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Circulars
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Clarification on the classification and applicable Basic Customs Duty (BCD) for Interactive Flat Panel Displays (IFPDs) and other monitors
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Classification of Interactive Flat Panel Displays: IFPDs attract higher basic customs duty while other monitors retain lower rate.
BCD on IFPDs was raised while other monitors retained a lower BCD and an IGCR anti circumvention condition was removed; both IFPDs and other monitors are classifiable under tariff item 85285900. Technical criteria (touch capability, screen size, resolution, interactivity, built in software/speakers, power characteristics) are provided to distinguish IFPDs from other monitors. Parts of IFPDs, including touch glass sheets and touch sensor PCBs, are to be classified under the HS heading for parts of video monitors and attract the lower duty rate applicable to such parts.
Safe custody of detained/ seized/ Confiscated cargo and inspection of Unclaimed/ Uncleared/ Abandoned Cargo – Reg.
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Safe custody procedures for detained or seized cargo require immediate notification, seal integrity, and strict reporting compliance.
Directs procedures for the safe custody and handling of detained, seized, or confiscated import/export cargo and for inspection of unclaimed, uncleared, or abandoned cargo at ICD/CFS premises. Custodians must immediately notify Customs officers and the Deputy/Assistant Commissioner (ICD/CFS) of any detention, seizure or confiscation, maintain custody and seal integrity, and submit monthly reports to the Deputy/Assistant Commissioner (SIIB) for onward reporting to the Additional/Joint Commissioner (SIIB). Containers seized by SIIB shall not be opened without SIIB presence; actions on unclaimed or abandoned cargo must follow the cited CBIC circular and Section 48 of the Customs Act.
Digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of warehoused goods, and uploading of Monthly Returns
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Customs bonded warehouse digitization enables online licensing, transfers and monthly returns via the ICEGATE Warehouse Module.
The ICEGATE Warehouse Module enables online application and backend processing for Customs bonded warehouse licences (with port code selection INNML1/INKRW1/INIXE4/INIXE1), supports three transfer scenarios (change of ownership; change of warehouse; both), validates itemised into bond Bill of Entry data, and automates debits/credits of triple duty and transshipment bonds upon officer approval; web forms replace PDF monthly returns and security under Section 59(3) must be furnished at the port of import.
Applicability of SCOMET on Polyethylene Glycol CAS No. 25322-68-3
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SCOMET applicability clarified: Polyethylene Glycol exempt from SCOMET export authorization; authorities urged to ensure compliance.
SCOMET does not apply to Polyethylene Glycol CAS No. 25322-68-3 under existing export policy and no SCOMET export authorization is required, as clarified by DGFT in its Office Memorandum dated 27.03.2025; CBIC instructs customs officers to sensitize staff for strict compliance and to report any difficulties to the Board.
Implementation of the Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025
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Export entry conversion now requires approval for sensitive amendments and may reverse previously availed export benefits under instrument-based schemes.
Post export conversion establishes electronic processing for amendments and provisional export assessment, limits changes to specified shipping bill fields to approval by additional or joint commissioners (or principal commissioners in conversions), and conditions amendments on reversal of any previously availed benefits. The Regulations supersede earlier rules, extend coverage to all export entry types including entries under Section 84, enable conversion of drawback entries into instrument based schemes, prescribe a uniform conversion time limit measured from clearance or the Regulations' commencement, and require DG Systems guidance and trade publicity.
Important Guidelines for Proper Document Submission and Compliance with the Faceless Assessment Process.
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Faceless Assessment compliance: upload complete supporting documents and use specific e Sanchit codes for faster customs clearance.
Trade must upload all supporting documents on e Sanchit at the time of filing the Bill of Entry-product data, regulatory approvals, proof for duty benefits, correct unique quantity codes and sufficient bond/license balance-and provide reasons and evidence for any amendments; use specific predefined e Sanchit codes, indicate priority end use where applicable, and seek redress or facilitation through the Turant Suvidha Kendra or the Principal Commissioner for implementation difficulties to expedite assessment under the Faceless Assessment regime.
Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) -reg.
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Sea Cargo Manifest compliance extended; stakeholders urged to file mandated electronic declarations under interim non penalty facilitation.
The transitional facilitation for implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) is extended until 31.05.2025 to enable mandatory electronic filing of Sea Arrival Manifests and export/transhipment messages. Stakeholders including carriers, shipping lines and freight forwarders are urged to test and file declarations in the prescribed electronic format. Officers are instructed not to commence penal action under Regulation 13 during the interim period where stakeholders show efforts to comply; the SCMTR Cell will monitor filings and organise weekly outreach sessions for issue resolution.
