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Circulars
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Exports through New Mangalore Port under claim of drawback - Uploading of BRCs
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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.
Guidelines for implementation of pilot project relating to import of goods for repair & maintenance and re-export under ERSO Project
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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.
Monthly Public Notice containing therein list of EGM errors
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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 due to Non-transmission of EPCG and DEEC (Advance Authorisation) Licences Online from DGFT to ICEGATE System –Reg
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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 Rates wrongly fed for currency USD for SBs dated 07th Sep-2023
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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.
Applicability of SCOMET policy on Irregular aluminium Powder -Clarification by DGFT
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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.
Amendment in Circular No. 29/2020-Customs dated 22.06.2020 for allowing transshipment of Bangladesh export cargo to third countries through Air Cargo Complex, Kempegowda International Airport, Bengaluru
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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.
Procedure to be followed in case of selection of ICD rail bound container for scanning at DTCS-01 near PUB
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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 under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulation, 2017
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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.
Guidelines for Accurate Declaration and Provisional Assessment of Imported Cranes to Prevent Misdeclaration of Age and Capacity and Ensure Timely Finalisation of Bills of Entry.
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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.
Launch of functionalities/features on Customs Brokers Licensing Management System (CBLMS) - Reg.
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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.
Launch of functionalities/features on Customs Brokers Licensing Management System (CBLMS)
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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 from one Indian port to another Indian port, in vessels carrying out coastal run- reg.
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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.
Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) - Reg.
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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.
Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR)
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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.
Launch of Exchange Rate Automation Module (ERAM)
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Automated customs exchange rates will replace manual notifications, with online publication, effective-date rules, and technical-failure safeguards.
Exchange Rate Automation Module (ERAM) automates the transmission, adjustment, integration and publication of customs exchange rates used to value imported and exported goods. Rates will be transmitted electronically to ICEGATE, adjusted to the nearest five paise and integrated with ICES. They will be published online at 6:00 p.m., take effect from midnight of the following day, and remain operative until revision. Where transmission or integration fails, the last updated rates continue temporarily, followed by revision or manual intervention under the prescribed contingency process.
Launch of Exchange Rate Automation Module (ERAM) -reg.
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Exchange rate automation: published ICEGATE rates will govern customs valuation from the following day.
Automated integration of SBI 'card rates' with ICES via ICEGATE will publish Bill rates adjusted to the nearest five paise at the existing frequency; published rates will take effect from midnight of the following day, be retained for historical reference, and govern the exchange rate applied for customs valuation on the date of presentation of bills of entry or shipping bills.
Sub : Renewal of Custodianship under Regulation 13 of Handling of Cargo in Customs Areas Regulations, 2009 in respect of Multi cargo Terminal M/s Ennore Bulk Terminal Pvt. Ltd.(formerly known as M/s. Chettinad International Bulk Terminal Pvt. Ltd.,) Kamarajar Port, Ennore - Regrding.
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Custodianship renewal under Regulation 13 extended upon compliance and payment of cost recovery charges for the terminal.
Custodianship of M/s. Ennore Bulk Terminal Pvt. Ltd. is renewed under Regulation 13 of the Handling of Cargo in Customs Areas Regulations, 2009, subject to compliance with the Regulations' conditions and responsibilities and payment of cost recovery charges, reaffirming the terminal's custodial duties and regulatory oversight under the Customs Act.
IGST REFUND-Special measures for liquidation/rectification of Shipping Bill Errors of pending IGST Refund-Regarding.
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IGST refund validation errors prompt a targeted drive to prioritize processing and rectification of pending refund claims.
An administrative IGST refund drive will prioritise processing shipping bills validated by GSTN but pending disbursement due to error codes SB001-SB006 and PFMS validation failures. Exporters must check ICEGATE for validation status. Rectification procedures: EGM errors (SB002, SB006) require EGM Cell engagement and EDI job numbers; invoice mismatches (SB005) require a request letter, a concordance table and SC-34 payment; PFMS errors require updating bank details via ICEGATE. The drive runs from 01 July to 15 July, 2024 and submissions are to the IGST Refund & Drawback Section with a named nodal officer for difficulties.
Launch of Indian Customs EDI System - (ICES 1.5) for Air Freight Station (AFS) at M/s. SDB Diamond Bourse, Upper Basement, Diamond Club, Surat Diamond Bourse (SDB), Plot No. 177. P. Dream City, Village-Khajod. Taluka Majura, District —Surat 395007. for Imports and Exports of precious and semi- precious cargoes - reg.
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Launch of ICES 1.5 at AFS SDB Surat: mandatory electronic filing, e SANCHIT IRNs, automated assessment and bond/license ledgering.
Launch of ICES 1.5 at AFS, SDB Surat enables fully electronic processing of Bills of Entry, Shipping Bills and supporting documents: mandatory upload via e SANCHIT with IRNs before submission; ICEGATE/RES digital filing using Class III DSCs; automated assessment, appraising group workflows, RMS facilitation, concurrent audit and post clearance verification; registration and automatic ledgering/debiting of DGFT licenses, DEPB/EPCG/Advance Authorisations and Bonds/BGs; prescribed coding standards, fee schedules and procedural rules for import/export clearance.

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Corrigendum -Public Notice No. 12/2024 dated 18.07.2024

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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 ... Summary

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Acts Income Tax