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Implementation of Waiver of Storage/Dwell time charges and Reefer Plug-in charges for Middle East Bound Export Laden Containers stranded in port area due to geo-political disturbances in Middle East
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Waiver of port storage charges and reduced reefer plugin fees for stranded East bound export containers; carriers must pass benefits.
JNPA relief directs terminal operators to grant a 100% waiver of ground rent/dwell time charges for up to 15 days and an 80% reduction of reefer plug in charges for up to 15 days for Middle East bound export laden containers stranded within the terminal and meeting the port's specified gate in and location criteria; shipping lines, NVOCCs and freight forwarders must pass these benefits to actual exporters and report implementation difficulties to the SCMTR Cell.
Procedure for handling of Export Cargo returning to Indian Ports due to closure of the Strait of Hormuz- Chennai
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Returning export cargo procedures allow berth and offload with seal verification and Shipping Bill/LEO cancellation following prescribed checks.
Expedited procedures permit export vessels to berth at their originating Indian port and allow offloading without Sea Arrival Manifest or Bill of Entry in specified return scenarios, subject to a master's undertaking, verification of shipping documents, seal integrity checks, cancellation of Shipping Bills and LEOs, recovery of any disbursed export incentives, and 100% examination where seals are tampered; local coordination assigns seal verification to Preventive Sections and Shipping Bill/LEO cancellation and incentive recovery to EDC/Drawback/IGST Sections, with interim manual records until DG Systems enables post-EGM cancellations.
Guidelines for uniform implementation of Baggage Rules, 2026
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Baggage declaration and risk-based clearance govern duty-free personal effects, valuables, commercial goods, and unaccompanied baggage under updated customs rules.
Passengers carrying dutiable or prohibited goods must file the prescribed baggage declaration, ordinarily through the Atithi application, and non-declaration or mis-declaration may attract action under the Customs Act, 1962. Used personal effects needed for daily necessities may be cleared duty free, while commercial goods are not bona fide baggage. Jewellery and valuables receive duty-free treatment only where they qualify as used personal effects or meet prescribed re-import, temporary-import, or special-allowance conditions. Customs verification is risk-based, and unaccompanied baggage remains subject to applicable declaration, bona fide-use and monitoring requirements.
Standard Operating Procedure (SOP) for Movement of containers from terminal to Container Freight Station (CFS)
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Movement numbers required for container transfers to CFSs; terminals must not move containers without CMFC approval and escalation.
Terminals will receive auto-approved Movement Numbers on grant of entry inwards and shall initiate transfer to CFSs without further CMFC approval; for LCL containers CMFC will grant approvals in ICES and transmit Movement Numbers via ICEGATE. Terminals must escalate delays in auto-generation through designated helplines and report unresolved issues to the Assistant/Deputy Commissioner, CMFC, which may grant manual approvals; terminals must not move containers to CFSs without a Movement Number.
Amendment to the Standing Order No. 05/2025-Instructions with regard to functioning of Legal & Review Section, Airport Commissionerate
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Para-wise comments requirement: concerned sections must prepare and forward comments to Legal Section for timely counter-affidavits.
Amendment replaces paragraph 2.4 to require concerned sections (Adjudication Unit, Seizing Unit, Refunds and Rewards Section) to prepare para-wise comments for submission to appellate/legal forums and forward them to the Legal Section within stipulated timelines to enable timely filing of the counter-affidavit; action assigned to Supdt./AO of the concerned section.
Cancellation of LUT Bond/BG in respect of EPCG Licenses
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Cancellation of Bond and Bank Guarantee: original EPCG documents must be submitted to secure release and avoid Customs action.
Bonds and bank guarantees against listed EPCG licences will be released only upon submission of specified original documents-original EODC/redemption letter, ANF certification, installation certificate, original EPCG licence with duty debit particulars, shipping documents or ARE-1, bank realisation certificate and other DGFT submissions-and evidence of fulfilment of export obligation to avoid action under the Customs Act; bonds at TSK/JNCH will be forwarded to EPSMMC, JNCH for file closure.
Cancellation of LUT BOND/BG in respect of DEEC Licenses
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Cancellation of Bond/Bank Guarantee for DEEC licenses requires submission of specified export verification documents by exporters.
Sixteen Advance Licence holders have been selected for detailed verification and 308 licences are accepted for closure without verification provided licence holders submit original Advance License, EODC and a DGFT issued No Bond Certificate. Selected exporters must email specified documents-EODC/Redemption Letter, ANF 4F certified by CA, DEEC Licence with duty debit speech, shipping bills/ARE 1, Bank Realisation Certificate, third party export papers and other DGFT submissions-to the DEEC Monitoring Cell by the stated deadline; bonds and bank guarantees will be released after submission and verification of originals.
Grant of Transshipment Permission to M/s FedEx Express Transportation and Supply Chain Services India Pvt. Ltd. for Movement of Import Goods from New Courier Terminal, Delhi to Multiple Air Cargo Ports via M/s Interglobe Aviation Limited
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Transshipment permission governs courier cargo movement under customs supervision, with strict manifest, sealing, and acknowledgement requirements.
