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.

Exports through New Mangalore Port: ensure AD Banks upload BRCs to RBI EDPMS to reconcile drawback claims and avoid recovery action.
Exporters must ensure AD Banks upload Bank Realisation Certificate data in RBI's EDPMS so e BRCs transmit to ICES for reconciliation under the Drawback scheme; failure to upload or submit e BRCs within one month will prompt demand and recovery of drawback with interest under the Customs Act, 1962. The notice cites 22,539 shipping bills with pending realisation and reminds that FEMA requires foreign exchange realisation within nine months unless RBI extends the period.

Import for repair and re-export under ERSO: streamlined customs clearance via advance bills, continuity re-export bonds, and first-check exams.
The ERSO pilot permits import of defective electronic items for repair and subsequent re-export with procedural facilitation: filing advance Bills of Entry with accurate descriptions, uploading legible documents in e-Sanchit, and executing a continuity/re-export bond without bank guarantee debited automatically on ICEGATE. Faceless Assessment continues, but all repair/re-export consignments require immediate first-check examination coordinated by the designated Nodal Officer and ERSO Customs team. Examination areas, designated storage, empaneled Chartered Engineer certification, movement under Section 49 to Public Bonded Warehouse, and a named Nodal team are prescribed to expedite clearance.

Export General Manifest compliance requires correction of EGM errors and pending filings to prevent delays in post-export incentives.
EGM filing requires the person in charge of a conveyance carrying export goods to deliver the manifest to the proper officer before departure from the Customs station. Incorrect or pending EGM filing may delay post-export benefits and incentives. Exporters and Customs Brokers must review identified Shipping Bills, coordinate with the concerned airlines to rectify EGM errors or complete pending EGM filing, and may raise implementation-related difficulties with Customs export officers.

Waiver of late fees for bills of entry due to licence non transmission at Chennai ports between 26 Jun-6 Jul.
Late fees are waived for bills of entry filed against 55 EPCG and DEEC (Advance Authorisation) licences that were not transmitted from DGFT to ICEGATE/ICES, causing filing difficulties from 26 June 2024 to 6 July 2024; the transmission issue was rectified on 07 July 2024. The waiver applies to bills of entry for vessels with entry inwards at Chennai Seaport, Kattupalli Port and Ennore Port for the stated period, the Public Notice is treated as a Standing Order, and remaining difficulties should be reported to the Assistant Commissioner of Customs (Appraising Main), Chennai-II (Import).

Exchange rate error caused excess export incentives; stakeholders must reverse amounts with interest and provide proof to customs.
An incorrect USD rate was fed into ICES on 07-09-2023, causing 464 shipping bills across INTUT1 and INTUT6 to receive excess Drawback, RoDTEP and RoSCTL. Stakeholders must reverse the excess amounts with interest and submit proof and detailed calculation worksheets to the Drawback & IGST Refund Section; non-compliance will invite fines and penalties under the Customs Act 1962. Detailed lists of affected shipping bills are enclosed and a contact is provided for difficulties.

SCOMET applicability clarified: spherical aluminium powder and reactive aluminium powders require SCOMET licensing, with lab or inspection verification allowed.
DGFT clarifies that spherical or spheroidal aluminium powder under categories 3A301.c and 6A008.c is subject to SCOMET, with government or NABL accredited laboratory reports acceptable for shape and size determination. Aluminium powder that is reactive in nature under 6A008.h is subject to SCOMET regardless of size or shape; powders made under vacuum or using noble gases may be considered reactive. Customs may verify by factory inspection or accept exporter documentary proof to its satisfaction.

Transhipment permission: Bangladesh export cargo may be routed via Kempegowda Bengaluru under prescribed customs procedure.
Transhipment of Bangladesh export cargo by road from LCS Petrapole to Air Cargo Complex, Kempegowda International Airport, Bengaluru is allowed from 15.07.2024, under the procedure prescribed in Circular No. 29/2020-Customs (as amended), and will continue until further direction from the Board.

