Declaration of Stainless Steel Grade must be recorded in customs entries and shipping bills to enable export-input correlation.
Imports of stainless steel under Advance Authorisation endorsed with commercial grades (e.g., J1-J5) must declare the specific grade and the percentages of Chromium, Nickel and Manganese in the Bill of Entry and invoice, with Customs attestation; shipping bills discharging the authorisation must record the same chemical percentages to enable correlation between imported inputs and resultant export products. Importers may apply for amendment of previously filed Bills of Entry, which shall be granted without delay to permit OOC clearance.

Export incentives to postal exports extended; postal PBEs to flow through DNK to ICES for benefit processing and disbursement.
Export incentives including Drawback, RoDTEP and RoSCTL will apply to postal exports filed via Dak Niryat Kendra (DNK). Exporters must submit Postal Bill of Export on the DNK portal; Customs officers will process PBEs, push Post EGM data to ICES, and generate temporary and final scrolls. Drawback disbursement is transmitted to PFMS, while RoDTEP and RoSCTL scrips are enabled through ICEGATE. A postal ICES site has been created and exporters must register on ICEGATE, add bank details for DNK site code, and register an AD Code as required.

Single Touch Point trade integration expands SWIFT connectivity to more PGAs, streamlining digital NOC and certificate processing.
Onboarding additional Partner Government Agencies onto SWIFT 2.0 standardises data fields, document codes and declaration requirements for electronic filing and processing of LPCOs/NOCs. New and updated document codes have been created and annexed for trade use. MeitY and Textile Committee certificates and test reports will be generated, digitally integrated with Bills of Entry and made available on the SWIFT dashboard to obviate physical production. PGA officers are collocated on Customs IT infrastructure to process NOCs and reduce dwell time, with initial functionalities released for stakeholder feedback and further advisories to follow.

Auto goods registration and auto Out of Charge expand to covered importers, subject to risk-based holds by officers.
System-driven auto goods registration will apply on arrival for AEO T2 and T3 entities and will be extended to notified Eligible Manufacturer Importers, longstanding supply chain importers, and Direct Port Delivery users. An expanded auto Out of Charge facility will be available to all importers subject to duty payment and absence of additional compliance requirements. Auto Out of Charge operates on risk-based evaluation while officers may invoke a system "HOLD" to override automation based on intelligence.

HSNS Cess declaration: online filing mandates Form HSNS DEC 01 with process/machine details, documents, verification and submission lock.
Filing Form HSNS DEC 01 on the CBIC HSNS portal requires taxpayers to select category (machine based or manual), enter auto fetched basic details, list specified goods and brands, save row entries, upload up to five PDFs (max 2MB each), provide detailed machine or manual process particulars as applicable, furnish an authorised signatory verification acknowledging penal liability, and submit to obtain a declaration number; submitted declarations are immutable and no fresh declaration may be filed while a prior declaration is pending approval.

Sea Arrival Manifest filing changes: supplementary IGM amendments disabled before sea entry; use SAA/SCA and timely CSN required.
Supplementary IGM amendments before Sea Entry Inwards will be disabled from 20.02.2026; freight forwarders/consolidators must timely file CSN so SAM filings include complete BL/HBL details with required parameters. Additions/amendments before Sea Entry Inwards must use Sea Arrival Amendment (SAA) and Sea Cargo Amendment (SCA) messages and will be processed automatically; additions/amendments after Sea Entry Inwards will be routed to officers and may attract supplementary amendment charges. A single active Container Global (CG) Bond per PAN must be ensured prior to full CG bond automation.

Unclaimed hazardous cargo: disposal required within two months following disposal manual procedures and natural justice.
All unclaimed or uncleared hazardous and explosive consignments held by custodians must be disposed of within two months from arrival, following the Disposal Manual, 2019 and observing the principles of natural justice, pursuant to the procedure for disposal of unclaimed/uncleared cargo under Section 48 of the Customs Act referenced in Circular No. 49/2018.