Transshipment permission is granted to M/s FedEx Express Transportation and Supply Chain Services India Private Limited for movement of import goods from the New Courier Terminal, Delhi to specified air cargo ports through M/s Interglobe Aviation Limited, subject to compliance with customs law, prescribed procedures, and operational safeguards. The permission depends on execution of the required transshipment bonds, is limited to goods specifically manifested for transshipment, and requires segregation, transfer, sealing, escort, documentation, acknowledgement, and record-keeping under customs supervision.
Handling of export cargo returned to Indian ports due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962
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Return of export cargo permits simplified customs handling and shipping bill cancellation under Section 143AA to expedite processing.
Powers under Section 143AA permit expedited handling of export cargo returned due to maritime disruption: vessels must generally berth at their port of departure; masters must furnish undertakings about territorial movements; SAM or Bill of Entry filing may be waived in specified cases while containers are offloaded subject to verification of Shipping Bills and seal integrity, with tampered seals attracting 100% examination; Shipping Bills and Let Export Orders shall be cancelled and export incentives recovered where already disbursed; DG Systems will provide post-EGM cancellation and ICEGATE will share cancelled Shipping Bill details with concerned agencies.
Procedure for handling export cargo affected due to the closure of Strait of Hormuz/disruption in maritime routes, grant of Back to Town (BTT) under Section 143AA of the Customs Act, 1962
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Back to Town procedures under Section 143AA: conditional return of disrupted export cargo with seal checks and LEO cancellation.
Establishes procedures for granting Back to Town (BTT) under Section 143AA for export cargo affected by maritime route disruption: exporters or authorised brokers may request BTT across defined scenarios; proper officers must verify shipping bill, container and seal particulars; intact seals matching records allow BTT without examination unless intelligence or risk parameters require inspection; tampered or mismatched seals require 100% examination. Let Export Orders and Shipping Bills are to be cancelled in ICES by the proper officer, with post-EGM cancellations handled when DG Systems enables the facility and manual records maintained until then.
Grant of Transshipment Permission to M/s DHL Express (India) Pvt. Ltd. for Movement of Imported Goods from New Courier Terminal, New Delhi to Designated Air Cargo Ports via M/s InterGlobe Aviation Limited
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Transshipment permission for courier cargo requires strict customs supervision, manifesting, sealing, escort, and destination acknowledgement.
Transshipment permission is granted to M/s DHL Express (I) Pvt. Ltd. for movement of imported goods from the New Courier Terminal, Delhi to designated air cargo ports through M/s InterGlobe Aviation Limited, subject to compliance with the prescribed customs procedures and conditions. Only goods specifically manifested for transshipment may be moved, and the cargo must be segregated, recorded, sealed, escorted and supervised under customs control, with proper acknowledgements at the destination to support bond debit and re-credit.
Levy of fee for amendment or cancellation of export documents in cases of withdrawal of export consignments due to force majeure circumstances - Section 143AA of the Customs Act, 1962
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Fee waiver for export document amendments permitted where force majeure disrupts shipments; officers may allow changes without prescribed fee.
Where amendment or cancellation of export documents is necessitated solely by force majeure circumstances disrupting shipping or air logistics, the proper officer may allow such amendment or cancellation without payment of the prescribed fee. Exporters or authorised customs brokers must submit requests with supporting evidence to the jurisdictional Deputy/Assistant Commissioner of Customs, and the officer may grant relief after satisfaction that the change arises from circumstances beyond the exporter's control. The relaxation applies to all customs stations and is temporary.
Procedure for Movement of Transshipment Containers by Road from Visakha Container Terminal (VCTPL) to VPLP Ltd. CFS under Visakhapatnam Custom House for Onward Dispatch to Persian Gulf Ports
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Transshipment container movement authorised to CFS with transit bond and segregation pending restoration of maritime passage.
Movement of Persian Gulf bound transshipment containers from VCTPL to VPLP CFS is authorised as a temporary facilitation. VPLP CFS must furnish a separate Transit Bond approved by the ITP Cell; the bond will be debited on movement and re credited on production of Preventive Officer attested receipt. Containers must be placed in a designated segregated area and will receive ICCD/T.P. from the ITP Cell after document verification. The CFS must provide fortnightly reconciliation statements to the ITP Cell. Other terms of Public Notice No. 41/2017 remain unchanged.
Return of export cargo from international waters due to closure of the Strait of Hormuz – Section 143AA of the Customs Act, 1962
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Return of export cargo due to maritime disruption: simplified customs procedures allow berth, seal verification, and shipping bill cancellation.
