Drawback on SEZ-to-DTA goods re-exported after duty payment is clarified as available under customs law.
Clarification is issued on drawback for duty-paid goods cleared from a Special Economic Zone into the Domestic Tariff Area and thereafter re-exported. Goods moving from an SEZ into the DTA may be construed as imported goods for customs purposes, and for drawback under Section 74 of the Customs Act, the goods must be duty paid, easily identifiable, and previously imported into India. Accordingly, goods cleared into the DTA from an SEZ on payment of applicable duties and re-exported thereafter are to be treated as imported goods for drawback disbursement.

Customs arrears recovery requires timely transfer of eligible cases to the Revenue Recovery Unit with complete supporting records.
Timely transfer of clearly recoverable customs arrears to the Revenue Recovery Unit is to be ensured under Section 142 of the Customs Act, 1962 and the prescribed recovery procedure. Cases are to be identified for RRU transfer only after expiry of the appeal period, where no appeal, stay, or other proceeding remains pending before any appellate authority or court, and the updated Tax Arrear Report particulars are to accompany the proposal. Forwarding must include complete e-Office records and the specified supporting documents, including the Order-in-Original and the certificate confirming non-pendency of stay.

Export cargo examination clusters updated with revised CFS and warehouse listings, replacing the earlier arrangement for processing and administration.
Export Cargo examination and processing were streamlined by superseding the earlier CFS cluster arrangement and reclassifying the listed CFS and warehouse facilities into three export clusters, X1, X2 and X3, on account of changes in nomenclature and location. The notice sets out the updated warehouse/CFS codes, names and addresses for each cluster for use in export examination planning and administration. The revised cluster arrangement operates as a standing order for officers and staff of JNCH.

Bonded trucking permission for export cargo is granted subject to Customs transshipment rules and cargo-handling regulations.
Permission is granted to M/s Airlift Services Pvt. Ltd. to operate bonded trucking services for export cargo between the Air Cargo Complex, Mumbai and other Customs-notified ACCs, ICDs, CFSs and AFSs within India, where transshipment is desired by the consignee, authorised by the airline and approved by Customs. The permission is subject to the Customs Act, 1962, relevant transshipment and cargo-handling regulations, applicable circulars and public notices, and any other instructions or notifications issued from time to time.

Transhipment custodian permission renewed for Air India cargo movement, with bond compliance and cargo accountability conditions.
Renewal of permission extends M/s. Air India Ltd.'s appointment as custodian/carrier for transhipment of import and export cargo between Air Cargo Complex, Mumbai and specified gateway airports within India. The company has executed transhipment bonds for export and import cargo, with acknowledgements required within prescribed time limits, and remains responsible for any shortage or pilferage, including payment of duty, cess, levies, interest and penalty where applicable. Outsourcing of transhipment activities is not permitted without prior approval.

Time-bound processing of RoDTEP and RoSCTL scrolls directed to curb delays in exporter claim disbursal.
Time-bound processing is prescribed for the generation of RoDTEP and RoSCTL scrolls to reduce delay in disbursal of claims and avoid hardship to exporters. The instruction refers to audit observations noting considerable delay in RoSCTL scroll generation and consequent delay in payment of rightful claims. It also recalls an earlier instruction requiring crediting of duty drawback within three days and directs that a similar time limit should be complied with for the generation of RoDTEP and RoSCTL scrolls.

Import filing compliance at customs, NOC delays, reimport classification, and demurrage concerns were reviewed in trade facilitation discussions.
Import filing practices were reviewed, with emphasis on correct classification of reimported consignments, prompt intimation of cancellations of advance Bills of Entry, avoidance of unnecessary declarations that obstruct NOC issuance, and proper documentation for medical devices, accessories, licences, debit sheets and invoice-consignment description matching. Trade issues also included delays from body worn camera use, part-shipment hardship, demurrage concerns, and requests for training programmes in the April-June quarter.

E-waste disposal quotations invited for seized and confiscated laptops, phones and other material through incineration.
Customs authorities invited quotations from KSPCB-registered e-waste dismantlers, recyclers and refurbishers for disposal of seized and confiscated e-waste at Kempegowda International Airport, Bengaluru. The material comprised refurbished laptops, mobile phones, used or damaged televisions and RF circuit boards stored in the customs godown, and disposal was proposed by way of incineration with transportation, loading and unloading included.

Transshipment permission renewal for import and export cargo requires bond compliance, bank guarantees, and transit liability safeguards.
Permission is renewed for M/s Air India Limited, Kolkata to carry import and export transshipment cargo between Air Cargo Complex, Kolkata and other customs-notified Indian airports through flights operated within India, subject to bond, bank guarantee and compliance requirements. The airline is liable for any shortage or pilferage in transit, with export transshipment requiring payment of the value of goods and applicable interest, penalty and cess, and import transshipment requiring payment of customs duty and other levies with applicable interest and penalty. The arrangement is governed by the Customs Act, transhipment regulations, cargo-handling regulations and related customs instructions.

Custodian appointment and cargo handling compliance at Haldia berth under customs law and cargo area regulations
Appointment of International Seaports (Haldia) Pvt. Ltd. as Custodian and Customs Cargo Service Provider for Berth No. 04 and the adjoining back-up area, including the rail corridor and conveyor structures at Haldia Dock Complex, is formalised under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. The custodian must comply with the prescribed legal framework, furnish the required bond, bank guarantee, insurance coverage, and indemnity, and remain subject to periodic review, disposal obligations, and possible suspension, revocation, or cancellation for non-compliance.

