Export sample testing accepts valid recognised laboratory reports, while risk-based verification and existing import testing procedures continue.
Valid laboratory reports submitted for export consignments must be considered to avoid mandatory duplicate testing where there is no risk-based intervention or specific intelligence. Reports may be issued by NABL-accredited laboratories, laboratories recognised by Export Promotion Councils, or other recognised agencies for importing-country regulatory compliance. Existing sample-drawal and testing procedures continue where verification is warranted, while import-consignment testing remains unchanged.

Interest subvention claims require facility-specific, year-specific UIN mapping, with separate procedures for eligible historical export-credit claims.
Interest subvention claims under EPM require UINs to correspond to the relevant export-credit facility and financial year. The FY 2025-26 relaxation permits additional claims for eligible credit disbursed on or after 2 January 2026 where UIN was generated by 31 May 2026. For FY 2026-27 onwards, UIN generation is required within 15 days of original disbursal. Running pre-shipment credit outstanding into a subsequent year requires a fresh or revised UIN for subvention accruing in that year. Past additional claims must be separately filed online with the required external auditor's certificate.

Unified Brand India Framework supports export branding, compliant packaging, sector campaigns and global market access for Indian goods
The initiative establishes a Unified Brand India Framework to support international branding, labelling, packaging and promotion of Indian goods and services. Eligible Indian-incorporated government entities, Export Promotion Councils, Commodity Boards, industry associations, export clusters and district export hubs may seek assistance for campaigns, digital promotion, trade-fair participation, packaging adaptation, exporter toolkits and sector-specific branding. Projects require online proposals, measurable objectives, cost and implementation details, and are evaluated for innovation, scalability, market alignment, institutional capacity and export impact. Funding is released in instalments against milestones, utilisation certificates and verified progress. Recipients must maintain audited records, avoid duplicate funding, undertake overseas due diligence, comply with procurement and host-country requirements, and meet reporting and sustainability obligations.

Right to Information appeals administration designates an Additional Commissioner as First Appellate Authority for customs-zone RTI matters.
Shri Amit Kumar Singh, Additional Commissioner, is designated as the First Appellate Authority for Right to Information matters in the Office of the Principal Chief Commissioner, Mumbai Customs Zone-I, with immediate effect and until further orders. The designation is made under the provisions governing appointment of RTI officers and first appeals.

Merchant banker regulation consolidates registration, capital adequacy, investor disclosures, reporting, outsourcing controls and conflict-management obligations.
Merchant bankers must use the SEBI Intermediary Portal for registration-related applications and periodic reporting, maintain prescribed capital adequacy and liquid net worth, and obtain required professional certifications. They must submit board-reviewed, compliance-certified half-yearly reports, disclose public-issue track records, Investor Charters and complaint data, and follow investor grievance procedures. Core merchant-banking activities and compliance functions cannot be outsourced; permitted outsourcing remains subject to board oversight, due diligence, written controls, confidentiality and continuing merchant banker accountability. Non-regulated activities require arm's-length separate business units, information barriers and stakeholder disclosures.

Digital Origin Certificates enable India-UK CETA exports through self-declaration or authorised agency issuance on Trade Connect
Preferential Certificates of Origin for exports to the United Kingdom under the India-UK Comprehensive Economic and Trade Agreement will be filed and issued through the Trade Connect ePlatform from July 15, 2026. Certificates may be obtained by self-declaration or through an authorised agency. Self-declaration requires a valid DSC-linked IEC profile, an uploaded scanned signature, and generation using the linked DSC, producing electronic and physical digitally signed copies with QR codes. Agency-issued certificates are generated after approval and bear the issuing officer's signature image and agency stamp. Certificate genuineness may be verified online using the Certificate of Origin number.

