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Circulars
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Difficulties faced by the exporters (including rice and others) for claiming the RoDTEP benefit consequent to alignment of customs tariff w.e.f 01.05.2025
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Exporters: post EGM amendments permit claiming RODTEP for shipping bills filed on or after 01.05.2025.
The notice directs that shipping bills filed on or after 01.05.2025, for which RODTEP rates were notified retrospectively, may be amended via the Post EGM Amendment module to change the RODTEP claim from "N" to "Y", and that such amendment requests will be processed; exporters facing difficulties should notify the Assistant Commissioner of Customs (Drawback) at Mangaluru Customs Commissionerate by email.
Use of ICETABs for efficient export examination and clearance – Reg.
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Use of ICETABs for export examination enables electronic reporting and image uploads, streamlining export clearance procedures.
Examining officers are required to use ICETAB to view Shipping Bill details, examination orders, RMS instructions and supporting documents, to promptly enter examination reports, and to upload up to four images of the cargo which will be stored in the e-sanchit repository; advisory guidance governs filing in the EXAM_INS role and exigencies necessitating non-use of ICETAB require prior Assistant Commissioner permission and recording of the same in the report.
Standard Operating Procedure in respect of import of Denatured Ethyl Alcohol (DEA) in Customs Bonded Warehouse.
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Denatured Ethyl Alcohol imports allowed into Public Bonded Warehouses; clearance conditional on testing and supervised denaturing.
Import of Denatured Ethyl Alcohol may be warehoused in Public Bonded Warehouses under Section 57 with provisional assessment pending laboratory test. Samples are drawn and sent to a government-approved laboratory; goods are stored after sampling. Addition of denaturing chemicals post-deposit requires permission of the assessing group and Customs supervision with presence of importer/representative, warehouse keeper and technical expert; the expert must submit a survey report. Representative sealed samples after compliance are retested, a Bond Officer maintains a register, and ex-bond clearance and finalisation of the provisional Bill of Entry require the second chemical test report.
Pendency of drawback claims / IGST refund due to EGM related issues
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EGM-related errors delay drawback and IGST refunds; exporters must coordinate with shipping lines to file or revalidate EGMs.
Drawback and IGST refunds are delayed by EGM defects: SB002 (EGM not filed) and SB006 (gateway EGM missing) require exporters to get shipping lines/agents to file or supplement EGMs or seek revalidation from Exports/Drawback/IGST; SB005 (invoice number mismatch) often arises from data entry or dual invoice practices and may only be corrected by amending GSTR 1 where applicable, otherwise exporters must furnish assessed shipping bill, customs invoice, GST/tax invoice, GSTR 1, GSTR 3B and a transaction statement to the DBK & IGST section; stakeholders should monitor ICEGATE and act on Annexures listing affected shipping bills.
Extension of Custodianship in respect of M/s. Bangalore International Airport Limited (BIAL), Bengaluru
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Bengaluru airport custodianship extended to 15-11-2028 under Handling of Cargo in Customs Area Regulation, subject to conditions.
Extension of Custodianship granted to M/s. Bangalore International Airport Limited as the Customs Cargo Service Provider and custodian of the Air Cargo Terminal at Kempegowda International Airport is renewed under Regulation 13 of the Handling of Cargo in Customs Area Regulation, 2009 up to 15-11-2028, subject to conditions in the Handling of Cargo in Customs Area Regulation, 2009 and Section 45(2) of the Customs Act, 1962 and all applicable rules, regulations and instructions.
Correlation of Technical Characteristics, Quality and Specification of the Inputs with the Export Product under the DFIA Scheme
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Correlation of technical characteristics required only for specified inputs; other DFIA imports require only input name and quantity declared.
Correlation of technical characteristics, quality and specification with the export product under the DFIA Scheme is required only for inputs listed in paragraph 4.29 of the Foreign Trade Policy; exporters must declare in the Shipping Bill that DFIA materials are of the same quality, technical characteristics and specification as materials used in the resultant product. For inputs under paragraph 4.12 and 4.28(iv), only the specific input name/description and quantity actually used need be declared in the Shipping Bill.
Procedure for obtaining Self Sealing Permission (SSP) for Electronic Sealing of Containerized Cargo at Factory or Warehouse Premises
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Self sealing permission for electronic container sealing requires approved premises, documentation, pre intimation and photographic evidence uploads.
