Market Access Support launched to fund BSMs, RBSMs, trade fairs, exhibitions and trade delegations for exporters.
Pilot Market Access Support (MAS) under Export Promotion Mission Niryat Disha provides structured financial and institutional support for BSMs, RBSMs, trade fairs, exhibitions and trade delegations via the Trade Connect ePlatform. Eligible organising agencies and participating firms must meet prescribed eligibility, membership, IEC and non denial criteria; proposals and events must be filed online. Governance is via a Sub Committee and EPM secretariat; financial norms set event ceilings, cost sharing patterns (regular 60%/40%, priority 80%/20%), eligible expenditure categories, 50% advance/50% post event release, documentation, audit and post event reporting requirements, and punitive measures for non compliance.

Transshipment permission for courier cargo through airport network granted subject to strict customs compliance conditions
Transshipment permission is granted to M/s FedEx Express Transportation and Supply Chain Services India Private Limited for transshipment of import goods from the New Courier Terminal, Delhi to specified air cargo ports through M/s Interglobe Aviation Limited, subject to compliance with the Customs Act, 1962, the applicable circulars, and other rules, regulations, notifications and instructions governing transshipment. The permission is granted upto 17.03.2026, linked to the validity of the carrier bond. The arrangement is subject to strict conditions on manifesting, segregation, storage, sealing, escorting, X-ray examination, record maintenance, destination acknowledgement, and bond discharge.

Transshipment permission allows UPS Express to forward imported courier cargo via Blue Dart under specified bonds and Customs controls.
Permission is granted to M/s UPS Express Pvt. Ltd. to transship imported courier goods via M/s Blue Dart Aviation Ltd. subject to execution of specified Transshipment Bond amounts and validity periods, strict manifesting and documentation requirements, segregation and transfer to a TP godown under Customs supervision with double lock security, sealing and X ray screening in Customs presence, destination acknowledgements to re credit bonds, recordkeeping, and compliance with Chapter VIII of the Customs Act, 1962 and Circular 06/2007 Cus.

Transshipment permission to UPS Express via Inter Globe Aviation granted with bond, manifesting, sealing and customs supervision conditions.
Transshipment permission to M/s UPS Express Pvt. Ltd. to transship import goods via M/s Inter Globe Aviation Ltd. is granted until 17.03.2026 subject to compliance with Chapter VIII of the Customs Act, 1962 and Circular 06/2007-Cus. Security conditions require a Rs. 20 crore bond by UPS (BG waived) and a Rs. 4 crore carrier bond plus Rs. 60 lakh BG from Inter Globe. Operational conditions mandate specific manifesting, segregation under customs supervision, transfer to double-locked TP godown, sealing with customs seals, CTM-based applications for courier transshipment, X-ray in customs presence, destination acknowledgements within 10 days for bond re-credit, and submission of arrival certificate within 15 days to discharge bonds.

International courier consignments: duties, prohibited items, filing, documentation, liability, delays, tracking and grievance procedures.
International courier consignments at the Kempegowda ICT are cleared under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010; Authorized Couriers file electronic Courier Bills of Entry/Shipping Bills and consignors must furnish KYC, invoices and authorization. Certain goods require special testing or authority clearance and some items are prohibited. Personal imports (payment by consignee) attract 30.98% aggregate duty; gifts (payment by others) attract 43.96% aggregate duty. Operational rules cover tracking, common delay causes, courier charges, liability, grievance mechanisms, export permissions and fraud reporting.

Handbook Chapter 6 amendments standardise EOU permission templates, require legal agreement updates, NFE compliance and customs/GST adherence.
Appendix notified under Chapter 6 prescribes standardised templates for letters and permissions to Export Oriented Units, covering acceptance of legal agreements, inclusion or broad banding of items, capacity enhancements, consolidation and DTA sale permissions, LOP extensions, location changes, exit procedures, ad hoc norms and exhibition permissions. Templates require execution or revision of the Legal Agreement where Annexures change, timely submission of supporting documents, maintenance of positive NFE/value addition, compliance with Customs/GST and ITC(HS) eligibility, and may mandate bonds or bank guarantees; Development Commissioners may modify formats or add conditions consistent with the FTP and HBP.

Sea Cargo Manifest and Transhipment Regulations require electronic declarations, API onboarding for SEZs, and stakeholder outreach for implementation.
Import-export manifest messaging is implemented nationwide and stuffing messages are live; DG Systems will onboard SEZ units by API integration and operationalise remaining inland transhipment messages. All stakeholders must file accurate electronic declarations in the prescribed format during the transition period extended to 31 March 2026, while Chief Commissioners and DG Systems conduct weekly outreach and ensure wide publicity and reporting of implementation difficulties.

Body Worn Cameras mandated for customs officers at international airports to record Red channel passenger interactions and secure footage.
Mandates use of Body Worn Cameras by customs officers in the Red channel and during passenger interactions at international airports, requiring activation for the entire interaction, passenger notification, and use of stand alone devices. Supervisory officers must nominate wearers, maintain sign in/out records, and ensure daily transfer of encrypted recordings to a secured vigilance folder with HDD backup; batch data must be erased after transfer. Recordings are retained for 90 days unless needed longer for inquiries, external access requires Principal Commissioner/Commissioner approval, and operational exceptions must be documented and verified.

Compliance Officers of Managers of AIFs must obtain NISM Series III C certification; only certified persons allowed from Jan 1, 2027.
Compliance Officers of managers of Alternative Investment Funds must obtain the NISM Series III C: Securities Intermediaries Compliance (Fund) Certification Examination and, from January 01, 2027, only certified persons may be appointed or continue as Compliance Officer; managers must record this compliance in the manager's 'Compliance Test Report'.