Export cargo container handling procedure streamlines verification, seal checks, and shipping bill cancellation for returned containers.
Simplified procedure prescribed for handling export cargo containers returned to India after offloading at foreign ports due to disruption of maritime routes. The procedure provides for verification of the Shipping Line Amendment Message, matching of container and seal particulars with Shipping Bills and related documents, and offloading without a Bill of Entry where the seal is intact and verified. Shipping Bills and LEO are to be cancelled through the prescribed EDI module after recovery of any already disbursed export incentives such as IGST refund and drawback. Where the seal is tampered or not intact, 100% examination and the existing re-import procedure apply.

Central Public Information Officer appointment under RTI updated for Customs (Export) jurisdiction in Mumbai.
Appointment of Central Public Information Officer for the Office of the Commissioner of Customs (Export), Mumbai, is notified under the Right to Information Act, 2005. Shri Rakesh Thakur, Assistant Commissioner, Customs (Export), is designated as the CPIO for information pertaining to the Commissioner of Customs (Export), with his office address and contact details specified for RTI purposes. The notice also records the corresponding appellate authorities for the jurisdiction and amends the earlier public notice on the subject.

Food import authorisation framework updated with additional notified points of entry and revised officer designations.
Authorized officers for food imports at notified points of entry are updated under Section 25 read with Section 47(5) of the Food Safety and Standards Act, 2006 and Regulation 13(1) of the Food Safety and Standards (Import) Regulations, 2017. FSSAI notifications dated 09.04.2026 and 06.01.2026 add five further points of entry, and the updated consolidated list of 171 points of entry and authorized officers is attached as Annexure-A. Customs Instruction No. 31/2025-Customs is modified to that extent.

Transshipment of container cargo follows a sealed SOP for movement, cross stuffing, documentation, and custody at the designated CFS.
Standard Operating Procedure prescribes movement of International Transshipment-FCL containers between the Port Terminal and the designated CFS at JNCH under a custodial framework, with filing of the IGM, consolidated lists, movement permission, seal verification, and storage in the earmarked area. It also governs case-by-case cross stuffing in the designated CFS, requiring specified NOCs, booking confirmation from the new shipping line, video recording, supervision by Customs and CFS officers, preservation of records for 180 days, endorsement of the manual permit and CLP, and compliance with transshipment and re-export requirements.

International transhipment of FCL and LCL cargo is facilitated through streamlined customs procedures 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 relevant Board circulars. Prior consent through official email is required for multi-station transhipment, custodians remain responsible for safe custody and accounting, and export cargo lying at gateway ports may be moved after cancellation of the LEO or Shipping Bill by the originating ICD, with electronic processing preferred wherever possible.

Payment aggregator customs duty payments enable cards, UPI and expanded internet banking through ICEGATE's Electronic Cash Ledger framework.
The ICEGATE e-Payment platform recognises a payment aggregator as an authorised customs duty payment mode. The facility enables payment through credit cards, debit cards, Unified Payment Interface and expanded internet banking, while complementing authorised internet-banking and NEFT/RTGS modes. Transaction-wise payments are routed instantaneously through the Electronic Cash Ledger before duty is accounted for. Any bank commission on deposits made through this mode is borne by the depositor. The facility is supported by amendments to the Electronic Cash Ledger regulatory framework and an ICEGATE user manual.

International transhipment of container cargo is prioritised through verification and inter-station coordination during maritime-route disruptions.
International transhipment of Full Container Load and Less than full Container Load cargo is permitted from all seaports and international airports amid maritime-route disruptions. Requests are to receive priority processing after due verification by the authorised jurisdictional Assistant or Deputy Commissioner of Customs. For cargo moving to another Customs station for onward transhipment, prior consent must be coordinated with the transit or destination station to ensure secure storage capacity and logistical support before permission is issued.

Customs area notification expands the container freight station premises and specifies added land for import unloading and export loading.
Additional land adjoining the existing Container Freight Station premises of M/s Ocean Gate Container Terminals Private Limited has been notified as part of the customs facility. The operator's CFS, earlier declared a Customs Area in stages, had a total notified area of 81,901 SQM, and an additional 6,860 SQM has now been acquired and developed. The added land is notified as a place for unloading imported goods and loading export goods, subject to compliance with the Customs Act, 1962 and related instructions. The limits of the added customs area are specified by the survey numbers in the schedule and map, bringing the total notified area to 88,761 SQM.

Export cargo container verification rules address return shipments after foreign offloading and route disruption, with seal-based relaxation limits.
Procedure is prescribed for handling export cargo containers that are offloaded at foreign ports and subsequently returned to Indian ports because of disruption in maritime routes arising from closure of the Strait of Hormuz or similar disruptions. Shipping line or authorised representative must file SAM where vessel, consignor-consignee, and Bill of Lading particulars change due to discharge and return of the cargo, and container particulars and seal integrity must be verified against Shipping Bills and related documents. Containers may be offloaded without filing a Bill of Entry only if the seal is intact and verified; otherwise, 100% examination and the existing re-import procedure apply.

Customs transshipment control governs reworking and re-containerisation of FCL and LCL cargo at approved premises.
International transshipment of FCL and LCL cargo at Mundra Port is operationalised through a standard procedure for reworking, re-containerisation, de-stuffing, segregation, consolidation and re-stuffing under Customs control. The notice applies only to transshipment cargo handled at approved premises in the Port Area or approved CFS premises, and distinguishes this process from direct intact-container transshipment, which continues under the general transshipment regime. Applications for reworking or re-containerisation require supporting documents, bond or movement bond, Customs permission, seal verification, tallying, and continuous accounting until proof of onward shipment and bond discharge.