Voluntary post-clearance revision allows eligible importers to electronically amend Bill of Entry details, subject to declarations and verification.
Section 18A permits an importer or authorised person to electronically seek voluntary revision of Bill of Entry information after customs clearance at the port where duty was paid. Filing requires payment of the prescribed application fee, validation of Bill of Entry and payment details, and a mandatory declaration of eligibility. Revision is barred where specified audits, enforcement proceedings, reassessment or assessment, or notified excluded cases exist. Registered IEC holders may use the ICEGATE webform to amend, supplement or delete permitted Bill of Entry, invoice, item, supporting-document and declaration information, obtain a tracking identifier, and monitor filing status.

First appellate authority designation under the Right to Information Act takes immediate effect for the Customs General office.
Shri Sunil Kumar Gautam, Additional Commissioner of Customs, is designated as the First Appellate Authority under the Right to Information Act, 2005 for the Office of the Commissioner of Customs (General), Air Cargo Complex, Mumbai Customs Zone-III. The designation takes effect immediately and continues until further orders. The authority's jurisdiction covers the Office of the Commissioner of Customs (General), Air Cargo Complex, Mumbai.

SWIFT 2.0 onboarding requires AQCS, PQMS and FSSAI mandatory filing from 01.12.2025 for NOC processing.
SWIFT 2.0 is launched as the single touch point for EXIM procedures and stakeholders must use the upgraded platform for AQCS, PQMS and FSSAI NOC processing; mandatory filing for these three PGAs via SWIFT 2.0 is effective from 01.12.2025 and stakeholders should report any implementation difficulties to the department.

Mutual fund distributors eligible for additional commission for onboarding new B-30 and women investors under revised rules.
AMCs may pay additional commission to distributors for onboarding eligible new-PAN investors from B-30 cities and new women investors from Top-30 and B-30 cities: 1% of first lump-sum (capped at Rs.2,000 with one-year minimum stay) and 1% of first-year SIPs (capped at Rs.2,000). Payments must be sourced from the 2 basis points reserved for investor education and include claw back provisions; additional commission is in addition to trail fees, dual incentives for the same investment are prohibited, and specified scheme categories are excluded.

NCLT monitoring team now placed under Legal Cell; NCLT and IBC matters to be handled by ADC(legal cell).
The NCLT Monitoring Team shall function under the Deputy/Assistant Commissioner of Customs (Legal Cell), and all NCLT & IBC matters shall henceforth be handled by the Legal Cell (Port) supervised by ADC(legal cell); this revised text supersedes earlier versions of Point (e) of Standing Order No. 05/2025 and related corrigenda and entries in EO No. 74/2025.

Stainless Steel J3 grade CAVR order extended for one year from 29 November 2025 to 28 November 2026.
The Board extends the validity of CAVR Order No. 02/2023-Customs dated 15 November 2023 for Stainless Steel of J3 grade under the specified HS codes for one year with effect from 29 November 2025 until 28 November 2026, made under powers in the Customs Act read with sub rule (2) of rule 10 and rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023.

Export-related non-tariff measures: stakeholders must submit NTM and certification details within seven days via the online form.
The Directorate General of Foreign Trade requires exporters, export promotion councils, commodity boards and industry associations to submit detailed information on export-related Non-Tariff Measures and testing/certification requirements - specifying name and nature of certification, whether mandatory or voluntary, affected sectors, approximate cost and validity, applicable countries/regions, recognised labs or certifying bodies, and compliance challenges - within seven days via the prescribed online form; non-submission may lead to those NTMs not being prioritised for inclusion in the Export Promotion Mission database and related support measures.

Debenture trustees must run non SEBI activities via ring fenced separate business units with specific disclosure and compliance duties.
DTs may undertake activities outside SEBI regulation only if they are fee based, non fund based financial services carried out at arms' length through one or more Separate Business Units (SBUs) ring fenced by a Chinese Wall. SBUs must have separate records, distinct staff (with board approved crossing procedures), separate grievance mechanisms and distinct marketing/web presence. DTs must disclose non SEBI activities and relevant financial sector regulator on their website, obtain stakeholder acknowledgements, submit disclosures and a compliance report for existing arrangements within six months, and include a board approved undertaking in half yearly compliance reports confirming adherence to regulation 9C and this circular.

Recovery Expense Fund clarified: reimbursements for enforcement and legal expenses allowed; stock exchange to release funds within five working days.
The circular permits the Recovery Expense Fund to reimburse Debenture Trustees or Lead Debenture Trustees for enforcement and legal expenses related to defaults - including consents, voting, meetings, court filings, legal fees, asset recovery and legal consultants - without prior debenture-holder approval when within the specified purposes. For other uses, prior consent of holders is required and the Designated Stock Exchange must be informed. Trustees must request fund release from the Designated Stock Exchange, submit an independent auditor's certificate for verification, and the Exchange shall release funds within five working days. Trustees must maintain accounts of expenditures and provide annual updates to holders.

Issuers must submit security cover, guarantor and valuation reports to debenture trustees within specified periodic timelines.
Issuers must submit specified periodic reports to Debenture Trustees to enable continuous due diligence: Security Cover Certificates quarterly (within 60 days of quarter end; 75 days for last quarter); statements of pledged securities, Debt Service Reserve Account values, and net worth certificates of personal guarantors half yearly (within 60 days); audited guarantor financials annually (within 60 days); and valuation and title search reports once every three years (within 60 days). These timelines take effect from the quarter ended December 31, 2025.

