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FACILITY NOTICE 111/2026 - 11-09-2026 Customs
In terms of Notification No. 104/94-Cus dated 16.03.1994 and Board's Circular No. 83/98-Customs dated 05.11.1998, containers of durable nature are exempt from payment of whole of the duty of customs and the whole of additional duty payable, provided that such containers are re-exported within six months, subject to the condition that a Bond is executed by the Importer or the Shipping Agent
Show AI Summary
Temporary container import duty exemption requires timely re-export, bond execution, and reasoned extensions under a tiered approval process.
Temporary import of durable containers is exempt from customs duty and additional duty where a bond is executed and the container is re-exported within six months of landing. Extensions follow a graded approval mechanism and rejection requires recorded written reasons. Off-hiring is not a valid ground for extension. Cargo requiring examination or investigation should be destuffed so that containers can be released for re-export. Extension proposals and rejections must record specific, case-based reasons, while manual submission of related documents and statements stands discontinued.
Public Notice No. 50/2026 - 10-09-2026 Customs
Complete Rollout of Sea Cargo Manifest Transshipment Regulations (SCMTR), 2018 on the Customs EDI System
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Sea cargo manifest filing is fully operational, enabling live import and export message submission and dedicated implementation support.
Sea Cargo Manifest and Transshipment Regulations, 2018 are fully operational on the Customs EDI System, with all import and export functional message structures available for live filing through the ICEGATE portal. Import Trans-shipment messaging for re-working less-than-container-load import cargo and Stripping messaging for export CIM movement are operational. A local SCMTR Cell, headed by the designated Nodal Officer, manages communications and resolves implementation or live-filing issues.
PUBLIC NOTICE NO. 07/2026 - 09-09-2026 Customs
Appointment of approved Valuers for valuing Gold, Silver, Jewellery, Precious Stones and Valuable Articles etc. - Calling for nomination
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Customs assayer empanelment requires verified expertise, independent valuation, regulated fees, continuing reporting, and strict professional conduct.
Customs assayers and valuers may be empanelled to value precious metals, jewellery, stones, and valuable articles involved in import, export, seizure, confiscation, or extraction. Applicants require suitable qualifications, relevant experience, verified references, a clean professional record, and compliance with independence and disclosure requirements. Appointments are non-transferable, require annual self-appraisal, and prohibit unauthorised delegation. Fees follow a notified declining ad valorem scale, with stakeholders generally bearing service charges. Appointees must maintain records, avoid conflicts of interest, preserve confidentiality, and comply with professional conduct standards; false valuation, negligence, or misconduct may invite cancellation, removal, or legal action.
Instruction No. 15/2026 - 09-09-2026 Customs
Registration of Importers under Centralized EPR Portal for Plastic Packaging as per Plastic Waste Management Rules, 2016 (as amended) and verification of registration
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EPR Registration for Plastic Packaging Imports requires verification of one-time certificates to support customs clearance.
EPR registration is mandatory for importers of plastic packaging, packaged commodities, plastic raw materials and intermediate materials used for plastic packaging manufacture. Customs officers must verify EPR registration certificates before clearing covered import consignments. Certificates indicating one-year validity are to be treated as one-time registration certificates that do not require renewal under the applicable Plastic Waste Management Rules amendment and are valid proof of EPR registration for import clearance.
PUBLIC NOTICE: 18/2026 - 07-09-2026 Customs
Facilitation of storage of imported goods under Section 49 of the Customs Act, 1962 and streamlining of issuance of detention/demurrage waiver certificates in respect of air cargo
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Section 49 storage for delayed imported air cargo requires prompt communication, expeditious processing, and verified detention or demurrage waivers.
Section 49 storage for imported air cargo is to be facilitated where clearance is delayed by Customs or statutory processes. Importers or authorised Customs Brokers must be informed promptly of the storage facility, while Custodians must issue reminders where goods remain uncleared and maintain communication records. Complete applications require expeditious consideration, with reasons recorded for refusal and consultation undertaken where necessary. Detention or demurrage waiver certificates may be issued only where legally admissible after verification. Section 49 permission and waiver are not automatic, and the disposal process for unclaimed or uncleared goods continues independently.
