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Waiver of Late fees on account of updation of changes vide Budget 2023-24 reg
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Late fee waiver for delayed Bills of Entry due to ICES system updation; one day waiver for affected advance filings allowed.
Waiver of late fees is provided for Bills of Entry filed belatedly due to ICES/ICEGATE shutdown during system updation for the budget; this waiver, under the Bill of Entry (Electronic Integration Declaration and Paperless Processing) Regulations, 2018, covers entry inwards on 02.02.2023 and grants a one day late fee exemption for advance Bills of Entry that could not be filed earlier because of the service unavailability, with implementation issues to be reported to the Additional Commissioner and the notice treated as a standing order.
Launch of new functionality of Customs Brokers Licensing Management System (CBLMS) – Reg.
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Customs pass management: issuance, renewal and cancellation now processed exclusively through the online broker licensing portal.
Activation of CBLMS functionalities makes issuance, renewal and cancellation of Customs Passes for broker employees subject to exclusive submission and processing via the Customs Broker Licensing Management System. The portal applies to existing brokers with validated CB profiles and to new brokers licensed through CBLMS; a user manual detailing the process flow is available under the portal's Knowledge Centre.
Import of Medical Devices as per the requirements of the Medical Devices Rules, 2017-reg
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Medical device import compliance requires port referral to the drug regulator before customs clearance under Medical Device Rules.
All Bills of Entry for consignments containing medical devices, including surgical and medical examination gloves, must be referred at the port of import to the concerned Assistant Drug Controller (I) for verification of compliance with the Medical Device Rules, 2017 before customs clearance; this referral is a standing instruction for customs officers and staff.
Changes in Customs, Central Excise, GST law and rates have been proposed through the Finance Bill, 2023
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Customs duty rationalization: tariff restructuring, targeted rate adjustments and exemption review reshape import duty incidence.
The Finance Bill, 2023 and related notifications propose rationalisation of basic customs duty structure, targeted adjustments to BCD, AIDC and Social Welfare Surcharge across multiple sectors, sector specific concessions subject to IGCR conditions, rescission and timed extension or discontinuation of numerous exemption entries (many extended to 31 March 2024 for review), and substantive amendments to Customs, Customs Tariff, CGST and IGST Acts including time limits for returns and filings, decriminalisation and expanded taxability of certain OIDAR supplies. Certain provisions operate provisionally from 2 February 2023, while others await enactment or specified effective dates.
Ref.of Public Notice No. 05/2023- Integration of ECCS with IDPMS/EDPMS of RBI
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Express Cargo Clearance System integration transmits courier import/export data to RBI; correct mandatory fields and amendments ensure successful transmission.
ECCS is integrated with RBI IDPMS/EDPMS for daily automated transmission of validated courier import/export data; stakeholders can view transmission status via the ECCS Mobility portal. Mandatory transmission fields include a valid seven digit AD code, invoice number(s) and entity classification (with exporter bank account number required for CSBs). Currency codes must accompany corresponding amount fields or both be left blank; invoice numbers must be entered for each invoice. Errors can be rectified by amendment of the CBE/CSB in ECCS; persistent issues should be raised with designated RBI support.
Operationalization of Drive Through Container Scanner (Road) at BMCT (Scan code D –INNSA1RSDT02); Procedure to be followed for scanning of containers selected for scanning-reg
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Drive-through container scanning now operational at BMCT; selected containers follow existing scan procedures and after-hours diversion applies.
Operationalisation of a Drive-through Container Scanner at BMCT adds a high-throughput scanning facility using the same procedures as Public Notice No. 146/2018 for DPD and non-DPD importers; unsettled procedural questions may be resolved by other existing JNCH public notices. The BMCT scanner will operate during daytime only, and containers selected after hours will be diverted to alternate scanning facilities without additional customs endorsement. Implementation issues should be reported to the Deputy/Assistant Commissioner of the CSD Cell, and the Public Notice directives constitute a standing order for officers and staff.
Restricted entry of food items in under specific ports:-m/reg.
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Import of high-risk food products restricted to 61 designated ports from Feb 1, 2023; stakeholders must comply.
Imports of specified high-risk products (milk and milk products; egg powder; meat and meat products including poultry and fish; infant foods; nutraceuticals and related dietary/medical foods) are permitted only through 61 designated ports directly manned by FSSAI officials, effective 1 February 2023, and stakeholders must note the restriction and report implementation difficulties to the customs technical office via the provided email.
