Creation/Invocation of pledge of securities requires reasonable notice, standardised pledge form, and invocation intimation to parties.
Depositories must adopt a standardized Pledge Request Form obliging pledger and pledgee to comply with the Indian Contract Act, the Depositories Act and SEBI regulations, require the pledgee to give reasonable notice to the pledger, record the pledgee as beneficial owner at invocation, and send intimation to both parties; bye laws and systems must be amended and provisions disseminated for implementation by April 6, 2026.

Annual RoDTEP Return filing extended to 31 March 2026 with Rs 15,000 composition fee, and non filing triggers denial of benefits.
Filing of the Annual RoDTEP Return for FY 2023 24 is extended to 31 March 2026 under paragraphs 1.03 and 2.04 of the Foreign Trade Policy 2023, conditional on payment of a composition fee of Rs 15,000 effective from publication. Non filing by the extended date will invite actions under HBP para 4.94, including denial of RoDTEP benefits and scroll out of scrips.

Late fee waiver for Bills of Entry after ICEGATE outage; applies to vessels with entry at INMAA1/INKAT1/INENR1 on 2 Feb.
Waiver of Late Fee is authorized for Bills of Entry affected by the ICEGATE outage; the Late Fee under the Bill of Entry (Forms) Amendment Regulations, 2017 (Notification No. 27/2017-Customs (N.T)) will be waived for Bills of Entry filed for vessels with entry inwards at INMAA1, INKAT1 and INENR1 on 2 February 2026, where those Bills of Entry are filed on or before 2 February 2026.

SWIFT 2.0 single-window integration digitises PGA certificates, no-objection processing, test reports and Customs clearance documentation for EXIM trade.
SWIFT 2.0 expands the Single Window interface for EXIM clearances by integrating CDSCO, WCCB, MeitY and the Textile Committee alongside existing pilot PGAs. PGA licences, permits, certificates, other documents and no-objection certificates are harmonised through designated document codes. CDSCO, WCCB and AQCS officers will process no-objection certificates on the Customs IT infrastructure without separate physical document submission. MeitY certificates will be digitally linked with Bills of Entry, while Textile Committee test reports and prescribed fee payments will be available through the SWIFT dashboard.

Customs changes from Union Budget 2026: revised duties, exemptions, baggage rules, deferred duty payment and automation.
Implementation of Union Budget 2026 customs measures effective 01.02.2026 requires compliance with notifications that amend Basic Customs Duty rates, revise Social Welfare Surcharge and Agricultural Infrastructure Development Cess, and modify exemption notifications. Procedural changes adopt Baggage Rules and Customs Baggage (Declaration & Processing) Regulations, 2026. Non tariff measures include inclusion of Eligible Manufacturer Importers in deferred duty payment facilities and extended timelines. Circulars introduce automation of clearance processes, mandatory e scheduling via ICEGATE and use of body worn cameras during physical examination. Stakeholders must file bills/shipping bills per revised rates, avail exemptions only per conditions, and consult CBIC resources or Customs officers for details.

Revision of Order-to-Trade framework: equity option pricing and market maker algorithmic orders exempted, effective April 6, 2026.
Equity option orders within +/-40% of LTP (premium) or +/-INR 20, whichever is higher, are exempt from the penalty framework for high OTR. Algorithmic orders by Designated Market Makers for market making activity are excluded from OTR computation. The OTR framework remains applicable to cash and derivative segment orders, including liquidity enhancement scheme orders, subject to these exemptions. Stock Exchanges must amend bye laws and notify participants. The modifications amend specified Master Circular paragraphs and take effect from April 06, 2026.

Transit of Bhutan-bound import cargo requires an ICES-filed Letter of Guarantee, RFID sealing, and system-verified exit at Jaigaon LCS.
Clearance of Bhutan-bound transit imports via Jaigaon LCS must be against a Letter of Guarantee issued by Royal Bhutan Customs and filed in ICES; Bhutan importers register in ICES and present LOG with BL/AWB, invoice and packing list for classification and duty assessment. Docks/CFS officials verify container and seal numbers, affix/record RFID/ECTS seals supplied by the importer, record vehicle details, give 'Out of Charge' in ICES and hand signed LOG copies to the importer for border transit. At Jaigaon LCS officers verify LOG and RFID seals in ICES and record cross-border completion, while discrepancies trigger examination and potential invocation of the guarantee.

