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.

Foreign exchange derivative restrictions tighten on INR contracts, limiting non-deliverable positions, rebooking, and related-party dealings.
Authorised Dealers are prohibited from offering non-deliverable derivative contracts involving INR to resident or non-resident users, while deliverable foreign exchange derivative contracts may continue only for hedging requirements and only where no offsetting non-deliverable positions are maintained. Rebooking of any cancelled foreign exchange derivative contract involving INR is barred, and no foreign exchange derivative contract involving INR may be undertaken with related parties. The instructions apply immediately until further review.

Overseas investment references now move to designated Reserve Bank Regional Offices through PRAVAAH portal routing for authorised dealer banks.
Submission of references relating to overseas investment received from persons resident in India through authorised dealer category I banks is shifted from central processing to seven designated Regional Offices with effect from 1 April 2026. Banks must route such references through the Reserve Bank's PRAVAAH portal in accordance with the relevant UIN prefix mapping to the specified Regional Office.

Guarantee reporting under FEMA requires specified returns, quarterly submission through CIMS, and unique transaction numbering.
Reporting obligations under the Foreign Exchange Management (Guarantees) Regulations, 2026 require use of specified RBI return files for guarantee issuance, modification and invocation. Authorised dealer banks must submit the returns through CIMS within thirty calendar days from the end of the relevant quarter and assign a unique Guarantee Transaction Number for each guarantee issuance. For late submission fee purposes, invocation returns are measured by the liability created on invocation, while issue and modification returns are treated as Nil.

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.

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.

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.

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.

Document Identification Number rules for income-tax communications allow limited exceptions, post-facto approval, and system upload requirements.
DIN requirements for income-tax communications apply to notices, orders, summons and similar correspondence issued to persons other than officers or authorities, and DIN may be referenced by attachment, email mention or other mode without needing every page to carry DIN. Public communications are excluded. Exceptional cases permit issue without DIN, but the communication must state the reason, obtain post-facto approval within 15 days, and be uploaded on the system within 15 working days with appropriate DIN referencing.

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.

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.

GSTAT bench reconstitution under CGST Act reshapes work allocation, transitional matters, and appeal assignment procedures.
Reconstitution of the Division Benches of the Principal Bench, GSTAT is made under section 109 of the CGST Act, 2017, in supersession of earlier orders and with immediate effect. The Principal Bench is arranged into Division Bench-I and Division Bench-II with specified judicial and technical members, and work is to be allocated by a separate roster approved by the President. Transitional provisions release part-heard matters of the erstwhile benches, subject to specified exceptions, while second appeals and Single Bench matters continue under separate allocation.

Goods and Services Tax Appellate Tribunal functioning notice sets the Lucknow Bench's jurisdiction, filing procedure, and appeal forum.
The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow Bench has commenced functioning from its temporary address and will exercise jurisdiction over the notified districts of Uttar Pradesh. It will hear appeals under the Central Goods and Services Tax Act, 2017 and the corresponding State Goods and Services Tax Act. All appeals, applications, and proceedings relating to that jurisdiction must be instituted before the Lucknow Bench in accordance with the GSTAT (Procedure) Rules, 2025 and other applicable directions.

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.

Policy relaxation for gem and jewellery exports extends compliance periods automatically without application or fee requirements.
One-time policy relaxation has been granted for the Gem and Jewellery sector under Chapter 4 of FTP 2023 by amending the Handbook of Procedures, 2023. Specified export, re-export and re-import periods expiring during the stated window stand automatically extended from the date of expiry. No separate application, composition fee, amendment or endorsement is required, and customs authorities are to permit the relevant export or import activity subject to verification of the relevant particulars.

External Commercial Borrowing reporting updated with revised late submission fee treatment and bank filing responsibilities under FEMA.
Revised reporting directions govern returns relating to External Commercial Borrowing under the Foreign Exchange Management Act, 1999. Form ECB 1 and Revised Form ECB 1 are treated as returns that do not capture flows, and delayed submissions are to be assessed accordingly. The designated bank must forward the complete return with certification to the Reserve Bank within seven calendar days, while any applicable late submission fee is payable by NEFT or RTGS after receipt of the Reserve Bank's acknowledgment e-mail. The bank must also monitor payment of the fee in delayed cases.

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.

Sovereign wealth fund notification framework sets application and quarterly reporting requirements for investment-linked tax exemption eligibility.
Notification framework for Sovereign Wealth Funds under Schedule V of the Income-tax Act, 2025 provides the procedure for notification and reporting. A fresh applicant must file Form I with the designated CBDT Member, while already notified funds need not reapply. Every notified sovereign wealth fund must file a return of income with audit report and submit a quarterly electronic Form II statement within one month of each quarter end for each investment made.

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.

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.