Waiver of late fees for bills of entry affected by system downtime, subject to specified vessel entries and filing deadline.
Waiver of late fees is granted for Bills of Entry that could not be filed due to ICEGATE system unavailability during the Union Budget updation. The waiver covers Bills of Entry for vessels with entry inwards at INMAA1, INKAT1 and INENR1 on 1 February 2025, where those Bills are filed on or before 2 February 2025, notwithstanding the late fee provisions in the Bill of Entry (Forms) Amendment Regulations, 2017.

Voluntary payment facility on ICEGATE enables self-initiated challans and online settlement without routine officer approval.
Enables electronic collection of Voluntary/Self Initiated Payments (SIP) on ICEGATE, permitting registered users to generate self initiated challans and pay online without officer approval, replacing manual TR 6 payments for past import/export obligations. Payments may be made from the Electronic Cash Ledger or challan wise through specified banking channels, NEFT/RTGS, and payment aggregators; remaining banks will be enabled after testing. Officers must not accept manual TR 6 except with explicit higher level approval, and users must submit proof of payment for field action and verification.

Uploading supporting documents for classification: attach technical catalogs and link e Sanchit to expedite customs assessment.
Importers must upload comprehensive technical documentation-Catalogue, Technical Write-up, End use details, Product Data Sheet, User Manual-and images to e Sanchit, linking each document's IRN to the corresponding Bill of Entry so faceless Assessment Groups can verify self-assessment; absence of such material often causes reclassification queries and delays, as illustrated by an LED chip import where lack of uploaded documentation led to proposed reclassification later resolved after clarification.

Customs tariff revisions and legislative amendments announced; provisional duty changes effective immediately, wider Customs, Excise and GST reforms proposed.
Proposed Union Budget 2025 measures revise customs tariff lines and rates and amend customs, central excise and CGST law. Key features include provisional notifications bringing specified duty changes into immediate effect, a two year limit (with limited extension) for finalisation of provisional assessments, a new voluntary post clearance revision mechanism for import/export entries, abolition and transitional replacement of the Settlement Commission by Interim Boards, GST provisions enabling a Track and Trace mechanism and ITC distribution rules for reverse charge inter state supplies, and a chapter wise review and renewal of conditional exemptions.

Provisional assessment requests may now be made at bill of entry filing to avoid recalling RMS facilitated entries.
A new system field "Prov" requires importers or CHAs to mark "Y" at bill of entry filing to request provisional assessment, eliminating the need to recall RMS facilitated bills; ICEGATE will host the facility shortly. Officers must treat the change as a standing order and report technical problems to the provided email, while traders may use the helpdesk address.

Bill of Entry filing suspension for system updates due to budget changes; collect any new export levies manually.
Bill of Entry filing will be suspended in ICES from 11:00 on the Budget presentation day to allow updation of Notifications and Tariff Directories; filings and approvals made before suspension will be processed but must be monitored for changes in duty liability before clearance. Shipping Bill filing continues; any export duties or cesses announced in the Budget must be tracked and collected manually for Shipping Bills given on or after the Budget date until directory updates are completed. System availability for BE filing resumes after updation, generally within 48 hours absent substantial new levies.

Application fee for extension of time must be paid per application, not per shipping bill, under Drawback Rules.
The Board clarifies that when an exporter applies for extension of time to submit an application for fixation of the rate of duty drawback under the Drawback Rules, the application fee is payable on a per application basis, not per shipping bill, notwithstanding that a single application may include multiple shipping bills; exporters and stakeholders must comply with this per-application fee requirement.

ICES budget updates suspend Bill of Entry filing while export assessments continue with manual collection of revised levies.
Budget-related ICES updates will suspend filing of Bills of Entry and section 48 approvals from 11:00 hours on 01.02.2025 until system changes are completed. Other ICEGATE services and officer functions will continue. Prior Bills of Entry must be checked for changed duty liability before out-of-charge clearance. Shipping Bill filing and assessment will continue, with altered export duty, cess or other levies manually collected until online directory updates are made. Bill of Entry processing will resume after ICES updation.

ICES budget updation temporarily suspends Bills of Entry filing while requiring manual collection of newly affected export levies.
ICES notifications and tariff directories will be updated after the Union Budget 2025-26. Bills of Entry filing and Section 48 approvals will be suspended from 11:00 hours on 1 February 2025 until system updates are completed, although other ICEGATE services will continue. Export Shipping Bills may continue to be filed and assessed; affected export levies must be tracked and collected manually pending online updates. Prior Bills of Entry require verification of revised duty liability before out-of-charge. Trade participants should schedule clearances around the update period.

Declaration of synthetic diamond qualifiers voluntary for exports of lab-grown diamonds below set weight threshold, others remain mandatory.
Declaration of additional qualifiers for synthetic or reconstructed diamonds remains mandatory generally to aid identification and assessment; however, for exports of lab-grown diamonds (HPHT/CVD) below the small-diamond weight threshold the Board has made such additional qualifiers voluntary, while mandatory qualifiers continue to apply in all other cases as per prior circular, and a public notice will be issued for trade guidance.