Entry Inwards procedure at Paradip Port now allows earlier customs approval to reduce delay before cargo unloading after berthing.
Customs procedure at Paradip Port now delinks Entry Inwards from physical boarding of the vessel to reduce delay between berthing and cargo discharge. After pilot boarding at the pilot station, the Port Traffic Control Room must record and electronically communicate vessel arrival to Customs, while vessel or steamer agents must submit arrival information and relevant documents. This enables Customs to grant Entry Inwards at the reporting stage so unloading can begin immediately after berthing. Boarding Officers must still complete verification and checks after berthing and may act on any variation, shortcoming, or misdeclaration.

Union Budget 2026 revises customs duties, consolidates exemptions, tariffises lines, and amends GST and customs procedures.
Union Budget 2026 proposes amendments to customs, central excise and GST by the Finance Bill, 2026 and accompanying notifications: widespread BCD rate revisions, tariff consolidation/tariffisation into the First Schedule, creation of new tariff items, extensions/lapses of numerous exemptions (many extended to 31 March 2028 or lapsed 31 March 2026), selected specific and ad valorem duty adjustments, addition of medicines and rare diseases to exemption lists, procedural changes to deferred duty payment and baggage rules, amendments to Customs Act (including fishing beyond territorial waters and advance ruling validity), central excise valuation and NCCD adjustments, and GST amendments on discounts, refunds and advance ruling appeal mechanism.

Import cargo examination now requires e-scheduling and mandatory body worn camera recordings retained for two years.
Mandatory use of Body Worn Cameras (BWC) requires officers to record import cargo examinations from before opening containers/packages through completion, capturing interactions and critical examination stages; recordings must be securely stored and retained for two years and preserved for investigations, disputes or litigation. A system-based e-Scheduling application on ICEGATE 2.0 will schedule physical examinations to create an auditable digital trail; DG Systems will issue an advisory and full rollout is to be implemented by 01.04.2026, with field formations required to ensure officer sensitisation and compliance monitoring.

Automation of customs processes introduces auto goods registration, auto out of charge and auto let export order with risk based controls.
CBIC implements automated clearance: Auto Goods Registration and Auto Out of Charge for specified importers (AEO T2/T3, Eligible Manufacturer Importers, longstanding supply chains, DPD) and online/e seal based auto goods registration for exports; Auto Let Export Order will be granted on risk based evaluation for facilitated Shipping Bills not selected for examination, with no PGA NOC requirement and duty/cess paid, subject to officer override via system HOLD.

SWIFT 2.0 onboarding of PGAs streamlines EXIM clearances via unified data fields, document codes and digital certificates.
SWIFT 2.0 will serve as a unified Single Touch Point for EXIM clearances by standardising PGA data fields, document requirements and document codes; CDSCO and WCCB are newly integrated, MeitY and the Textile Committee are digitally linked, and annexed mappings specify mandatory/conditional fields, LPCO/NOC codes and standard declarations. PGA officers are collocated on Customs IT for live NOC processing; phased onboarding and stakeholder feedback precede mandatory rollout.

Baggage Rules 2026: electronic declaration, risk based verification, duty free allowances, and procedures for passenger baggage clearance including unaccompanied baggage.
Baggage Rules, 2026 require electronic or permitted alternative declarations for dutiable or prohibited accompanied and unaccompanied baggage (via Atithi/ICEGATE), impose risk based verification, and prescribe duty free allowances, transfer of residence benefits and special jewellery treatment; goods in commercial quantity are excluded from bona fide baggage and subject to Customs Act adjudication, while temporary export/import certificates, detention receipts, sealing, transhipment conditions and supervisory, time bound clearance procedures are mandated to ensure passenger facilitation and revenue protection.

