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International Transshipment of FCL/LCL cargo from all Ports/Airports, in view of disruption in maritime routes due to closure of the Strait of Hormuz Section 143AA of the Customs Act, 1962
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Transshipment of foreign cargo: customs clearance process set for Mundra amid disrupted maritime routes and bond verification
Permission framework for international transshipment of FCL/LCL cargo between Mundra and other customs stations is prescribed in light of disruption in maritime routes caused by closure of the Strait of Hormuz. Requests for movement of foreign transhipment cargo are to be made to the Docks Preventive Section, Customs Commissionerate, Mundra, together with the shipping line or agent's letter, copy of the Master Bill of Lading bearing seal numbers for containerized cargo, and the transhipment bond with insurance. The submitted particulars are to be verified and electronically transmitted between nodal officers, with additional confirmation on storage, infrastructure, and operational readiness before movement is permitted.
Amendment in bond value executed by M/s FedEx Express Transportation and Supply Chain Services India Private Limited
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Transshipment bond conditions updated for enhanced bond value, validity, and bank guarantee waiver under customs procedure.
Amendment in the transshipment bond conditions modifies the bond value stated in the earlier public notice for transshipment permission granted to M/s FedEx Express Transportation and Supply Chain Services India Private Limited. The notice records execution of an appropriate transshipment bond valid up to 31.12.2028 for compliance with the Customs Act, 1962, the relevant customs circulars, and other applicable rules, regulations, notifications and instructions, and notes waiver from furnishing bank guarantee. All other terms and conditions remain unchanged.
Mandatory use of Body Worn Cameras (BWC) during examination of Import cargo
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Mandatory body camera recording for import cargo examinations strengthens transparency, audit trails and preservation of evidence in Customs processes.
Mandatory Body Worn Camera use is required for Customs officers conducting physical examination of import cargo to create a transparent and auditable examination record and minimise disputes. Recording must start before packages or containers are opened and continue through completion, covering goods examination, stakeholder interactions, seal condition, opening, verification of description and quantity, and sampling where required. Interruptions must be recorded with reasons. Recordings must be securely retained for two years, or until final disposal where linked to investigation, dispute or litigation.
Assessment of Bills of Entry filed for goods manufactured by SEZ units and cleared to Domestic Tariff Area (DTA) under concessional rate
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Faceless assessment of SEZ to DTA bills of entry streamlines concessional duty clearance while existing compliance requirements continue.
Concessional duty benefits for eligible SEZ manufacturing units clearing goods to the Domestic Tariff Area require the Bill of Entry for home consumption to be filed on the common portal and assessed under the Customs Act and rules. Such Bills of Entry are to be processed through faceless assessment and the Risk Management System, while existing SEZ filing and compliance requirements remain unchanged. Post-assessment functions continue with the jurisdictional specified officer or authorised officer, and grievances are to be routed through the ICEGATE Helpdesk.
Change in official email ID for EDI Section, JNCH as mentioned in PN 65/2023 dated 31.07.2023
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Email id change for EDI communications updates the filing channel for AD Code and IFSC registration matters.
The official email ID of the EDI Section, Jawaharlal Nehru Custom House, Nhava Sheva has been changed for communications relating to AD Code and IFSC registration or modification in ICES. Stakeholders must use the updated email ID for communications and documents such as Bank Authorization Letters, NOCs and related correspondence, and the earlier email address is no longer to be used. All other procedures, documentary requirements, timelines and instructions remain unchanged.
Implementation of mandatory use of Body Worn Cameras (BWCs) during physical examination of import cargo at Container Freight Stations (CFSs) under the jurisdiction of JNCH with effect from 01.04.2026
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Body Worn Cameras mandate for import cargo examination requires full recording, storage, and preservation during disputes or investigations.
Mandatory use of Body Worn Cameras during physical examination of import cargo at Container Freight Stations under JNCH applies from 01.04.2026. The examination must be recorded from before opening of packages or containers until completion, covering key stages such as seal condition, opening, verification of description and quantity, sampling where required, and any interruption with reasons. Recordings must be securely stored for two years, and preserved until final disposal where investigations, disputes, or litigation arise.
Designation of Container Freight Stations (CFSs) for International Transshipment of Cargo
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International transshipment cargo designation for specified Container Freight Stations under customs compliance and prescribed processing procedure.
Specified Container Freight Stations are designated for international transshipment cargo in the JNCH jurisdiction to facilitate trade and ensure smooth handling of transhipment containers. Two CFSs are permitted to handle both FCL and LCL cargo, while three others are permitted to handle LCL cargo, subject to compliance with the Customs Act, 1962, the rules and regulations made thereunder, and the instructions contained in the referenced circulars. International transhipment requests are to be processed under the procedure prescribed in Board Circular No. 14/2007-Cus.