Updation of changes vide Budget 2023-24 in System - reg
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Temporary suspension of Bills of Entry filing due to system updates; importers must schedule clearances, collect new export levies manually.
Filing of Bills of Entry and Section 48 approvals will be suspended from late on the day of the Budget presentation until ICES Directory and Notification updates are completed; other ICEGATE services will continue. Directory changes are implemented by nominated budget officers under Directorate General of Systems in coordination with Directory Management sites and NIC, and are ordinarily completed within forty eight hours if no substantial new levies are notified. Field formations must monitor prior BEs for duty changes before granting Out of Charge and collect any newly imposed export levies manually until system updates are live.
Amendment to Instruction No 18/2022-Customs dated 12.08.2022, Instruction No 30/2022-Customs dated 14.11.2022 and Instruction No 32/2022-Customs dated 28.11.2022 regarding extension of Requirement of Health Certificate accompanied with the import of food consignments
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Health Certificate requirement for imported food consignments extended; implementation deferred to give trade partners additional time.
Extension of the Health Certificate requirement for specified imported food consignments defers prior implementation; customs formations must align with the postponed operative date for mandatory Health Certificates for Milk and Milk Products, Fish and Fish Products, and Pork and Pork Products, sensitize officers accordingly, and report any difficulties in implementation to the Board.
Cancellation of swapping order w.r.t. 8th & 9th Reallocation of Export Quota for export during Sugar Season 2022-23 and holding of export quota
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Export quota hold: specific sugar mills barred from exporting pending further orders under DFPD instruction.
Cancellation of specific swapped export-quota entries in the 8th and 9th reallocations withdraws the export entitlement of the named sugar mills and requires that their export quotas be held; Customs is directed to prevent exports from those mills and to sensitise officers to ensure compliance until further orders.
14th International Exhibition – Aero India 2023 at Air Force Station, Yelahanka Bengaluru from 13th February to 17th February 2023 – Reg.
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Temporary importation exemptions for exhibition aircraft permit duty-free clearance under ATA Carnet or specified notification with conditions.
Foreign aircraft and exhibition goods for Aero India 2023 at Yelahanka are treated as temporary imports subject to Customs Act provisions and may be cleared duty-free under an ATA Carnet or by claiming exemption under Notification No.8/2016, with mandatory filing of prescribed manifests and Bills of Entry manually before the Proper Officer at Yelahanka. Notification No.4/2019 waives bank guarantee/cash deposit for participating aircraft, but bonds and documentary compliance, open examination, value appraisal, transshipment procedures, ATF fuel recording, and re-export/shipping bill formalities remain required for exemption and closure.
Customs (Assistance in Value Declaration of identified Imported Goods) Rules, 2023- reg.
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Identified goods valuation controls: Board may require unique codes and extra declaration checks to address suspected undervaluation.
The Rules create a procedure for the Board to specify classes or subsets of imported goods as identified goods where undervaluation is suspected, based on written references and committee review. A Screening Committee performs preliminary scrutiny and confirms reports; an Evaluation Committee conducts detailed analysis and issues reasoned reports specifying HS Code, Unique Quantity Code, technical particulars, precautionary unit value, additional importer obligations and checks, and an initial validity period. Importers must declare required particulars and fulfill obligations on the Customs Automated System, with prescribed compliance timelines and review mechanisms; specified exceptions apply.
Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023(CAVR, 2023) -reg.
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Assistance in value declaration: specified obligations and checks ensure importers substantiate declared transaction value for identified goods.
The rules set procedures for identifying classes of imported goods suspected of undervaluation and require that, once specified as identified goods, importers declare prescribed information in the Bill of Entry and, if prompted by the Customs Automated System, fulfil additional obligations and submit to specified checks to demonstrate the truthfulness and accuracy of declared value; continued doubt by the proper officer triggers proceedings under rule 12 of the Customs Valuation Rules, 2007.
Waiver of penalty for late filing of Bills of Entry due to non-functioning of ICEGATE- regd.
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Waiver of late fee for delayed Bills of Entry due to electronic portal outage; relief for affected filings.