Procedure prescribes a standardized regime for granting Self Sealing Permission (SSP) for electronic sealing of containerized exports at approved premises. Exporters must file prescribed annexures with GST, IEC, premises and authorized person documentation; jurisdictional officers will inspect and report promptly; approvals are issued by the Commissioner and validated in EDI. SSPs are premise specific, require pre intimation of stuffing, mandatory upload of stuffing and seal photographs to e Sanchit, remain subject to risk based examination, and may be withdrawn for non compliance.
Continuation of online application facility under MOOWR Scheme - hosted on Invest India portal
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Continuation of MOOWR online applications on Invest India portal allows Customs Act submissions and jurisdictional processing to continue
The Invest India portal for the MOOWR Scheme remains authorised for submission of applications under the Customs Act; such applications shall be processed by jurisdictional Principal Commissioners/Commissioners of Customs in accordance with existing law. An alternative digital submission model is being developed and the application process will be transitioned to the new system with separate instructions. Circular No. 18/2025-Customs is withdrawn and field formations must notify trade associations and provide guidance to ensure smooth facilitation.
Acceptance of electronic Certificate of Origin (e-CoO) issued under India- Mauritius CECPA
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Acceptance of electronic Certificate of Origin enables preferential tariff claims when e CoO meets prescribed format and verification.
Electronic Certificate of Origin issued by the Mauritius Issuing Authority is accepted for preferential tariff treatment under India Mauritius CECPA if issued in the prescribed format with authorised seal and signatures and meeting Notification No. 38/2021 requirements; authenticity may be verified via specimen seals, QR code, or the Issuing Authority's portal and doubtful cases referred to the FTA Cell. Importers or Customs brokers must upload the e CoO on e Sanchit, enter e CoO particulars when filing the bill of entry, and present a printed copy for cross checking as the defacement procedure, with ICES preventing reuse of the same reference number.
Submission of applications under MOOWR Scheme
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Customs license applications must be submitted directly to jurisdictional Commissioners after the Invest India portal was discontinued.
The Invest India digitized application for the MOOWR scheme is discontinued; applicants for a license under section 58 or permission to operate under section 65 of the Customs Act must submit the prescribed application and supporting documents directly to the jurisdictional Principal Commissioner/Commissioner of Customs, and field formations should guide trade on this change.
Single Unified Multi-Purpose Electronic Bond in Customs-Ekal Anubandh
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Single Unified Multi Purpose Electronic Bond enables all India electronic bonds and e BG linking via ICEGATE and NeSL.
The Single Unified Multi Purpose Electronic Bond (SEB) enables a single All India electronic bond via ICEGATE with NeSL integration for e stamp and Aadhaar OTP e sign; users select obligations, scenarios and customs location, upload supporting documents, undergo officer review and then e stamp/e sign the bond. Integrated banks issue e BGs which can be fetched, validated and linked to SEBs on ICEGATE. Manual bonds/BGs are to be discontinued from 15.08.2025 except by limited approval under the prescribed interim manual filing process.
Ensuring adherence of Indian Standard of respective Input material of Steel and Steel Products intended for import which are notified in QCO and requires mandatory registration on SIMS portal
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Mandatory adherence exemption for input steel applies to prior-shipped imports and verified integrated steel plants pending SIMS registration.
Imports of steel products with bills of lading showing shipment on board on or before 15.07.2025 are exempted from the mandatory input steel adherence requirement; final products supplied by Integrated Steel Plants are exempted subject to verification of operative BIS licences, with ISPs allowed to provide declarations and licence lists to the Ministry of Steel pending verification, and misdeclaration may lead to debarment on the SIMS portal.
Launch of New Customs Passes on the Customs Brokers Licensing Management System (CBLMS) online portal
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QR Code Customs Passes required; non-QR passes invalid and brokers must apply online via the CBLMS portal for renewal or issuance.
Introduction of QR Code Customs Passes on the CBLMS mandates brokers, authorised employees and importers/exporters to apply via the portal's "Issuance" or "Renewal" functions after surrendering old physical/non-QR passes; lifetime QR pass holders may renew for the redesigned pass. Non-QR passes will be treated as invalid w.e.f. 11/08/2025 and QR Codes will be scanned and authenticated by officers at Customs entry and verification points; the process is fully online with a user manual available.
Phase-wise Implementation of Sea Departure Manifest (SDM) and Sea Departure Notification (SDN) Messages under the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2025 at Mundra Port
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Sea Departure Manifest and Notification replace EGMs at port; technical handholding session and escalation channel provided.
Mandated replacement of Export General Manifest filings with Sea Departure Manifest (SDM) and Sea Departure Notification (SDN) messages at port level under SCMTR, effective 16 July 2025, with a mandatory technical handholding session for stakeholders and an escalation channel to the local customs MCD section for implementation issues.
