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Circulars
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Testing of samples of Export Consignments
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Export consignment testing accepts recognised laboratory reports unless risk-based intervention or intelligence requires sampling under existing procedures.
Exporters may submit voluntary test reports from NABL-accredited laboratories, laboratories accredited or recognised by Export Promotion Councils, or other recognised agencies to meet importing-country regulatory requirements. Where no risk-based intervention or intelligence exists, the proper officer must consider those reports without mandatory referral of samples to the Central Revenue Control Laboratory. Cases involving risk or intelligence remain subject to existing sample withdrawal and testing procedures. Import-consignment sampling and testing procedures are unchanged.
Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations, 2018 and extension of transitional provisions up to 31.08.2026
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Sea Cargo Manifest and Transhipment Regulations move to pan-India electronic filing with extended transitional support and no penal action period.
Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations, 2018 has been operationalised through the electronic message framework for sea cargo movement, gateway port arrivals and departures, and transhipment movements. Stakeholders are required to file the relevant electronic declarations through the online mechanism in complete, accurate and timely form. The transitional provisions under SCMTR, 2018 have been extended up to 31.08.2026, and no penal action is to be initiated for technical or procedural difficulties faced in online filing during this period.
Generation and processing of Transshipment Bonds for Bond-to-Bond transfer of warehoused imported goods
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Transshipment Bonds enable regulated bond-to-bond warehouse transfers through document scrutiny, ICES approval, re-warehousing accountability and duty security.
Bond-to-bond transfer of warehoused imported goods requires a Transshipment Bond processed through the ICEGATE Warehouse Module. After acceptance of the transfer request by the proper officer at the source warehouse, the importer or authorised Customs Broker must submit the prescribed bond and supporting documents to the Turant Suvidha Kendra. Following scrutiny, a Job Number is generated in ICES and approved by the Deputy or Assistant Commissioner, after which a Transshipment Bond Number is issued. The bond secures safe removal, re-warehousing or satisfactory accounting of goods, and payment of customs duty where demanded.
Automation of Imports for Special Economic Zone (SEZ) through the courier mode.
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Courier-based SEZ import automation streamlines manifest filing, shipment validation, X-ray processing, and customs clearance through integrated systems.
Automation of Special Economic Zone import consignments through the courier mode is introduced through an integrated ECCS-ICEGATE-ICES workflow. The arrangement covers courier movement from arrival at the International Courier Terminal to processing and onward movement to the SEZ, with ECCS handling operational processing and ICEGATE-ICES facilitating declaration and transmission of shipment data. Specific responsibilities are assigned to airlines, couriers, customs officers, the SEZ unit, and the custodian for manifest filing, package validation, X-ray, goods registration, out-of-charge formalities, Bill of Entry filing, and exit scan capture.
Permission for handling of LCL Import Cargo to M/s. Apollo World Connect Limited, Container Freight Station
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LCL import cargo handling permission enables designated warehouse operations at the container freight station under applicable customs cargo regulations.
Handling of LCL import cargo is permitted at M/s. Apollo World Connect Limited Container Freight Station under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. An identified area within the existing warehouse is allocated for this purpose. Handling must comply with extant instructions, and the facility remains effective from issuance of the public notice until further orders.
Mandatory filing of Sea Cargo Manifest and Transhipment Regulations (SCMTR) at New Mangalore Port
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SCMTR filing becomes mandatory for manifest and transhipment transactions, replacing supplementary IGM/EGM and legacy filing processes.
SCMTR filing is mandatory for stakeholders operating at New Mangalore and Karwar Ports. Following the proposed disabling of supplementary IGM/EGM processing from 16 June 2026, manifest and transhipment filings must be made only through the SCMTR module. Manual, automated and legacy-format filings for SCMTR-covered modules are not accepted, except in exceptional system-failure circumstances verified by the local Systems Manager.
Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018
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Sea cargo manifest compliance eases as phased electronic message rollout and transitional filing relief continue nationwide.
Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 is being rolled out through phased deployment of electronic messages for cargo movement, with arrival, departure and export transhipment messages stated to be operational nationwide and the remaining non-import transhipment message developments becoming fully operational from 1 July 2026. Transitional provisions are extended up to 31 August 2026, and no penal action is to be initiated for technical or procedural difficulties in online filing during that period.