Waiver of late fee is granted for delayed filing of Bills of Entry caused by the electronic filing portal's non functioning; the relief covers Bills of Entry linked to the affected vessel entry period and belated filings within the specified contiguous dates, and the Public Notice operates as a Standing Order with difficulties to be reported to the Deputy Commissioner of Customs (Appraising Main) for action.
Launch of new functionality of Customs Brokers Licensing Management System (CBLMS) – Reg.
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Customs Pass management: issuance, renewal and cancellation must now be processed exclusively through the CBLMS online portal.
CBLMS portal now governs issuance, renewal and cancellation of Customs Passes for broker employees nationwide; only brokers with successfully submitted and validated CB profiles or new brokers whose licences are issued through CBLMS may use the portal. A user manual detailing the process flow is available under the portal's Knowledge Centre.
Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023) – reg.
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Identified imported goods rules require specific declarations, Unique Quantity Codes, and additional importer obligations to address undervaluation.
The rules enable the Board to designate a class of imported goods as identified goods where declared values are suspected to be untruthful; a written reference triggers a Screening Committee preliminary review and, if suitable, an Evaluation Committee detailed examination. The Evaluation Committee must produce a reasoned report specifying HS codes, brands, a precautionary unit value, the required Unique Quantity Code, technical specifications, additional importer obligations, checks and duration. The Board may then issue an Order, and importers must declare specified particulars and, via the Customs Automated System, fulfil obligations or face valuation under CVR, 2007.
Custodianship of Berth No. 15 of New Mangaluru Port Authority (NMPA) – Reference to Public Notice No. 09/2012 dated 16.03.2012, as amended by Public Notice No. 12/2013 dated 21.03.2013 and extended by Public Notice No. 10/2018 dated 04.04.2018
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Custodianship of Berth No.15 extended to UPCL with bonds, insurance, infrastructure and liability obligations for cargo safety.
Custodianship of Berth No. 15 at New Mangaluru Port Authority is extended to M/s. Udupi Power Corporation Limited until 31.01.2028 under Section 45(1) of the Customs Act and HCCAR, subject to compliance with Sections 45(2) and 45(3), execution and renewal of specified bonds, an Import Continuity Bond of Rs.15 crores, contingency insurance, renewal of a bank guarantee with auto-renewal, provision of prescribed infrastructure and security per Regulation 5, recordkeeping, separation of storage areas, publication of charges, and bearing Customs officer cost recovery; custodian remains liable for loss, pilferage and duty obligations.
Launch of new functionality of Customs Brokers Licensing Management System (CBLMS) – Reg.
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Customs pass processing now centralised through CBLMS portal, requiring issuance, renewal and cancellation applications online.
CBLMS now centralises Customs Pass issuance, renewal and cancellation: applications must be submitted and processed exclusively via the CBLMS portal for existing brokers with validated CB profiles and for newly licensed brokers issued through CBLMS; a user manual explaining the process flow will be available under the portal's Knowledge Centre.
Kind attention of All Customs Brokers and All Other Stakeholders
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Customs broker association enrollment required; single association rule and possible discretionary extensions for compliance.
Each customs broker must enroll as a member of the recognized Customs Brokers' Association in every customs jurisdiction where they operate, and may not join more than one association in the same jurisdiction. The Board may, on written representation showing inability to comply for reasons beyond control and where other conditions are satisfied, allow a further time period for compliance, recording reasons in writing. Brokers under Tuticorin Customs House are directed to enroll with the Tuticorin Customs Brokers Association.
Regarding Withdrawal of Public Notice No. 28/2022 dated 27.12.2022
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Non-applicability of Plastic Packaging under Plastic Waste Management Rules revoked; prior public notice withdrawn with immediate effect.
The office withdraws Public Notice No. 28/2022 issued on 27/12/2022 concerning the non-applicability of Plastic Packaging used for imported goods under the Plastic Waste Management Rules, 2016; the withdrawal is effective immediately as communicated by the Public Notice dated 12/01/2023.

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Effective Monitoring of Warehoused goods to safeguard revenue

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Warehoused goods: new mandatory shelf-life, bank guarantee, extension timing and bond-closure requirements to protect revenue.
The notice prescribes mandatory procedures to safeguard revenue from Customs bonded warehouse operations: declaration of shelf life at initial warehousing ... Summary

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Acts Income Tax