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Standard Operating Procedure for Handling of Diverted Break Bulk Cargo for International Transhipment at Mumbai Port
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Customs procedure extension for diverted break bulk cargo adds a nodal officer for international transhipment facilitation.
The validity of the standard operating procedure for handling diverted break bulk cargo for international transhipment at Mumbai Port is extended further till 30.04.2026. A nodal officer is nominated for the purpose, with specified name, designation, contact details, e-mail address and office address, to facilitate implementation of the procedure under the referenced customs circulars and public notices.
Procedure to handle export cargo containers off loaded at foreign ports and subsequently returned to India, 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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Export cargo container handling rules provide conditional return and verification procedures after diversion at foreign ports and route disruption.
Procedure is prescribed for export cargo containers originating from India that are off-loaded at intermediate foreign ports and subsequently returned to Indian ports because of disruption in maritime routes. The measure requires SAM filing, verification of container and seal particulars against shipping documents, conditional relaxation from Bill of Entry filing where seal integrity is intact, cancellation of Shipping Bills and LEO through the prescribed EDI module, and compliance with back-to-town procedures. Tampered or non-intact seals trigger 100% examination and re-import procedures, with recovery of export incentives where already disbursed.
Suspension of approval as Customs Cargo Service Provider granted to M/s International Cargo Terminal Private Limited (M/s ICTPL) under the provisions of Regulation 11(2) of HCCAR, 2009
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Customs Cargo Service Provider suspension with safeguards for goods already lying in the CFS.
Suspension of approval as a Customs Cargo Service Provider was ordered in respect of M/s International Cargo Terminal Private Limited under Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009, with immediate effect until further orders. Goods already lying with the service provider on the date of suspension may be cleared for export or import after due process, while fresh receipt of export or imported goods into the CFS must stop forthwith, subject to filings made before the suspension order.
Regarding appointment of M/s. JSW KCTPL as Custodian & CCSP of NSD-7 and Back Up Area in terms of HCCAR, 09
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Custodian appointment for cargo handling at the berth is subject to compliance, security guarantees and customs approval.
M/s. JSW Kolkata Container Terminal Private Limited is appointed as Custodian and Customs Cargo Service Provider for NSD Berth No. 07 and its back-up area at Kolkata Dock Systems in connection with the mechanisation of the berth under the concession arrangement. The appointment is made under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009, and is subject to compliance with all applicable customs laws, regulations, notifications and orders. The custodian must furnish the prescribed bond, bank guarantee, insurance and indemnity, and may commence operations only after customs approval.
Extended working hours at Container Freight Stations (CFSs) on working days and special working on 11.04.2026 (Second Saturday) and 12.04.2026 (Sunday) for clearance of pending import cargo — information to trade
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Extended customs working hours enable examination of pending import cargo and processing of Out of Charge for Bills of Entry.
Extended customs working hours have been permitted at Container Freight Stations for examination of pending import cargo and processing of Out of Charge for pending Bills of Entry. CFS offices will remain open until 8.00 PM on working days until further orders, with special working during regular hours on the specified weekend. Importers and Customs Brokers are requested to complete pending customs formalities and obtain Out of Charge, while importers may also use the warehousing facility available under the Customs Act.
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
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International cargo transhipment is permitted across ports and airports, with designated officers ensuring expedited processing and procedural compliance.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, to facilitate trade affected by maritime-route disruption. The facility is subject to the Customs Act, 1962, applicable rules and prescribed procedures. Each Customs Zone must designate a Nodal Officer of at least Additional Commissioner or Joint Commissioner rank to expedite and supervise transhipment requests. The notified Chennai Customs Zone officer will oversee processing and procedural compliance.
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 clear goods after authenticated filing, subject to continuing eligibility and payment deadlines.
Deferred payment of Customs import duty is available to approved Eligible Manufacturer Importers from 1 April 2026 until 31 March 2028. Eligibility requires importer and manufacturing or qualifying job-work status, valid IEC and GST registration, prescribed customs activity, GST compliance, business continuity, financial solvency, and absence of specified tax defaults, insolvency, prosecutions, or adverse prior EMI findings. Applications are filed electronically and, once approved, require ICEGATE-based nodal-person authentication for Bills of Entry. Duty remains payable by the prescribed deferred-payment due dates, subject to monitoring and possible suspension or revocation if eligibility ceases.