Permission for handling of Import Full Container Load (FCL) Cargo to M/s. O’ Yard CFS, Chennai Container Terminal Limited
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Import FCL cargo handling is permitted at O' Yard CFS, subject to prevailing Customs procedures and allocated facility space.
Customs permission is granted to O' Yard CFS, Chennai Container Terminal Limited, to handle regular import Full Container Load (FCL) cargo under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. Of the customs area previously allocated for the LCL warehouse, 1,972.65 sq. m. is allocated for import FCL cargo and 532.35 sq. m. remains for LCL cargo. FCL handling is subject to prevailing Customs procedures and instructions and remains effective until further orders.
Implementation / Pan-India Rollout of Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018
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Sea Cargo Manifest compliance tightens as the SCMTR rollout becomes fully operational and legacy manifest filing is phased out.
Pan-India rollout of the Sea Cargo Manifest and Transhipment Regulations, 2018 is to take effect from 30.06.2026, with no further extension envisaged, and stakeholders are directed to shift fully to the SCMTR framework. Supplementary IGM/EGM filing is disabled at Nhava Sheva Port from that date, while amendments to Bills of Lading are to follow the SCMTR message-based process before Sea Entry Inwards and officer-based processing after Sea Entry Inwards. Stakeholders must ensure registration, system readiness, API connectivity, accurate electronic declarations and compliance with SCMTR timelines.
Entry restriction at CFS - Cargo clearance by authorized persons only
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Authorised CFS access restricts cargo clearance and handling activities to designated cardholders and self-pass holding importers or exporters.
Cargo clearance at Container Freight Stations must be undertaken only by duly authorised persons, including specified card holders, Port Trust ID Card holders, and importers or exporters holding a self Customs Pass. Container Freight Stations must enforce the entry restriction. Unauthorised involvement in documentation, entry, delivery, financial transactions, or other cargo-handling activities constitutes non-compliance and may attract remedial action under the cargo-handling regulations.
Establishment of Green Channel for Customs Clearance of Pollution Response Equipment and Materials during Oil and Hazardous and Noxious Substances (HNS) Spill Emergencies
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Green channel customs clearance speeds pollution response equipment movement for oil and HNS spill emergencies.
Establishment of a green channel for customs clearance supports urgent import, export, temporary import, temporary export, re-import and re-export of pollution response equipment and materials for oil and HNS spill response operations. Customs Zones must appoint a senior Nodal Officer to coordinate with the Indian Coast Guard and other stakeholders, ensure expeditious clearance under the Customs Act, maintain contact details, facilitate priority processing on a 24x7 basis where required, and act as the single point of contact for customs issues.
Digitization of Warehousing procedures under Section 49 of the Customs Act, 1962.
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Digital Section 49 warehousing applications enable online submission, queries, approvals, status tracking, and storage extensions.
Section 49 warehousing is digitised through an online ICEGATE and Customs EDI workflow for imported goods awaiting clearance. Importers may submit fresh applications with validated Bill of Entry particulars, warehouse details and supporting documents, receive a request number, track status, and reply to Customs queries online. Customs officers may examine records, record remarks, approve applications or raise queries. Approved applicants may seek extensions of storage permission, granted for 30 days and extendable in successive 30-day periods with officer approval.
Designation of First Appellate Authority under the RTI Act, 2005 for Chennai VII Commissionerate
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Right to Information Act designation of First Appellate Authority for Chennai VII Air Cargo Commissionerate under customs administration.
Designation of the First Appellate Authority under the Right to Information Act, 2005 for the Office of the Principal Commissioner of Customs, Chennai VII (Air Cargo) Commissionerate. In exercise of powers under Sections 4(1) and 5(1) of the Act, Smt. Radhika Venugopalan, Joint Commissioner of Customs, is designated as the First Appellate Authority for the Chennai VII (Air Cargo) Commissionerate, with the stated office location and contact details for RTI appellate matters.
Use of ICEGATE "Orders and Notices" Module for Electronic Communication of Orders, Notices and Other Communications
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ICEGATE orders and notices module mandated for electronic communication of customs notices, orders and departmental correspondence.
Use of the ICEGATE Orders and Notices module is mandated for electronic communication of Show Cause Notices, Orders-in-Original, Orders-in-Appeal and other departmental communications, while the applicable statutory provisions governing issue and service continue to apply independently. Officers must upload accurate and complete communications through ICEGATE using valid login credentials, proper document categorisation, correct DIN and officer particulars, legible PDFs, and a clear subject or gist, while supervisory officers monitor uploaded communications through dashboard functions for verification, monitoring and record management.