Deferred import duty payments extended to 30 days; eligible manufacturer importers added and can apply from March 1.
Rule 4 of the Deferred Payment of Import Duty Rules, 2016 is amended to extend the deferred payment period from 15 to 30 days: duties for Bills of Entry returned in months other than March are payable by the 1st of the following month, and duties for Bills of Entry returned in March are payable by 31st March. The amended limits apply from 01.03.2026. A new class, "Eligible Manufacturer Importer," approved by the Directorate of International Customs and able to apply from 01.03.2026, may avail the facility until 31st March, 2028.

RPA imports for military use exempt from BCD and IGST when imported by defence entities with authorised certificate.
The circular confirms that RPA (Remote Pilot Aircraft) includes drones, UAVs and UAS, and that exemption from Basic Customs Duty and IGST under S. No. 59 of Table II of notification No.45/2025-Customs applies only when imported into India by the Ministry of Defence, Defence forces, Defence PSUs, other PSUs, or any other entity for the Defence forces, subject to a certificate from a Ministry of Defence officer not below Joint Secretary rank.

Temporary ICES Bill of Entry suspension enables Budget-related tariff updates while export filing and assessment continue normally.
Bills of Entry cannot be filed in ICES during the temporary system-update period following the Union Budget presentation, and related approvals are also suspended. Other ICEGATE services and Shipping Bill filing and assessment continue normally. Export-related levies introduced through Budget changes are to be monitored and, where applicable, collected manually until directory updates are made online. Prior Bills of Entry must be checked for changed duty liability before Out of Charge, and Bill of Entry filing resumes once ICES updates are completed.

ICES budget updation temporarily suspends Bills of Entry filing and requires duty review of prior filings before out-of-charge.
ICES will temporarily suspend filing of Bills of Entry from 11:00 hours on 1 February 2026 while budget-related notifications and tariff directories are updated. Section 48 approvals will also stop, although other ICEGATE services and officer functions in ICES will continue. Bills of Entry filed earlier may be processed, subject to checking prior filings for changed duty liability before out-of-charge. Filing and processing will resume after system updation, generally within 48 hours where no substantial new levies are notified.

RTI officer appointments and appeal routing are notified for Customs (Port), Kolkata with jurisdiction-wise allocation of charges.
Appointment of Central Public Information Officers and First Appellate Authorities for the Commissionerate of Customs (Port), Kolkata is notified under the RTI Act, 2005, with jurisdiction-wise allocation of charges to officers named in the annexure. The notice supersedes the earlier public notice on the subject and provides that first appeals may be filed before the corresponding First Appellate Authority under the statutory appeal mechanism. It also sets out the operational process for RTI applications, including online filing, submission by post or by hand, and fee payment to the notified account.

Listing compliance: consolidated LODR master circular standardises disclosures, ESG reporting, dematerialisation and enforcement measures.
Master circular consolidates SEBI directions for compliance with the LODR Regulations, 2015, superseding prior circulars while preserving actions taken under them. It prescribes standardised formats and timelines for periodic and event-driven disclosures (shareholding pattern, financial results and audit procedures, related party transactions, deviation statements, IDR reporting), mandates BRSR and BRSR Core disclosures and assurance, specifies dematerialisation requirements, introduces Integrated Filing for periodic governance and financial filings, and sets uniform enforcement measures including fines, trading suspension, freezing of promoter holdings and delisting processes.

Special window for transfer and dematerialisation of physical securities opens Feb 5, 2026 allowing transfers with one-year lock in.
A one year special window from February 5, 2026 to February 4, 2027 permits transfer and mandatory dematerialisation of physical securities where the transfer deed was executed prior to April 1, 2019, including prior rejected lodgements. Transferees must submit original certificates, the pre April 1, 2019 transfer deed, proof of purchase, KYC, a DP attested Client Master List, and an Undertaking cum Indemnity. Securities must be credited only in demat form and are subject to a one year lock in; disputes and securities transferred to IEPF are excluded. Listed companies/RTAs must verify identity and signatures, publish a 30 day notice when required, and process complete requests within 70 days.