IGST refund processing faces validation errors; exporters must submit concordance tables and correct shipping bill issues.
Delays in IGST refund processing arise from Shipping Bill validation errors SB-005 (invoice mismatches), SB-000 (validated but excluded from final refund scroll due to ineligibility, mixed invoice outcomes, PFMS/IEC alerts or low IGST amount) and SB-004 (duplicate GSTN transmission). Exporters must submit a concordance table mapping GST invoices to Shipping Bill invoices and pay the prescribed fee per shipping bill for rectification; stakeholders should rectify identified conditions or contact the IGST Refund section for unresolved errors.

Late fee waiver for Bills of Entry after ICEGATE outage; applies to vessels with entry at INMAA1/INKAT1/INENR1 on 2 Feb.
Waiver of Late Fee is authorized for Bills of Entry affected by the ICEGATE outage; the Late Fee under the Bill of Entry (Forms) Amendment Regulations, 2017 (Notification No. 27/2017-Customs (N.T)) will be waived for Bills of Entry filed for vessels with entry inwards at INMAA1, INKAT1 and INENR1 on 2 February 2026, where those Bills of Entry are filed on or before 2 February 2026.

SWIFT 2.0 single-window integration digitises PGA certificates, no-objection processing, test reports and Customs clearance documentation for EXIM trade.
SWIFT 2.0 expands the Single Window interface for EXIM clearances by integrating CDSCO, WCCB, MeitY and the Textile Committee alongside existing pilot PGAs. PGA licences, permits, certificates, other documents and no-objection certificates are harmonised through designated document codes. CDSCO, WCCB and AQCS officers will process no-objection certificates on the Customs IT infrastructure without separate physical document submission. MeitY certificates will be digitally linked with Bills of Entry, while Textile Committee test reports and prescribed fee payments will be available through the SWIFT dashboard.

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, revise Social Welfare Surcharge and Agricultural Infrastructure Development Cess, and modify exemption notifications. Procedural changes adopt Baggage Rules and Customs Baggage (Declaration & Processing) Regulations, 2026. Non tariff measures include inclusion of Eligible Manufacturer Importers in deferred duty payment facilities and extended timelines. Circulars introduce automation of clearance processes, mandatory e scheduling via ICEGATE and use of body worn cameras during physical examination. Stakeholders must file bills/shipping bills per revised rates, avail exemptions only per conditions, and consult CBIC resources or Customs officers for details.

Transit of Bhutan-bound import cargo requires an ICES-filed Letter of Guarantee, RFID sealing, and system-verified exit at Jaigaon LCS.
Clearance of Bhutan-bound transit imports via Jaigaon LCS must be against a Letter of Guarantee issued by Royal Bhutan Customs and filed in ICES; Bhutan importers register in ICES and present LOG with BL/AWB, invoice and packing list for classification and duty assessment. Docks/CFS officials verify container and seal numbers, affix/record RFID/ECTS seals supplied by the importer, record vehicle details, give 'Out of Charge' in ICES and hand signed LOG copies to the importer for border transit. At Jaigaon LCS officers verify LOG and RFID seals in ICES and record cross-border completion, while discrepancies trigger examination and potential invocation of the guarantee.

Entry Inwards procedure at Paradip Port now allows earlier customs approval to reduce delay before cargo unloading after berthing.
Customs procedure at Paradip Port now delinks Entry Inwards from physical boarding of the vessel to reduce delay between berthing and cargo discharge. After pilot boarding at the pilot station, the Port Traffic Control Room must record and electronically communicate vessel arrival to Customs, while vessel or steamer agents must submit arrival information and relevant documents. This enables Customs to grant Entry Inwards at the reporting stage so unloading can begin immediately after berthing. Boarding Officers must still complete verification and checks after berthing and may act on any variation, shortcoming, or misdeclaration.