The Board, invoking Section 143AA of the Customs Act, 1962, prescribes expedited procedures for export cargo returning to India due to closure of the Strait of Hormuz. Vessels must generally berth only at their port of departure. Distinct procedures apply depending on whether EGMs/SDMs were filed or whether the vessel called foreign ports, including master's undertakings, possible waiver of SAM, offloading without Bills of Entry subject to verification, container seal checks with 100% examination if tampered, cancellation of Shipping Bills and Let Export Orders, recovery of export incentives, and interim manual record-keeping until system updates enable post-EGM cancellations and inter-agency reporting via ICEGATE.
Procedure for allowing "Back to Town" (BTT) of Export Cargo where EGM has not been filed in view of ongoing war conditions in the Middle East region
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Back to Town permission for stranded export containers allows movement without EGM when seals intact, waiving inspections and fees.
Exporters or authorised Customs Brokers may apply to the Assistant/Deputy Commissioner (Export) for Back to Town movement where EGM has not been filed; Dock preventive officers will verify container seals and Shipping Bill and stuffing records, and if the seal is intact, physical examination is waived and BTT-related fees and penalties under the Customs Act or regulations are waived. The measure is effective immediately until further orders or normalization of shipping operations.
Permission for Customs Formalities of Seychellean Coast Guard Ship SCGS Zoroaster at GRSE Shipyards/Units, Kolkata
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Customs formalities for foreign warship allowed at GRSE shipyards with temporary boarding station and supervised clearance.
Permission is granted to treat GRSE shipyards/units as temporary Boarding Stations and as a proper place for loading and unloading of EXIM cargo to allow customs formalities for the Seychellean Coast Guard Ship SCGS Zoroaster for import for repair/refit and subsequent re-export. Preventive officers of the nearest NSD will supervise boarding, examination and unloading; assessment will be handled by the respective import and export groups; manual Bill of Entry for import and manual Shipping Bill for re-export are permitted. Supervision of loading/unloading and refitting activities will be by the AC, NSD. The order is limited to this purpose and subject to legal and functional responsibilities of the shipping agent.
Standard Operating Procedure (SOP) in connection with the forthcoming General Elections to the West Bengal Legislative Assembly, 2026
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Election period preventive vigilance: mandatory seizure reporting and district upload into the CVIGIL system for prompt action.
The SOP requires Kolkata Customs Zone to implement election period preventive vigilance under CBIC Instruction No. 22/2023: nominate State, sub nodal and district nodal officers; operate a central Control Room and Response Teams; prevent diversion of liquor, cigarettes and contraband; and treat seizures that may induce voters as election seizures. Sub nodal officers must relay seizure information daily to district nodal officers, who are required to upload details into the CVIGIL application on the same day, following the prescribed district wise workflow and ECI directions.
Stepping Up Preventive Vigilance Mechanism by CBIC to Prevent Flow of suspicious cash, illicit liquor, drugs/narcotics, freebies and smuggled goods during elections
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Preventive vigilance to curb illicit cash and smuggled goods during elections, with mandatory reporting and nodal coordination.
CBIC field formations must step up preventive vigilance to stop unaccounted cash, non-monetary inducements and smuggled or illicit goods during elections; maintain surveillance over consignments, baggage, courier and cargo for abnormal large-volume shipments; and report daily seizures and significant developments to nominated Nodal Officers in the prescribed format, immediately notify major or highly sensitive incidents, and communicate the cost of goods linked to canvassing, with supervisory accountability for lapses.
Clarification in respect of Public Notice No. 17/2022-23 dated 30.03.2023.
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Chartered Engineer certification for used machinery requires relevant expertise, with importers and Customs Brokers responsible for careful selection.
Certification of second-hand, old and used imported machinery must be obtained from an empanelled Chartered Engineer with specialisation or expertise related to the relevant class or type of goods. Determining the age of a second-hand machine is an engineering exercise requiring a qualified engineer. Importers and Customs Brokers may choose any suitably specialised empanelled Chartered Engineer, but must exercise that choice carefully to avoid rejection of the certification.
Implementation of ICES Advisory No. 65/2025 dated 16.12.2025 – Revision of Bills of Entry post-clearance under Section 18A of the Customs Act, 1962
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Voluntary post-clearance Bill of Entry revision is enabled electronically, with risk-based review and refund workflow integration.
Voluntary post-clearance revision of Bills of Entry under Section 18A is available through the ICES module. Importers must submit requests on ICEGATE for amendment, deletion or addition of records. Requests undergo Risk Management System treatment and may be facilitated or referred to a Revision Officer, who may approve, query or reject them. Revisions resulting in refund claims are flagged for officer processing and, upon approval, automatically transferred to the Refund Officer under the existing refund workflow.

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Declaration of Authorisation Holder for claiming exemption from Bank Guarantee/Cash Security for registration of Advance Authorisation/EPCG Licenses

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Bank guarantee exemption for Advance Authorisation and EPCG licences depends on truthful disclosure of past penalties.
Authorisation holders and Customs Brokers seeking exemption from bank guarantee or cash security for registration of Advance Authorisation and EPCG ... Summary

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Acts Income Tax