Notice to KSPCB registered e-waste dismantlers/recyclers/re- furbishers- Disposal of E-waste seized/confiscated at Kempegowda International Airport, Bengaluru
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E-waste disposal notice invites KSPCB-registered handlers to quote for incineration and transport services.
KSPCB-registered e-waste dismantlers, recyclers and refurbishers are invited to submit quotations for disposal of seized and confiscated electronic waste at Kempegowda International Airport, Bengaluru. The proposed disposal covers refurbished laptops, mobile phones, used or damaged televisions and RF circuit boards by incineration in accordance with Karnataka State Pollution Control Board norms, including transportation, loading and unloading services.
Clarification regarding remission or rebate in case of short realisation of sale proceeds by exporters under RoDTEP and RoSCTL schemes
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Export rebate treatment allows full FOB-based benefits for RoDTEP and RoSCTL despite short realisation conditions.
Clarification is issued on the treatment of short realisation of export sale proceeds for grant of RoDTEP and RoSCTL benefits. The same approach applied to duty drawback is made applicable to these schemes: remission or rebate may be granted on the full FOB value without deducting agency commission and foreign banking charges, subject to the prescribed 12.5% limit of FOB value. Compensation received from the Export Credit Guarantee Corporation may be treated as receipt of sale proceeds, and remission or rebate may not be recovered if the required write-off and certification conditions are satisfied.
Procedure to handle export cargo originating from SEZ 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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SEZ export cargo procedure streamlined for disrupted maritime routes, allowing cancellation, re-routing, and bonded warehousing.
Procedure is prescribed for handling export cargo originating from SEZs and affected by disruption in maritime routes arising from closure of the Strait of Hormuz, where cargo originally cleared from SEZs is lying at gateway ports. On request of the exporter, the originating SEZ may cancel the LEO/Shipping Bill, after which the Customs officer at the gateway port may permit movement of the cargo out of the port for return to the exporter or for re-routing, subject to compliance with the Customs Act, 1962. The cargo need not be taken back to the originating SEZ, and the custodian at the gateway port is to ensure proper accounting.
Standard Operating Procedure for Handling of Diverted Break Bulk Cargo for International Transhipment at Mumbai Port
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Standard operating procedure for diverted break bulk cargo continues at Mumbai Port with a designated nodal officer.
Public notice extends the validity of the existing standard operating procedure for handling diverted break bulk cargo for international transhipment at Mumbai Port until 15.04.2026. A nodal officer is designated for implementation and coordination of the procedure, with contact particulars and office address specified for the assigned responsibility.
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 through all ports and airports with Customs control and electronic coordination.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to compliance with the Customs Act, 1962 and the applicable rules. The prescribed procedure is to be followed, with priority permissions granted by the jurisdictional Assistant or Deputy Commissioner of Customs after verification. Where cargo moves through a transit or destination Customs station, prior electronic consent, adequate storage, logistics support, Customs control, and proper sealing where required are mandated.
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 under Section 143AA of the Customs Act, 1962
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International transshipment of FCL and LCL cargo gets facilitation through coordinated Customs consent, custody, and rerouting procedures.
International transshipment of FCL/LCL cargo is permitted from all seaports and international airports in response to maritime disruption, subject to compliance with the Customs Act and relevant rules. Multiple-station transshipment requires prior inter-station consent, verification of storage and logistics readiness, priority processing at the originating station, and movement under Customs control. Custodians must ensure safe custody, accounting, records, and prompt reporting of discrepancies. Export cargo lying at gateway ports after ICD clearance may have LEO or Shipping Bill cancelled on request and be moved out for return or rerouting, with electronic coordination preferred.
Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR)
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Sea Cargo Manifest compliance is extended, with electronic declarations required and awareness programmes supporting smoother implementation.
Implementation of the Sea Cargo Manifest and Transshipment Regulations, 2018 has been extended through a further transitional period, while import-export manifest messaging has been successfully implemented and stuffing messages are live across sites. During the extended timeline, stakeholders must submit correct declarations electronically in the prescribed format, and weekly awareness and outreach programmes will be conducted to support compliance and address operational issues.