PUBLIC NOTICE NO. 125/2026 - 06-09-2026 Customs
Exclusion of certain categories of import containers from scanning
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Import container scanning exclusions apply to empty and international transshipment containers, subject to intelligence-based examination.
Import container scanning requirements exclude empty containers manifested by shipping lines at import and international transshipment containers carrying cargo not intended for clearance in India. Examination, including scanning, may still occur on specific intelligence from revenue intelligence or field formations. These excluded categories are not to be scanned even if selected through the National Committee for Targeting Cargo, subject to applicable central indirect-tax and customs instructions. Stakeholders must ensure compliance.
Public Notice 110/2026 - 04-09-2026 Customs
Partial de-notification of Customs Area and consequential revision of the Customs-notified area of the Container Freight Station (CFS Code- INNSA1ULA1) operated by M/s International Cargo Terminal Private Limited (ICTPL), Village Koproli, Taluka Uran, District Raigad, Maharashtra
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Partial de-notification of a container freight station customs area confines custodianship and cargo-provider approval to the retained area.
Partial de-notification under Section 8(a) of the Customs Act, 1962 removes 11,525 square metres from the Customs-notified premises of the Container Freight Station operated by International Cargo Terminal Private Limited. The retained Customs Area comprises 82,800 square metres. The operator's appointment as Custodian and approval as a Customs Cargo Service Provider are confined to the retained area, while their existing validity, terms and conditions remain unchanged. Earlier conditions and obligations continue except to the extent modified by the partial de-notification.
41/2026 - 03-09-2026 Customs
National Assessment Centre (NAC) Portal for Trade and department for effective dissemination of information
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National Assessment Centre Portal centralises customs assessment information to promote consistent decisions, informed compliance, transparency and trade facilitation.
National Assessment Centre (NAC) Portal creates a common digital repository for customs assessment information, including NAC decisions, legal precedents, CAAR rulings, advisories, audit observations, and material on classification, valuation and related matters. The portal supports transparent access, consistent assessment practices, informed compliance and trade facilitation. Each NAC has role-based access to upload, update and manage information within its allocated functional domain and must regularly update the repository. Commodity issues raised for guidance or assessment uniformity before CCFC or PTFC require priority updating.
40/2026 - 03-09-2026 Customs
Checklists for mandatory compliance for Cosmetics/Drugs/Medical Devices to be verified by the Customs officer before granting out-of-charge in case of PGA facilitated Bills of Entry
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Pre-clearance verification for regulated health imports requires licences, matching records, labelling, shelf-life compliance, and referral where discrepancies arise.
Customs officers must verify prescribed licences, permissions, registration records, invoices, packing lists, origin certificates, labels, storage licences, quality certificates and importer undertakings before granting out-of-charge for regulated cosmetics, drugs and medical devices. Documents must correspond with the imported product, manufacturer, licence holder, pack size and authorised quantity. Cosmetics, drugs and devices are subject to category-specific labelling and shelf-life requirements. Imports for personal use, testing, clinical investigation, small quantities and medical-device manufacture require the applicable permissions or manufacturing licences. Discrepancies or doubts require referral to the concerned CDSCO port office.
39/2026 - 03-09-2026 Customs
Amendment to Circular No. 08/2026-Customs dated 28.02.2026 Rationalization of documentation requirements under the Eligible Manufacturer Importer (EMI) Scheme
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EMI scheme documentation rationalisation reduces application disclosures while retaining financial certification, eligibility declarations, and compliance safeguards.