Mandatory filing under Sea Cargo Manifest and Transhipment Regulations (SCMTR)
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Sea Cargo Manifest filing through SCMTR becomes mandatory as legacy IGM/EGM filings are phased out.
Mandatory filing of manifest and transhipment data through the Sea Cargo Manifest and Transhipment Regulations (SCMTR) platform is directed for all relevant stakeholders. The notice states that supplementary IGM/EGM filings create duplication and data inconsistency, and that legacy filings are to be phased out. Kolkata Customs Sea Port is identified as a port where the supplementary facility will be disabled from 30.06.2026, after which filings must be made only through SCMTR, subject to limited verified system-failure exceptions.
Self-Sealing Permission for Electronic Sealing(RFID) of containerized cargo at factory or warehouse.
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Electronic sealing permission remains valid subject to review every three years and prescribed exporter documentation.
Self-sealing permission for electronic sealing (RFID) of containerized export cargo at factory or warehouse premises remains valid unless withdrawn, suspended or cancelled for non-compliance, misuse of the facility or any other valid reason. All such permissions are to be reflected in the EDI system and are subject to review every three years. For review, exporters must submit the prescribed documents, including the request letter, existing permission, authorization, valid IEC, PAN, GSTN registration, ownership or lease proof, declaration of previous cases, and export-goods particulars with HSN code.
Auto Trans-shipment of SEZ-bound Cargo at Gateway Port
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Auto transshipment of SEZ-bound cargo streamlines customs processing by replacing manual approval with system-generated transshipment details.
Auto transshipment of SEZ-bound cargo from gateway ports has been enabled in the customs system to digitise manual processes and facilitate smoother container movement. Once the Bill of Entry is assessed, the system will automatically generate the Transshipment number and send a copy to the registered email address. Manual approval by officers is no longer required, and the relevant details will appear automatically in the supporting documents.
Completion of Data Entry in DIGIT
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Uniform DIGIT-reg data entry rules prescribe offence categories, stage-wise reporting, timelines, and nodal oversight for customs enforcement.
Uniform data entry in DIGIT-reg is prescribed for specified offence cases, including outright smuggling, commercial fraud and cases under NDPS and allied laws, with the principal statute determining the category. Data must be entered at defined stages such as search, summons, seizure, arrest, investigation, adjudication, post-adjudication and prosecution, within prescribed timelines. A three-tier nodal officer structure, monthly reconciliation with the Monthly Performance Report, and electronic handling of DIGIT-related requests are also mandated.
Addendum to the SOP for Reworking/Re-containerisation of International Transshipment Cargo at Mundra Port and Rationalisation of Documentation Requirements
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Transshipment cargo reworking at Mundra Port requires approved CFSs, simplified documentation, and stricter safeguards for shipping-line changes.
Reworking and re-containerisation of international transshipment cargo at Mundra Port is permitted only at CFSs specifically approved by the Commissioner of Customs on a limited first-come-first-served basis. Requests for reworking or cross-stuffing are to be considered case by case, with simplified documentation for same-line transfers and additional NOCs and confirmed booking where a change of shipping line is involved. Perishable cargo is to receive priority, seal opening is restricted, videography is mandatory, and no transshipment permit fee is to be levied.
Amendment to Public Notice No. 03/2008 dated 07.02.2008 - Import/Export Procedure at ICD, M/s HALCON, Janori, Taluka Dindori, Dist. Nashik - Introduction of procedure for LCL Export Transhipment by Closed Body Trucks (CBTs) to Gateway Port
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LCL export transhipment by sealed trucks is operationalised with Customs supervision, bond control, and gateway port verification.
Introduces a procedure for LCL export transhipment by Closed Body Trucks from ICD HALCON, Janori to a gateway port under Customs seal. The process requires electronic filing of Shipping Bills, completion of assessment and clearances at ICD Janori, issuance of an Export Transhipment Permit, stuffing and sealing of the truck under Customs supervision, and verification at the gateway port CFS. It also provides for EGM reconciliation, bond re-credit, drawback and IGST refund processing, weekly reporting by the custodian, and custodian responsibility for transit integrity and compliance.

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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 ... Summary

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Acts Income Tax