh
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Single Unified Multi Purpose Electronic Bond enables nationwide electronic execution with linked e bank guarantees, streamlining customs security.
Introduction of a Single All India Multi Purpose Electronic Bond (SEB) enabling importers/exporters to submit one nationwide electronic bond via ICEGATE covering obligations across provisional assessment, export promotion schemes, section 143 imports, warehousing (section 59) and manufacture/operations in private/special warehouses (section 65). SEB execution uses e stamping and e signing through NeSL without notarisation, allows later addition of obligations or bond value, and links to electronic Bank Guarantees validated via NeSL and displayed on ICEGATE dashboards per consolidated BG quantum schedules.
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, invoice number, freight and miscellaneous charges; the system will recalculate the assessable/invoice value based on the amended unit price and amended quantity. The capability is limited to bulk and liquid bulk consignments and is effective as a standing order for officers, with specified helpdesk contacts for issues.
Updation of Mobile number & E-mail id associated with DPD Registration – reg.
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DPD registration contact update: authorities will align registered emails and mobiles with IEC records and require OTP verification.
DPD Registration contact details will be aligned with Importer IEC records and the online OTDI module will verify authenticity by sending an OTP to the registered mobile; on successful verification, change-of-CFS requests update in real time. Suspected duplicate e-mail usage prompted a suo-moto update using IEC data, while importers may request changes with requisite documents via their registered e-mail and report issues to the Additional Commissioner; officers must treat this as a standing order.
Procedure to be followed to check the status of container for scanning – reg.
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Container scanning portal status check now available at csd.jnpa.in; enter container, IGM number and date.
A new container scanning status portal (csd.jnpa.in) enables stakeholders to check whether a container is selected for scanning and whether it has been scanned and examined by entering the container number, IGM number and IGM date in the "Check Container Status" tab.
Waiver of late fees on account of system down for Budget update - Reg.
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Late fee waiver for Bills of Entry affected by system downtime, applying to vessel entries and treated as standing order.
Waiver of late fees is authorised for Bills of Entry affected by electronic filing unavailability during the Union Budget updation; it applies to Late Fee under the Bill of Entry (Forms) Amendment Regulations, 2017 for Bills of Entry for vessels with entry inward at INTUT1 and for those filed on or before restoration, and the Public Notice is issued as a Standing Order with implementation difficulties to be reported to the Commissioner of Customs.
Extension of Time Limit to 15.02.2025 for submission of e-BRCs by the Exporters - Public Notice No. 21/2024 dated: 31.12.2024 issued by Air Cargo Commissionerate (Chennai – VII)- Reg.
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Extension of e BRC submission deadline to facilitate exporters, conditional on compliance with Public Notice 21/2024.
The deadline for submission of electronic Bank Realisation Certificates (e-BRCs) by exporters is extended from 31.01.2025 to 15.02.2025, conditional on compliance with documentary requirements specified in Public Notice No. 21/2024 dated 31.12.2024. Exporters and brokers must submit proof of realisation of sale proceeds within the extended period. A dedicated BRC Cell with contact email [email protected] and named officers is designated to handle pending cases and provide assistance; implementation difficulties should be referred to the Assistant Commissioner, BRC Cell, ACC.

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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 ... Summary

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Acts Income Tax