Extension of transitional provisions for the SCMTR till 31.05.2025
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Sea cargo manifest obligations extended to permit filing electronic declarations without penalties, easing implementation and testing requirements.
Transitional relief under the Sea Cargo Manifest and Transhipment Regulations, 2018 is extended to 31.05.2025 to allow stakeholders to test systems and file prescribed electronic arrival, export and transshipment messages without incurring penalties; the notice cautions that regulation 13 prescribes a penalty for contraventions and requests stakeholders to report difficulties to the SCMTR Cell at the Chennai Preventive Commissionerate.
Standard Operating Procedure for clearance of duty-free Containers, imported temporarily (As per Public Notice 07/2018 dated 23.01.2018)
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Duty-free containers must be re-exported within six months under bond; extensions may be granted with recorded reasons.
Steamer agents must execute a Continuity Bond undertaking to re-export duty-free containers within six months; the Container Cell accepts bonds, records movements in a Key Register, and allows same-day landing formalities. Extensions may be granted by Deputy/Assistant Commissioner for up to three months and by the Commissioner for up to six months at a time for recorded reasons. Monthly re-export statements are filed by the 5th, entries verified, import records closed, and Cancellation Certificates issued; defaults trigger action under the Customs Act, 1962.
Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR)
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SCMTR compliance extended to allow stakeholders to file electronic cargo and transhipment declarations without penal action during interim.
The transitional period for implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) is extended until 31.05.2025 to allow stakeholders to test and file required electronic export, arrival and transhipment messages; officers are directed not to initiate penal action during the interim where stakeholders are making demonstrable efforts to comply, while monitoring, outreach and publicity measures must be undertaken to ensure timely adoption.
Procedure for import/export through Personal Carriage
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Personal carriage procedures for gems, samples, and prototypes enable electronic customs filing, temporary detention and airport clearance protocols.
The Circular establishes a harmonised procedure for import/export of gems and jewellery and samples/prototypes via personal carriage, mandating electronic filing and processing of Bills of Entry and Shipping Bills from 01.05.2025 at specified airports. It prescribes stakeholder roles: importers/exporters must file advance declarations with travel and trade identifiers; passengers must request temporary detention and obtain Detention Receipts; customs will verify, seal, escort and warehouse detained parcels pending clearance or LEO; eligible parties may opt for factory-premises examination or movement under bond. Time targets and amendment/cancellation processes are specified, and DG Systems will issue detailed advisory on electronic processing.
Local Risk management System (LRM)-reg
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Local Risk Management System mandates targeted and approved interventions to manage customs clearance and monitor compliance.
Local Risk Management System administration designates the Additional/Joint Commissioner in charge of SIIB as System Administrator who assigns LRM roles and oversees maintenance, security, and liaison with the National Risk Management system. The RMS implements targeting and intervention tools: targets match intelligence to bills and alert Targetors, while interventions permit approved percentage-based checks of consignments to monitor compliance; both require proposer and approver remarks, impact analysis, and cautious use given possible effect on AEO clients. Random examination percentages are applied and system outages revert processing to normal ICES procedures. Feedback must be routed to NRM.
Clarification on the scope of the Camera Module of Cellular Mobile Phones
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Camera module classification clarified: integrated camera assemblies qualify for concessional treatment while separate components face standard customs duty.
The camera module comprises parts such as lens, sensor, FPCB assembly, bracket/holder, connectors and mechanical parts whose essential character is the camera; classification must follow Rule 3(b) GRI. Integrated camera assemblies that function only as cameras shall be treated as camera modules and attract the concessional basic customs duty rate under the relevant notification entry, whereas individual components imported separately will attract their applicable basic customs duty rates.
Standard Operating Procedure to be followed for containers selected for scanning at Scanning Facility -Reg
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Container scanning compliance: selected import and export containers must undergo DTCS scanning before terminal exit.
Import and export containers selected by the risk based Container Selection Module must be presented to the Drive Through Container Scanning System (DTCS) at Tuticorin Port and scanned before terminal exit. Terminal operators, custodians, carriers and shipping agents are responsible for moving selected containers to DTCS, verifying container and seal numbers against EIR/CODEX documents, and obtaining endorsed scan results. "SCANNED OK" endorsements permit release; "SCANNED SUSPICIOUS" triggers 100% or marked area examination at designated CFSs. If DTCS is non functional, DC/AC (CSD) may order release subject to physical verification and 100% examination.
Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds — reg.
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Lab-grown diamond declaration: exporters may voluntarily omit additional qualifiers for small stones; mandatory qualifiers apply otherwise.
A concession makes declaration of additional qualifiers voluntary for exports of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat, while mandatory additional qualifiers continue to apply for all other imports and exports of synthetic or reconstructed diamonds to ensure accurate identification and facilitation.
Central Public Information Officer (CPIO) and First Appellate Authority (FAA) under RTI Act, 2005 for Airport & ACC
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RTI administration assigns CPIO and appellate jurisdictions across customs functions, with link officers ensuring continuity during officer absences.
Central Public Information Officers and First Appellate Authorities are designated under the RTI Act, 2005 for defined Airport and Air Cargo Complex customs functions. CPIO jurisdictions include establishment, administrative, airport, import, export, courier, intelligence, vigilance, adjudication, accounts, and laboratory matters. Appeals against CPIO decisions lie to the FAA having jurisdiction. First and second link officers shall act as the respective CPIO or FAA during the notified officer's leave or absence, and the notice specifies addresses and the channel for RTI fee payment.
Institutionalizing Exporter Grievance Redressal through NIRYAT SAMVAAD.
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Exporter grievance redressal through NIRYAT SAMVAAD enables individualized monthly resolution and escalation of exporter concerns.
NIRYAT SAMVAAD establishes a monthly grievance redressal mechanism focused on individual exporter complaints, operating in hybrid mode with submissions required by the prescribed monthly cut off via email using the specified subject format. The forum will attempt real time resolution of issues and escalate unresolved matters to relevant authorities. Systemic industry concerns remain within the Customs Clearance Facilitation Committee and Permanent Trade Facilitation Committee. The Appraising Main (Export) section is the designated nodal administrative unit to administer and execute the forum, and Export Promotion Councils and exporters' associations are encouraged to participate.
Enhancement of Women participation in the EXIM trade ecosystem-reg.
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Enhancement of women participation in EXIM trade: outreach session and helpdesk offering skills training and AEO support.
An outreach programme by Import-II Commissionerate aims to enhance women's participation in the EXIM trade by informing importers, exporters and logistics operators about opportunities and skill upgradation initiatives. A facilitation helpdesk at the AEO Cell will assist with queries on skill improvement and AEO programme support, and a nodal officer has been appointed to coordinate the initiative; stakeholders are invited to participate and submit queries to the stated contact.
Mandatory additional qualifiers in import declarations in respect of coking/ non-coking coal w.e.f 15.12.2024 – reg.
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Mandatory coal import qualifiers required to specify ash content or calorific value, improving assessment and clearance efficiency.
Mandatory additional qualifiers must be declared in import declarations for coking and non coking coal (CTH 2701) at the time of filing the Bill of Entry under the Electronic Integrated Declaration and Paperless Processing Regulations, 2018. The Annexure prescribes qualifier codes mapping coking coal to ash content bands and non coking coal to gross calorific value bands to improve assessment, reduce queries and facilitate cargo clearance; the requirement is effective from 15.12.2024 and the Public Notice serves as a Standing Order for departmental officers.
Intimation of suspension of Custodianship of M/s. Sudharsan Logistics Pvt. Ltd., CFS, Chennai under the provisions of Regulation 11(2) of HCCAR, 2009 – Reg.
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Custodianship suspension halts fresh intake at a CFS; existing goods may be cleared during office hours after due officer process.
Custodianship of M/s. Sudharsan Logistics Pvt. Ltd., CFS, Chennai has been suspended under Regulation 11(2) of HCCAR, 2009 until further orders; fresh receipt of import/export goods into the CFS is stopped forthwith except where bills of entry or shipping bills were filed before the suspension, and goods held as on the suspension date may be cleared during office hours only after due process by the proper officer.

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Waiver of penalty for late filing of Bills of Entry due to the Error 999 in AIFTA Notification No. 046/2011 and SAPTA Notification No. 050/2018

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Late fee waiver for Bills of Entry filed late after ICEGATE Error 999 disrupted trade facilitation under customs procedures.
Late filing of Bills of Entry under AIFTA and SAPTA notifications was linked to Error 999 in the ICEGATE system on 13.05.2026 and 14.05.2026. As a trade ... Summary

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Acts Income Tax