Enabling Ease of Doing Business for E-commerce and Courier
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Courier customs reform eases e-commerce exports, return to origin of unclaimed goods, and re-import of returns and rejects.
Customs reforms for courier-based e-commerce and commercial trade remove the earlier value cap on commercial export consignments sent through courier, extending the facilitation to non-e-commerce exports as well. A simplified Return to Origin procedure is prescribed for uncleared or unclaimed imported goods lying in International Courier Terminals for more than 15 days, where the goods are not prohibited, restricted, or intercepted by an enforcement agency. The process for re-import of returned and rejected goods in courier mode, including e-commerce returns and rejects, is simplified through a risk-based approach and a dedicated Return Module.
International Transhipment of FCL/LCL cargo from all Ports/Airports, in view of disruption in maritime routes due to closure of the Strait of Hormuz-Section 143AA of the Customs Act, 1962
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International transhipment facilitation permits FCL and LCL cargo movement through ports and airports under Customs control during routing disruptions.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, subject to the Customs Act, 1962 and the applicable procedure. Where transhipment involves another Customs station, prior consent is to be obtained from the transit or destination station, which must verify storage, infrastructure and supervision readiness, after which permission is to be granted on priority and movement carried under Customs control. Custodians must ensure safe custody, accounting and compliance, and export cargo lying at gateway ports may be processed by cancellation of LEO or Shipping Bill and allowed for return or rerouting through electronic coordination.
Ease of Customs Duty Payment - Introduction of Payment Aggregator
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Payment aggregator for customs duty enables card, UPI and expanded internet-banking payments through ICEGATE challan processing.
Payment Aggregator is introduced as an authorised ICEGATE e-Payment mode for customs-duty challans, Electronic Cash Ledger top-ups and voluntary payments. It supplements authorised-banker internet banking and NEFT/RTGS, enabling payment through net banking, debit cards, credit cards and UPI. Users select up to ten unpaid valid challans, choose Payment Gateway, select an authorised bank and complete payment through the gateway. Payments are routed through the Electronic Cash Ledger before duty accounting, and any bank commission or additional transaction charges are borne by the depositor.
Minutes of the Permanent Trade Facilitation Committee (Ptfc) Meeting
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Trade facilitation issues in customs focus on self-sealing validity, DPD charges, night berthing clearances, and weekend liner support.
Customs trade facilitation discussions covered the PTFC meeting at Visakhapatnam, including outreach on the award-winning film Right Turn and proposals on self-sealing permissions in ICES, DPD charges, night-time berthing clearances and weekend liner support. The committee noted that self-sealing extension requests require prior application with supporting documents and export statements, while the existing local practice was immediate system updation on request. Requests for manual OOC were declined, and the need for night-time appraising support and rationalisation of operational charges was to be examined further.
Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR)
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Sea Cargo Manifest and Transhipment compliance extends transitional filing period while requiring correct electronic declarations and uniform message adoption.
Implementation of the Sea Cargo Manifest and Transhipment Regulations has been reviewed with emphasis on electronic filing of cargo movement messages, including arrival, departure and Stuffing messages. Although these messages are operational across the country, uniformity in filing Stuffing messages remains incomplete. The transitional provisions have been extended till 30 June 2026, and stakeholders must file complete and correct declarations electronically in the prescribed format during the extended period.
Publicisation of nomination of “Pension Mitra/Welfare Officer"
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Pension Mitra support for timely pension processing, staff assistance, and monthly grievance redressal arrangements.
Publicisation of the nomination of a Pension Mitra/Welfare Officer for the Pension Cell, JNCH, is intended to facilitate timely processing of pension cases, assist retiring employees, and ensure adherence to prescribed timelines in pension-related matters. The nomination is circulated among officers and staff under Mumbai Customs Zone-II, with an email facility for pension guidance and a monthly pension grievance redressal day for retired staff and their family members.
Instructions to keep Export Commissionerate, Air Cargo Complex, Sahar, Mumbai operational on 29.03.2026 (Sunday) and 31.03.2026 (Tuesday).
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Trade facilitation instructions keep export customs operations functional during financial year-end for uninterrupted cargo clearance.