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 under Section143AA of the Customs Act, 1962
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International transhipment of FCL and LCL cargo is permitted nationwide, with priority Customs clearance and controlled movement between stations.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to the Customs Act, 1962 and applicable procedures. Prior consent is required for movement between Customs stations, with verification of storage, infrastructure and supervision arrangements, and cargo movement remains under Customs control. Custodians must ensure safe custody, accounting and reporting. The notice also provides temporary facilitation for certain cargo lying at gateway ports and export cargo cleared at ICDs, with electronic processing to reduce delay.
Waiver of charges for late filing of Bill of Entry
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Late Bill of Entry filing charges may be waived where documented reasons establish sufficient cause for delay.
Late filing of a Bill of Entry at a customs airport attracts prescribed charges unless sufficient cause for delay is established. Charges are capped at the duty payable on the relevant Bill of Entry, or at the prescribed ceiling where duty or other charges are not payable. The designated proper officer may waive charges upon a documented request by the importer or customs broker, supported by evidence of the cause of delay, including ICEGATE-related records where applicable. The electronic waiver facility operates separately from assessment and must be used before duty payment with approval.
Declaration of IWAI BISN (British India Steam Navigation) Jetty, Kolkata as "Customs Area" under Section 8 of Customs Act, 1962 for loading of fly ash, granulated slag & Gypsum only for export to Bangladesh through riverine protocol routes
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Customs area declaration for IWAI BISN Jetty continues for export loading, with pollution clearance required before fly ash handling.
Declaration of IWAI BISN Jetty, Kolkata as a customs area was continued for loading fly ash, granulated slag and gypsum for export to Bangladesh through riverine protocol routes. The validity of the earlier public notice was extended for five years from 01.04.2026 to 31.03.2031, and exporters were required to produce NOC/CTO from WBPCB before loading fly ash.
Implementation of mandatory use of Body Worn Cameras (BWC) during physical examination of import and export cargo at Inland Container Depots (ICDs) under Chennai-II (Import) Commissionerate with effect from 01.04.2026 – cooperation of trade requested
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Body worn camera recording for customs cargo examinations begins to support transparency, accountability, and orderly trade cooperation.
Mandatory use of Body Worn Cameras by Customs Examining Officers during physical examination of import and export cargo at Inland Container Depots under Chennai-II (Import) Commissionerate is implemented with effect from 01.04.2026. All examinations on and after that date are to be recorded from the opening of packages or containers through completion of examination, including interactions with the importer, exporter or authorised representative. At the commencement of each examination, the Officer must make a brief recorded statement identifying the relevant cargo details and the attending representative.
Removal of Old-Customs Passes issued under the category F,G,H to the Customs Brokers and 'Self Category Custom Passes' issued to IEC holders and Issuance of Digitally Verifiable New Customs Passes through the Customs Brokers Licensing Management System (CBLMS) online portal
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QR Code Customs Passes replace old physical passes, with online issuance, renewal, and authentication through the CBLMS portal.
Digitally verifiable QR Code-enabled Customs Passes are introduced through the CBLMS portal to replace old physical passes used by Customs Brokers, employees and IEC holders under the self-category framework. Customs Brokers and authorised employees holding F, G and H category passes, as well as importers and exporters holding self-category passes, are advised to apply online for issuance or renewal after surrendering existing passes. Manual non-QR self-category passes and F, G and H passes are to be treated as invalid from specified cut-off dates, and QR Code passes are to be displayed and authenticated at Customs formations.
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 physical examination process. Importers, IEC holders and authorised Customs Brokers may electronically schedule, view and reschedule examination of registered imported goods, with automated notifications to officers and custodians. Examination slots are allocated by the system based on availability, while rescheduling, holding or removal from the schedule is permitted only by the Assistant/Deputy Commissioner with recorded reasons. All stakeholders are required to use the module.

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Procedure to handle export cargo containers containing Less than Container Load (LCL) consignments offloaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure of the Strait of Hormuz

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LCL export container return procedure requires seal verification, de-stuffing, incentive recovery, and shipping bill cancellation before back-to-town clearance.
Procedure is prescribed for handling export cargo containers containing Less than Container Load (LCL) consignments that were offloaded at foreign ports ... Summary

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Acts Income Tax