The EMI Scheme application process reduces data disclosures and mandatory uploads while retaining core eligibility, financial and compliance checks. Applicants must provide identity and manufacturer or job-work particulars, disclose GST collection liabilities, financial solvency, insolvency status, net worth, net current assets, prosecutions and prior EMI applications. Mandatory uploads are limited to the applicable UDYAM certificate, a UDIN-bearing Chartered Accountant certificate and authorised-signatory authorisation. The certificate must explain negative net worth or net current assets. Applicants remain responsible for accurate declarations, tax-deposit undertakings and notification of changes affecting eligibility.
38/2026 - 01-09-2026 Customs
Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018
Show AI Summary
Sea cargo manifest compliance begins through phased electronic message filing, with stakeholder onboarding and no penalties during transition.
Sea Cargo Manifest and Transhipment Regulations, 2018 become operational through phased implementation of prescribed electronic messages in the Customs Automated System across ports. Stakeholders are expected to file applicable messages for cargo processing and clearance. SEZ units may onboard during the transition period, while field formations must conduct outreach, issue public notices, and coordinate resolution of system and policy issues. No penal action is to be taken during the implementation phase.
STANDING ORDER No. 17/2026 - 31-08-2026 Customs
Procedure for Processing and Approval of Brand Rate of Drawback (BROD) Applications
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Brand Rate of Drawback applications require risk-based verification, complete documentation, and final determination under prescribed drawback rules.
Brand Rate of Drawback applications shall be processed by the Brand Rate Fixation Cell, with verification where required and a clear recommendation for final determination by the Commissioner. Self-attested duty-paid documents are generally sufficient, subject to risk-based random cross-verification of original documents. Sanction requires timely filing, export of all goods covered, positive value addition, prescribed professional certification, proper shipping-bill declaration, verified calculation, and compliance with market-value and other drawback conditions.
Addendum to the Public Notice No. 23/2025 (Port) - 31-08-2026 Customs
Procedure for movement of Containerized cargo to & from M/s. Century Port Ltd, KPD-1 (W).
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Containerized cargo movement procedures require escorted export transfers, DPD removals, indemnity bonds, prescribed records, and periodic reconciliation reporting.
Export containers with Let Export Order that are shut out or not shipped from KPD-1 West may be transferred to NSD only under preventive escort on a MOT basis, with prior approval, prescribed inter-terminal permits, reconciliation reporting and an indemnity bond. DPD containers remaining for more than 48 hours may be removed to designated areas at Century CFS JJP and Century CFS Sonai. The CFS custodians are responsible for removal, must maintain prescribed movement records, submit periodic reconciliation reports and execute indemnity bonds.
Public Notice No.106/2026 - 27-08-2026 Customs
Amendment to the Standard Operating Procedure prescribed under Public Notice No. 114/2018 for movement of domestic/customs-cleared cargo and EXIM cargo between JNPT/Port Terminals and hinterland ICDs/CFSs
Show AI Summary
Customs-controlled cargo movement extends to an additional rail operator, subject to segregation, verification, reconciliation, and indemnity safeguards.
The procedure for movement of domestic containers/customs-cleared cargo together with EXIM cargo between JNPT port terminals and hinterland ICDs/CFSs applies to Container Rail Road Services Pvt. Ltd. (DP World Group), subject to Customs control. Domestic and EXIM cargo must be segregated, container and seal details verified, and discrepancies immediately reported without further processing unless permitted. EXIM cargo must comprise at least 50% of outbound cargo, reconciliation must be maintained, and an indemnity bond or undertaking must safeguard revenue against misuse.
37/2026 - 27-08-2026 Customs
Modalities for payment of exempted GST at the time of import of Raw Sugar actually imported under Advance Authorisation (AA) Scheme to be converted into Tariff Rate Quota (TRQ) Scheme
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IGST payment for raw sugar converted from Advance Authorisation to tariff quota requires Customs EDI reassessment and challan payment.
IGST on Raw Sugar imported under the Advance Authorisation Scheme and converted to the Tariff Rate Quota Scheme must be paid through reassessment of the bill of entry at the port of import. The existing out-of-charge order is cancelled, tax is paid through an electronic Customs EDI challan, and a notional out-of-charge order is issued for GSTN transmission. Interest on the IGST payment is waived, and the process is available once per bill of entry. Input tax credit remains subject to statutory eligibility conditions.