Operational instructions were issued to keep the Export Commissionerate, Air Cargo Complex, Sahar, Mumbai functional on 29.03.2026 and 31.03.2026 to ensure uninterrupted trade facilitation and expeditious clearance of export cargo. Specified field formations and sections, including Export Shed, EGM and Assessment Cell, MCD, SIIB(X), DEEC, EPCG, GROUP7U & LICENSE/GROUP7/100% EOU, and Drawback (EDI), are to remain operational on those dates.
Regarding renewal of Custodianship of CFS CONCOR Kolkata for 05 years w.e.f. 01.03.2026.
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Custodianship renewal and cargo compliance conditions govern CONCOR CFS Majerhat under customs cargo regulations.
Custodianship of M/s. Container Corporation of India Ltd. (CONCOR), CFS-Majerhat, Kolkata is renewed for five years with effect from 01.03.2026 under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. The appointment as Customs Cargo Service Provider is also renewed for the same period, subject to compliance with all prevailing legal instruments, payment of Cost Recovery Charges, periodic performance review, and adherence to disposal norms for uncleared, unclaimed and confiscated cargo.
Ease of Customs Duty Payment - Introduction of Payment Aggregator
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Customs duty payment through payment aggregator expands card, UPI and internet banking options for trade facilitation.
A payment aggregator facility is introduced on the ICEGATE e-Payment platform to facilitate customs duty payment through credit card, debit card, UPI and expanded internet banking access. The mode complements existing authorized payment methods and allows transaction-wise payment routed through the Electronic Cash Ledger before duty accounting. Any bank commission on deposits made through this mode is to be borne by the person making the deposit, and additional banks will be onboarded after testing.
Extension of Deferred Payment of Customs Duty benefits to ‘Eligible Manufacturer Importer’ (EMI)
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Deferred Customs Duty Payment enables approved manufacturer importers to obtain clearance after electronic authentication and pay duty later.
Deferred payment of Customs import duty is available from 1 April 2026 to approved Eligible Manufacturer Importers under the Deferred Payment of Import Duty Rules, 2016. Eligibility depends on importer and manufacturing or qualifying job-work status, valid Importer Exporter Code, GST registration and compliance, Customs transaction history, turnover, business continuity, financial solvency, and absence of specified enforcement, prosecution, or prior false-declaration issues. Approval is obtained through electronic application and Customs-system activation. The authorised nodal person must authenticate Bills of Entry marked with payment-method flag "D" through ICEGATE before deferred-payment clearance is provided.
International transhipment of FCL/LCL cargo from Airport & Air Cargo Commissionerate, Bengaluru, in view of disruption in maritime routes due to closure of the Strait of Hormuz – Section 143AA of the Customs Act, 1962
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International transhipment of FCL/LCL cargo facilitated amid maritime disruption under customs transhipment framework.
International transhipment of FCL/LCL cargo is facilitated from the Airport & Air Cargo Commissionerate, Bengaluru, in view of disruption in maritime routes caused by the closure of the Strait of Hormuz, with reference to Section 143AA of the Customs Act, 1962. The notice invites stakeholders to the relevant CBIC circular and identifies a nodal officer for expeditious processing and supervision of transhipment requests.
International Transhipment of FCL/LCL cargo from all Ports/Airports, in view of disruption in maritime routes due to closure of the Strait of Hormuz- Section 143AA of the Customs Act, 1962
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International transhipment of FCL and LCL cargo allowed from all ports and airports amid route disruption, with priority customs processing.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, subject to the Customs Act, 1962 and the prescribed procedure. Customs Zones must appoint a Nodal Officer for prompt processing, and where multiple Customs stations are involved, prior email consent, verification of storage and logistics readiness, and Customs-controlled movement are required. Export cargo lying at gateway ports may be cleared through cancellation of LEO or Shipping Bill by the originating ICD, with electronic processing preferred.
Clarification regarding validity period for self-sealing permission to exporters under Circular No. 26/2017-Customs and Circular No.36/2017
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Self-sealing permission remains valid without fixed expiry unless withdrawn, suspended, or cancelled for non-compliance or misuse.
Self-sealing permission granted to an eligible exporter or merchant exporter under the customs circulars does not carry any prescribed validity period. Once granted, the permission remains effective unless it is specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority for non-compliance, misuse of the facility, or any other valid reason. Field formations are directed to administer the facility in a facilitative manner while maintaining necessary checks and to deal with misuse in accordance with law.

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Introduction of system-based e-Scheduling for examination of cargo

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System-based e-Scheduling for cargo examination introduces transparent online scheduling, rescheduling, and status tracking for imported goods.
System-based e-Scheduling is introduced for examination of imported cargo through ICEGATE 2.0 to improve transparency, efficiency and certainty in the ... Summary

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Acts Income Tax