Export proceeds realisation: exporters must submit e BRCs or face drawback recovery with applicable interest and repayment obligations.
The notice requires exporters listed on the Chennai Customs portal to submit electronic Bank Realisation Certificates (e BRCs) for shipping bills recorded as unrealised, warns that drawback amounts will be recoverable with interest where export proceeds are not realised within the permitted period, and directs repayment via ICEGATE with proof of payment to the BRC Cell; ICEGATE and RBI EDPMS facilities are available for verification and rectification and the BRC Section will prioritise verification and case closure for valid submissions.

Concessional duty eligibility: IGCR benefits may be availed alongside MOOWR when prescribed conditions and timelines are complied with.
Units operating under MOOWR may concurrently avail IGCR concessions if the scheme permits and the importer complies with additional conditions in the Concessional Notification and IGCR Rules, including time-limits and MOOWR stipulations. The phrase "for use in manufacture of cellular mobile phones" requires that a component be used in the manufacturing process; intermediate MOOWR manufacturers who import components, add value, and supply final manufacturers are eligible for IGCR concessional rates provided all documentation, transfer procedures and conditions are met.

Transshipment Bonds for bonded warehouse transfers require physical acceptance, ICES bond generation, and continuing owner-surety liability for customs duties.
Bond-to-bond transfer of warehoused cargo requires physical submission and acceptance of a Transshipment Bond at the source warehouse before its particulars are generated in ICES. Importers or authorised Customs Brokers must submit the accepted TP Bond to the dedicated TSK cell, which creates a job number and, after approval, generates the bond number in ICES. The bond secures safe removal, re-warehousing or satisfactory accounting of goods and payment of applicable customs duties, with joint and several liability of the owner and surety.

Sea Cargo Manifest rules: SAM message new format mandatory; electronic filing required with outreach support for traders.
SCMTR implementation requires electronic filing of the SAM message in the new prescribed format; an interim extension at ports outside the initial rollout prevents penalisation while stakeholders transition. Weekly outreach sessions will be held for issue resolution and stakeholders should report filing difficulties to the SCMTR Cell and ICEGATE helpdesk.

Union Budget 2025-26: Bills of Entry filing suspended from 11:00 on Feb 1 until ICES update.
Filing of Bills of Entry will be unavailable from 11:00 hours on 1 February 2025 until ICES notifications and tariff directories are updated; approvals under the pre budget approval mechanism will also be stopped after that time. Shipping Bill filing and assessment will continue, but export duties or cesses introduced or changed by the Budget for Shipping Bills given on or after 1 February 2025 should be monitored and collected manually until directory changes are applied. The system will resume BE filing only after ICES update, generally within 48 hours if no substantial new levies are notified.

FTA origin procedures are clarified, modifying earlier customs guidance and establishing standing implementation directions for concerned customs personnel.
Free Trade Agreement origin procedures are clarified through revised customs instructions governing the verification and application of origin requirements. Earlier local guidance is modified to the extent specified by those instructions. The revised directions operate as a Standing Order for concerned customs officers and staff, and implementation difficulties may be referred to the designated officer in charge of the Trade Facilitation Centre.

Voluntary Payment Facility: electronic self initiated challans on ICEGATE replace manual over the counter customs payments.
Enables electronic collection of Voluntary/Self Initiated Payments (SIP) on the ICEGATE e Payment Platform to replace manual TR 6 over the counter payments. Registered users may generate self initiated challans for payments relating primarily to past clearances (not for live consignments), select a prescribed purpose from Annexure A, and pay via the Electronic Cash Ledger or enabled bank/NEFT/RTGS/payment aggregator modes. Officers must not accept manual TR 6 payments except with Commissioner approval; payment proof must be submitted and can be verified through the ICEGATE enquiry link.

Extension fee for duty drawback applications must be paid per application, not per shipping bill.
Exporters seeking an extension of time to file applications for fixation of brand rates of duty drawback must pay an application fee for each extension request; the fee is payable per application and not per shipping bill, and this clarification is to be treated as a standing order for officers under the Drawback Rules.

Digitalization of customs duty payment requires Type S Bill of Entry filing with agent IEC and NFEI declaration, duty after assessment.
Filing of a Type S Bill of Entry for ship's stores, vessel and aircraft consumables requires the Shipping Agent/Charterer to use their own IEC and declare all items as No Foreign Exchange Involved; IGM/Bill of Lading upload to E-Sanchit is exempted but the importer's declaration must be uploaded. Duty on such stores is payable only after filing and assessment of the Type S Bill of Entry, and the Public Notice operates as a Standing Order for officers.

Sea Cargo Manifest and Transhipment Regulations extension permits transitional electronic filing in prescribed format and mandates outreach to traders.
The Sea Cargo Manifest and Transhipment Regulations implementation has been extended as an interim measure at certain ports to address filing issues; electronic filing must continue in the prescribed SCMTR format. Chief Commissioners, with the Directorate General of Systems, are to conduct regular outreach for stakeholders, ensure wide publicity through Trade Notices or Public Notices, and report difficulties to the Board to facilitate smooth EXIM operations and stakeholder compliance.