Compounding payments under FEMA must be made via NEFT/RTGS to revised accounts and notified to the office within two hours.
The directions require compounding application fees and compounding amounts to be paid by NEFT/RTGS to revised bank accounts listed in Annexure I, which provides account numbers, IFSC codes and email contacts for central and regional offices. Payors must send a confirming email within two hours using the prescribed template with transaction details (including UTR, account and bank details, payment date, application reference where applicable and office to which payment was made), and may attach the payment email to the compounding application.

Additional CBLR examination limits eligibility to already registered candidates and treats both exams as a single attempt.
Additional CBLR Regulation 6 examination is confined to candidates already shortlisted and registered for the CBLR Examination, 2025, whether or not they appeared earlier. No fresh applications will be invited, and the earlier examination together with the additional examination will count as a single attempt for Regulation 6(4). The test will be a bilingual computer-based examination with the same syllabus, followed by an oral examination for qualifying candidates.

Stuffing (SF) Message implementation lets custodians file container wise export stuffing via ICEGATE, with officer approval retained.
Pan India deployment of the Stuffing (SF) Message under SCMTR, 2018 takes effect 25 November 2025, enabling custodians to file container wise stuffing details via ICEGATE for officer approval at ICD/CFS/SEZ; SF filings will auto populate the officer's stuffing screen and remain editable, while the legacy officer entry method will continue in parallel during phased implementation. Technical guidance and SF error codes are available on ICEGATE.

Passenger Facilitation Centre at SVPIA offers customs guidance, baggage assistance and grievance redressal for international passengers.
A Passenger Facilitation Centre at Sardar Vallabhbhai Patel International Airport, Ahmedabad provides a single point of contact for international passengers to obtain guidance on Customs procedures, baggage rules and declaration requirements, to raise queries and grievances regarding baggage clearance and passenger movement, and to seek coordinated, timely redressal of complaints via specified location, email and telephone channels.

Provisional customs assessment: two year limit with possible one year extension; timelines for document submission, finalisation, and penalties.
The guidelines impose staged timelines for finalising provisional assessments: requisition missing documents within 15 days; importer/exporter to furnish within two months with possible two month extension by the proper officer and further extension by a superior officer up to a 14 month cap for submission. Finalisation should occur within three months after receipt or expiry of time or enquiry conclusion, with serial two month extensions permitted but not beyond an absolute two year limit from provisional assessment, extendable by one year by the Principal Commissioner for sufficient cause.

SWIFT 2.0 single-window platform onboarding AQCS, PQMS and FSSAI; mandatory NOC data via Bill of Entry.
SWIFT 2.0 is an upgraded unified digital single touch point for EXIM clearances enabling submission of specified data fields and documents, real-time notifications, online payments, and digital NOC issuance. For the first phase, consolidated mandatory, conditional and optional data elements and document codes for AQCS, PQMS and FSSAI have been finalised and annexed. These elements must be declared/uploaded through the Integrated Declaration in the Bill of Entry or via the SWIFT 2.0 dashboard where PGA clearance is required. Mandatory filing for the three PGAs is effective from 01.12.2025.

Customs exemption consolidation creates a unified framework linking duty relief to tariff headings, conditions, sectoral lists, and phased rationalisation.
Customs duty exemptions are consolidated into a unified framework that supersedes earlier exemption notifications while preserving prior actions and omissions. Four tables set out full or partial relief from Basic Customs Duty, Integrated Goods and Services Tax, and Compensation Cess, linked to tariff headings and conditions. Annexures prescribe end-use and certification requirements, lists identify eligible specified goods and sectoral concessions, and explanations clarify defined terms. Stakeholders must use the consolidated framework for post-effective-date imports and consult related cess and surcharge amendments for alignment.

Importer Exporter Code application: ANF 1A merged into revised ANF 2A; online validation and post verification enabled.
ANF 1A is deleted and merged into a revised ANF 2A; IEC application details shall be validated through online integration with records of relevant Ministries/Departments/Organisations/Banks where feasible, with scanned supporting documents uploaded unless exempted by the online system; DGFT Headquarters will issue guidelines for post verification of online IECs.

GST audit selection under the state law expands to a further group for the specified audit period and takes immediate effect.
Selection of a further thirty-four registered persons for audit under the West Bengal Goods and Services Tax Act, 2017 is made under section 65 read with rule 101 for the period starting on or after 1 April 2022 and ending on or before 31 March 2023, or part thereof. The order is issued in continuation of the earlier audit-selection order for the same period, names the selected persons in the annexure, and takes immediate effect.

Due diligence under Section 29A: RPs must verify applicant eligibility and present detailed compliance notes to the creditors.
The circular directs Resolution Professionals to verify compliance with Section 29A by ensuring Form G disclosures, Expression of Interest undertakings, affidavits with resolution plans, RP due diligence under Regulation 36A(8), and attachment of a Due Diligence Certificate to Form H, and to place a detailed note on Section 29A compliance before the Committee of Creditors with recorded deliberations.