Rail-bound ICD container scanning may shift to in-port facilities without additional permission when selected for external scanning.
Rail-bound ICD containers under transshipment selected for scanning at DTCS-01 near PUB may be scanned at DTCS-02 or MXCS within the port, without further permission from the Container Scanning Division. The procedure takes immediate effect, modifies prior instructions to that extent, and operates as a standing order for concerned customs officers and staff. Unaddressed procedural disputes may be resolved by reference to applicable public notices.

Authorised Officers designation under FSS Act expands food import points of entry; officers notified for clearance.
Customs Instruction No. 17/2024, incorporating FSSAI Notifications dated 03 May 2024 and 21 June 2024, adds four additional food import entry points and notifies designated authorised officers for import clearance. The Instruction updates and attaches a consolidated list of one hundred and fifty nine Points of Entry and modifies the earlier Instruction No. 07/2024 accordingly. It specifies whether authorised officer functions are to be exercised by FSSAI officials or by customs personnel (superintendent/appraiser/inspector/examiner) across port types and requests sensitisation of officers and reporting of implementation difficulties to the Board.

Provisional assessment for imported used cranes requires provisional duty, bond and engineer valuation pending RTO registration.
Provisional assessment is required for imported old and used cranes to prevent misdeclaration of year and capacity. Importers must pay duty on value ascertained by a Chartered Engineer at first check, submit a bond for the entire value and potentially provide a bank guarantee; finalisation follows submission of a matching RTO registration certificate, while mismatches will prompt revenue-protective action.

Customs Broker Profile Correction: administrative edits now possible on CBLMS when broker applications cannot effect the change.
The CBLMS "Manage CB Profile" feature now allows System Administrators to modify all sections of an approved Customs Broker profile - Primary Details, Correspondence Address, Authorised Person Details, Proprietor/Partner/Director Details, Security Details and OPS Details - but brokers must submit change requests via Annexure B to their Policy Section only for changes that cannot be handled through existing broker applications; requests for changes achievable through broker applications will be invalid.

Customs Broker licensing management expands through digital succession, offence processing, profile updates, electronic NOCs, document issuance and account security.
CBLMS introduces online facilities for continuation of a proprietorship Customs Broker licence by an eligible major legal heir holding a G card, through a two-stage application process. Its offence module enables access to notices and orders, submission of replies, personal-hearing management, online penalty payment, notifications and case-history access. The portal also supports profile and address modifications, employee and other policy section details, electronic NOCs, issuance of downloadable official documents, notifications, user manuals and account lockout after repeated incorrect password attempts.

Carriage of coastal cargo: consignors must present Bills of Coastal Goods at gate for preventive official processing and manifest compliance.
Consignors of coastal goods must present a Bill of Coastal Goods at the Green Gate and comply with the prescribed circular procedures, with BCG processing handled by the customs preventive official to expedite gate-in for vessels carrying both EXIM and coastal cargo. Vessels exclusively carrying coastal goods are exempt from filing BCGs but must file coastal arrival and departure manifests for cargo unloaded, carried forward, or loaded.

Sea Cargo Manifest transition extended to allow parallel filing, urging stakeholders to adopt new SCMTR formats for compliance.
Extension permits continued acceptance of legacy manifest formats until 31st August 2024 to enable phased migration to new SCMTR formats and systems. Stakeholders must begin parallel filing in the new format immediately; amendments may continue in the old format during this phase. Complete details must be filed in the new format for matching and completeness analysis. DGoS will issue guidance on registration and filing requirements, troubleshoot errors, and make message filing mandatory location-wise via local public notices.

SCMTR transitional extension permits parallel filing; stakeholders must migrate to the new sea cargo manifest format.
The transitional provisions of the Sea Cargo Manifest and Transshipment Regulations have been extended to 31st August 2024 to permit continued acceptance of old manifest formats while stakeholders migrate to the new format. Stakeholders must commence parallel filing: amendments may be filed in the old format, complete details must be filed in the new format, and old and new filings will be matched for completeness. DGoS and ICEGATE 2.0 will support registration, testing, error analysis and will issue location-wise mandates and guidance; amendments to IGM during parallel filing are allowed until vessel arrival without officer approval.