Submission of proof of Export proceeds realization in ‘DRISHTI’
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Export proceeds realisation compliance: exporters must register on DRISHTI and upload BRCs or face show cause proceedings.
The notice directs exporters to register on the DRISHTI Export Sale Proceeds Monitoring System and upload Bank Realisation Certificates for pending or part realised shipping bills, providing contact e mail addresses for assistance. It cautions that under Rule 18 of the Customs and Central Excise Duties Drawback Rules, 2017, failure to produce evidence of realisation within the FEMA, 1999 period or any RBI extension will attract a show cause notice requiring production of evidence within thirty days.
Faceless Assessment under Turant Customs and setting up of Turant Suvidha Kendra (TSK) at Custom formations of Ahmedabad Customs
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Turant Suvidha Kendra facilitate local Customs formalities while assessments remain faceless; local officers handle bonds, verifications.
Turant Suvidha Kendra (TSK) are set up at specified Ahmedabad Customs formations to facilitate local completion of customs formalities while substantive assessment is conducted remotely. TSKs will accept and debit Bonds and Bank Guarantees, perform verifications referred by faceless assessment groups, deface and debit documents/permits/licenses where required, and undertake other tasks directed by the Principal Commissioner. Each TSK will be manned by an Appraiser/Superintendent (Technical) and an Examining Officer (Technical), supervised by the Deputy/Assistant Commissioner (Import); stakeholder feedback may be sent to [email protected].
Declaration of Budge Budge -4 jetty as 'Customs Area' under Section 8 of the Customs Act, 1962, for loading of fly ash for export to Bangladesh through riverine route
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Budge Budge Jetty 4 declared a customs area for loading dry fly ash into barges for export to Bangladesh via riverine route.
Declaration of Budge Budge Jetty 4 as a Customs Area under Section 8 of the Customs Act, 1962, designating the jetty at Indira Ghat for the sole purpose of loading dry fly ash into barges for export to Bangladesh via the riverine protocol route through Hemnagar LCS, specifying coordinates, area dimensions and surrounding landmarks, and placing the jetty under the jurisdiction of the Principal Commissioner of Customs (Port), Kolkata to address trade compliance with CBIC guidance.
Amendment in Import Policy of specified items covered under Chapter 71 of ITC (HS) 2022 of Schedule-I (Import Policy).
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Import restriction on noble metal alloys with gold exceeding threshold now requires restricted classification and customs enforcement.
Amendment imposes a restricted import classification on Chapter 71 items where Iridium, Osmium and Ruthenium alloys contain gold in excess of the specified one percent threshold by weight, expanding the prior restriction (previously limited to Iridium alloys) to include osmium and ruthenium alloys; the corrigendum to Notification No. 18/2025-26 is implemented via Instruction No. 22/2025-Customs which modifies Instruction No. 17/2025-Customs and directs officers to be sensitized for enforcement.
Setting up of "Trade Facilitation Centre" at Custom House, Chennai
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Trade Facilitation Centre established to provide single-window taxpayer assistance and grievance redressal at Custom House Chennai.
Establishment of a Trade Facilitation Centre at Custom House, Chennai creates a local single-window helpdesk for importers, exporters, customs brokers and other trade stakeholders to submit queries and complaints by in-person visit, email or telephone. TFC officers will liaise with concerned sections to resolve issues and facilitate meetings with supervisory officers when necessary. The centre will record enquiry details in an interim register/excel until CBIC develops software and will collect feedback to monitor and improve facilitation services.
Instructions with regard to functioning of Legal & Review Section, Airport Commissionerate
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Legal Section functioning: mandatory monitoring and timely compliance with court orders, filing and case updation obligations enforced.
Instructions require the Legal & Review Section to monitor cause lists daily, comply promptly with Court/Tribunal/RA orders, file counters or appeals within stipulated times with advance placement before the Principal Commissioner, update LIMBS and SAMAY portals with e office intimation, tag similar issue cases, pursue Early Hearing Petitions for long pending matters in consultation with standing counsels, prepare para wise comments to enable counter affidavits, maintain a guard file of orders and related materials, and ensure review of orders addresses SCN points, matches charging provisions, and contains consistent findings.

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Applicability of SCOMET - Consolidated Repository

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SCOMET applicability clarifications consolidated; officials must use the repository and individually verify item coverage and end use.
A consolidated repository of SCOMET applicability clarifications is available on the CBIC website and will be periodically updated. These clarifications ... Summary

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Acts Income Tax