PUBLIC NOTICE NO. 124/2026 - 21-08-2026 Customs
Issuance of Public Notice in respect of M/s. Apollo World Connect Ltd. CFS - Appointment of Custodian under Section 45(1) of the Customs Act, 1962 for goods imported/exported through Kamarajar Port, Ennore
Show AI Summary
Customs custodianship for port cargo requires compliance with cargo handling rules until import clearance, warehousing, transhipment, or export.
M/s. Apollo World Connect Ltd. is appointed custodian of imported goods landed at Kamarajar Port, Ennore and received at its container freight station, until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export from that port. The custodian must comply with section 45 of the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.
PUBLIC NOTICE NO. 121/2026 - 21-08-2026 Customs
Issuance of Public Notice in respect of M/s. Marine Infrastructure Developer Pvt Ltd. CFS
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Customs-area designation enables handling of specified imported container cargo and export cargo under prescribed cargo-handling procedures.
Customs-area designation applies to the premises of M/s. Marine Infrastructure Developer Pvt. Ltd. at Kattupalli for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passengers' unaccompanied baggage, and export cargo until export. Import and export cargo must be handled under the Handling of Cargo in Customs Areas Regulations, 2009 and applicable customs public notices.
36/2026 - 20-08-2026 Customs
Return of export cargo from international waters due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962
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International transshipment safeguards permit diverted bulk cargo storage and re-export under continuous Customs control, anti-diversion conditions and custodian accountability.
International transshipment of FCL and LCL cargo is permitted through seaports, international airports and other Customs stations, subject to Customs compliance and priority verification. Diverted liquid bulk, break bulk and solid/dry bulk cargo may be temporarily unloaded, stored and onward transshipped or re-exported under Customs supervision, approved-custodian custody, inventory controls, testing, quantity verification and suitable bonds or undertakings. Such cargo must remain under Customs control and cannot enter home consumption or the Domestic Tariff Area. Multi-station movement requires prior consent, secure-storage verification and Customs-controlled transport.
Public Notice No. 116/ 2026 - 12-08-2026 Customs
Single Unified Multi-Purpose Electronic Bond in Customs - "Ekal Anubandh"
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Single electronic customs bonds enable nationwide obligation coverage, digital execution and bank guarantee linkage while restricting manual filing.
"Ekal Anubandh" enables importers and exporters to execute a Single All-India Multi-Purpose Electronic Bond through ICEGATE instead of separate transaction-wise customs bonds. Users may select applicable obligations, upload supporting documents, pay stamp duty electronically and complete Aadhaar-based e-signing through NeSL after customs approval. Electronic bank guarantees issued by NeSL-integrated banks may be linked to electronic or physical bonds after validation of the applicant, authorised signatory and bond reference. Manual bonds and guarantees remain an exceptional interim option for documented technical failures, subject to prior approval and limited permissions.
PUBLIC NOTICE NO : 118/2026 - 11-08-2026 Customs
Mandatory filing of Sea Cargo Manifest and Transshipment Regulation (SCMTR) - Discontinuation of supplementary IGM/EGM filings by 12th August 2026
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SCMTR-based manifest amendments become mandatory as supplementary import and export general manifest filings are permanently disabled.
Sea Cargo Manifest and Transshipment Regulations compliance requires all cargo and manifest amendments to be filed through prescribed SCMTR amendment messages from 12 August 2026. Supplementary Import General Manifest and Export General Manifest filings are permanently disabled from that date. Sea carriers, shipping lines, agents, transshippers, terminal operators, custodians, freight forwarders, importers, exporters and customs brokers must ensure that their systems and processes are enabled for SCMTR-based filing and amendment.

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Implementation of Customs notifications and procedural changes pursuant to Union Budget 2026

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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, ... Summary

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