Companies annual filings for FY 2024-25 may be completed without additional fees until 31 January 2026.
Companies may file specified annual returns and financial statements for FY 2024-25 - including MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) and AOC-4 (XBRL) - up to 31 January 2026 without payment of additional fees; all other requirements of General Circular No. 06/2025 remain unchanged.

Revision of entries post-clearance allows IECs to electronically amend bills of entry and track requests via ICEGATE.
Voluntary post-clearance revision under section 18A permits registered IEC holders to electronically submit amendments to bill of entry entries via ICEGATE; submitted requests are made available to customs officers for processing and can be tracked through the ICEGATE enquiries service, with procedural steps in the User Manual and technical support available by email.

Format for Statement of Beneficial Ownership and notarised Affidavit required with every resolution plan under regulation 38(3A).
The circular prescribes mandatory formats: Annexure 1 for the Statement of Beneficial Ownership requiring PRA details and, for each Beneficial Owner, name, tax identifier, nationality, address, manner of ownership/control and documentary evidence; Annexure 2 for a notarised Affidavit by an authorised signatory declaring whether the PRA is eligible for the section 32A benefit with a brief factual basis. The Resolution Professional must ensure these documents form part of the plan submitted to the Committee of Creditors and filed under section 30(6).

GSTAT bench allocation for technical and judicial members notified, with members directed to join their allotted benches on 21.01.2026.
Allocation of benches to appointed GSTAT members is notified through an office order issued with the approval of the competent authority. The order lists the place of posting for members appointed as Technical Member (Centre), Technical Member (State), and Judicial Member, thereby assigning them to respective bench locations across different cities. All members are requested to join their respective benches on 21.01.2026.

Chennai Air Cargo will supply time-stamped import/export data for NTRS 2026 to measure air cargo release times.
The Chennai Air Cargo Commissionerate will participate in the National Time Release Study 2026, requiring collection of time-stamped regulatory and logistics data for Bills of Entry and Shipping Bills filed 01.01.2026-07.01.2026, continuing until out-of-charge/let-export or 07.02.2026. Stakeholders must supply complete, consistent data in the prescribed template and formats; manual records where needed; report anomalies same day; and coordinate with PGAs and Customs sections to identify bottlenecks and assess adherence to cargo release benchmarks for air shipments.

Issuance of duplicate securities certificates: threshold raised to Rs. Ten Lakhs, simplified affidavit format, notarisation waived under Rs. Ten Thousand.
The circular raises the simplified documentation threshold for issuance of duplicate securities to Rs. Ten Lakhs, prescribes a standard Affidavit cum Indemnity format and waives notarisation for claims up to Rs. Ten Thousand. Claims over Rs. Ten Lakhs require additional proof (FIR/e FIR/police complaint/court order/plaint) with security details and publication of loss by the listed company; processing timelines run from complete submission or advertisement date. The substituted Para 22.1.1-22.1.4 applies immediately and duplicate certificates will be dematerialised.

Basic Services Demat Account rules updated: certain securities excluded and quarterly eligibility reassessment required.
BSDA rules are amended to exclude Zero Coupon Zero Principal bonds and delisted securities from the threshold for BSDA eligibility; illiquid securities are valued at last closing price. DPs must reassess eligibility quarterly and convert eligible accounts to BSDA unless the beneficial owner provides active authenticated consent to retain a regular demat account through verifiable channels. These amendments replace specified prior paras and come into force on March 31, 2026, with depositories required to amend bye laws and implement systems within prescribed timelines.

National Time Release Study measures EXIM cargo clearance times and seeks stakeholder cooperation to improve release processes.
National Time Release Study, 2026 will measure average end-to-end clearance and release times for import and export goods and use the findings to optimise EXIM cargo release processes. Air Cargo Complex, Mumbai, is a selected study location. Importers, Customs Brokers, trade participants and other stakeholders are requested to participate and cooperate, with an awareness meeting scheduled to support effective conduct of the exercise.

GST regularisation on an as-is basis accepts lower-rate or exempt treatment but excludes refunds and unpaid tax.
GST regularisation on an "as is" or "as is, where is" basis accepts the tax position reflected in filed returns where genuine doubt existed between competing rates or an exemption entry. Payment at the lower competing rate, or nil-rate treatment based on a genuine exemption doubt, is treated as full discharge for the regularised period. Taxpayers who paid at a higher rate cannot claim a refund. The regularisation does not protect cases of complete non-payment where no nil-rate or exemption position forms part of the competing tax treatments.

Gold import authorisations: SBER Bank added for domestic consumption from 25.06.2025 to 31.03.2026.
Amendment to Part B of Appendix 4B authorises Indian Overseas Bank and Union Bank of India to import only gold for FY 2025-26 (01.04.2025-31.03.2026) and adds SBER Bank with a conditional authorisation permitting imports solely for domestic consumption, effective 25.06.2025 until 31.03.2026, issued under paragraphs 1.03 and 2.04 of the Foreign Trade Policy, 2023.

CIRP form filing: Rs.500 per form per month applies for delayed submissions after 31 Dec 2025, excluding GST.
A portal-based Modification Utility allows Insolvency Professionals to correct submitted CIRP forms via OTP authentication; modifications made before a form's due date do not attract a fee because fee computation starts only after the last due date. For forms due on or before 31 December 2025, submissions after that date require a fee of Rs.500 per form for each calendar month of delay until submission, excluding GST.