Customs control of marine services requires supervised supplies, crew baggage clearance, hazardous-waste monitoring, transshipment safeguards, and returnable equipment tracking.
Customs procedures at Vizhinjam International Seaport govern supplies to foreign-going vessels, crew sign-on and sign-off, hazardous vessel-waste clearance, transshipment of imported ship stores, and other marine services. Supplies require Shipping Bill assessment, gate entry, examination and supervised loading. Crew baggage requires customs examination and a gate pass. Hazardous sludge, waste oil and waste water require pollution-control licensing, monitoring, sampling and testing, with foreign-going vessel waste subject to import clearance and duty where applicable. Transshipment requires bonds, sealing, permit controls and supervised delivery. Returnable repair equipment requires prior permission, special gate passes and entry-exit verification.

Union Budget 2026 revises customs duties, consolidates exemptions, tariffises lines, and amends GST and customs procedures.
Union Budget 2026 proposes amendments to customs, central excise and GST by the Finance Bill, 2026 and accompanying notifications: widespread BCD rate revisions, tariff consolidation/tariffisation into the First Schedule, creation of new tariff items, extensions/lapses of numerous exemptions (many extended to 31 March 2028 or lapsed 31 March 2026), selected specific and ad valorem duty adjustments, addition of medicines and rare diseases to exemption lists, procedural changes to deferred duty payment and baggage rules, amendments to Customs Act (including fishing beyond territorial waters and advance ruling validity), central excise valuation and NCCD adjustments, and GST amendments on discounts, refunds and advance ruling appeal mechanism.

Import cargo examination now requires e-scheduling and mandatory body worn camera recordings retained for two years.
Mandatory use of Body Worn Cameras (BWC) requires officers to record import cargo examinations from before opening containers/packages through completion, capturing interactions and critical examination stages; recordings must be securely stored and retained for two years and preserved for investigations, disputes or litigation. A system-based e-Scheduling application on ICEGATE 2.0 will schedule physical examinations to create an auditable digital trail; DG Systems will issue an advisory and full rollout is to be implemented by 01.04.2026, with field formations required to ensure officer sensitisation and compliance monitoring.

Automation of customs processes introduces auto goods registration, auto out of charge and auto let export order with risk based controls.
CBIC implements automated clearance: Auto Goods Registration and Auto Out of Charge for specified importers (AEO T2/T3, Eligible Manufacturer Importers, longstanding supply chains, DPD) and online/e seal based auto goods registration for exports; Auto Let Export Order will be granted on risk based evaluation for facilitated Shipping Bills not selected for examination, with no PGA NOC requirement and duty/cess paid, subject to officer override via system HOLD.

SWIFT 2.0 onboarding of PGAs streamlines EXIM clearances via unified data fields, document codes and digital certificates.
SWIFT 2.0 will serve as a unified Single Touch Point for EXIM clearances by standardising PGA data fields, document requirements and document codes; CDSCO and WCCB are newly integrated, MeitY and the Textile Committee are digitally linked, and annexed mappings specify mandatory/conditional fields, LPCO/NOC codes and standard declarations. PGA officers are collocated on Customs IT for live NOC processing; phased onboarding and stakeholder feedback precede mandatory rollout.

Baggage Rules 2026: electronic declaration, risk based verification, duty free allowances, and procedures for passenger baggage clearance including unaccompanied baggage.
Baggage Rules, 2026 require electronic or permitted alternative declarations for dutiable or prohibited accompanied and unaccompanied baggage (via Atithi/ICEGATE), impose risk based verification, and prescribe duty free allowances, transfer of residence benefits and special jewellery treatment; goods in commercial quantity are excluded from bona fide baggage and subject to Customs Act adjudication, while temporary export/import certificates, detention receipts, sealing, transhipment conditions and supervisory, time bound clearance procedures are mandated to ensure passenger facilitation and revenue protection.

Deferred import duty payments extended to 30 days; eligible manufacturer importers added and can apply from March 1.
Rule 4 of the Deferred Payment of Import Duty Rules, 2016 is amended to extend the deferred payment period from 15 to 30 days: duties for Bills of Entry returned in months other than March are payable by the 1st of the following month, and duties for Bills of Entry returned in March are payable by 31st March. The amended limits apply from 01.03.2026. A new class, "Eligible Manufacturer Importer," approved by the Directorate of International Customs and able to apply from 01.03.2026, may avail the facility until 31st March, 2028.