Customs arrears recovery requires dedicated cells, time-bound enforcement, asset tracing, coordinated reporting, and documented write-off after failed recovery efforts.
Dedicated Tax Recovery Cells are established to centrally record, monitor and recover confirmed customs arrears after the appeal period expires without an appeal. TRCs must maintain case files and recovery checklists, prioritise recoverable arrears, and pursue staged measures including payment demands, bank-guarantee encashment, refund adjustment, garnishee recovery, bank-account attachment, system alerts, detention orders and asset identification. Property attachment and sale procedures apply where recovery remains unpaid. Irrecoverable arrears may be proposed for write-off only after documented recovery efforts fail and no relatable property is available.

Express Cargo Clearance System enables electronic import and export courier clearance at the newly notified international courier terminal.
Express Cargo Clearance System (ECCS) is implemented for electronic clearance of import and export courier shipments at the Courier Terminal, Navi Mumbai International Airport, following successful pre-production trials. NMIA is notified as a Customs port and international courier terminal, and its premises are approved as a Customs area. Authorized couriers and other stakeholders must comply with ECCS registration requirements on ICEGATE and applicable courier-clearance instructions. Clearance-related issues may be raised with the designated customs officers at the terminal.

Origin Declaration self-certification enables authenticated preferential tariff claims for eligible United Kingdom goods imported into India
The framework permits United Kingdom exporters or producers to self-certify origin through an Origin Declaration for preferential tariff claims in India. Before claiming preference, the declaration must be sent to the designated CBIC email address and the Indian importer's ICEGATE-registered email address. Authentication confirms the declaration's genuineness but does not independently establish originating status. Successful authentication generates a Unique Reference Number, which must be quoted in the relevant Bill of Entry. The declaration is valid for twelve months and generally covers one shipment, with specified use for related ex-bond clearances of warehoused goods. Declarations completed and authenticated after commencement may support claims for eligible goods already in transit or under customs control.

Forced labour imports face DGFT enquiry, evidence gathering and recommendations for possible prohibition under the foreign trade framework.
Imports produced wholly or partly through forced labour may be examined under Para 2.50A of the Handbook of Procedures, 2023. The DGFT may initiate an enquiry on its own motion or on credible information or a complaint, seek documents and clarifications from relevant persons, consult stakeholders, and obtain technical inputs from domestic or international bodies. Following the enquiry, the DGFT must prepare findings and may recommend action to the Central Government, including import prohibition under the foreign trade regulatory framework.

India-Oman CEPA TRQ procedure requires online DGFT applications, origin certification, electronic quota debit, and time-bound authorisations
TRQ applications for specified imports under the India-Oman CEPA must be filed online through the DGFT Import Management System with the prescribed fee. Importers must produce an Oman-issued Certificate of Origin at clearance, and the applicable import year runs from 1 April to 31 March. Authorisations identify the importer, Importer-Exporter Code, customs notification, tariff item, quantity and validity period. They are issued electronically, transmitted to the Indian Customs Electronic Data Interchange System, and may be used only after electronic debit of the authorised quantity. Validity is limited to 12 months or the end of the financial year, whichever is earlier.

Container duty-free monitoring shifts to electronic reporting, ending manual shipping line submissions and reducing transaction-level bond administration.
Manual submission of container-wise documents and statements by shipping lines for containers imported under Notification No. 104/94-Customs is discontinued. Monitoring will instead rely on electronic reports generated by DG Systems for containers not re-exported within six months, to be published on the ICEGATE portal for action by shipping lines and Customs officers. Shipping lines, NVOCCs, steamer agents and authorised agents must continue to execute the bond without surety, while field formations and port operators are to integrate electronic gate systems and maintain movement records electronically.

GSTAT Bengaluru hearings commence with category-wise court schedules and daily cause lists published through the e-Filing Portal.
Hearings before the Bengaluru Bench of the Goods and Services Tax Appellate Tribunal are notified to commence from 5 August 2026 at its temporary NACIN Campus premises in Jalahalli, Bengaluru. Matters will be listed in three categories across designated court halls under the prescribed weekly hearing schedule. Daily cause lists will be available on the GSTAT e-Filing Portal under the "Cause List" tab, and stakeholders are requested to check the portal regularly for listing updates.

Token generation for GST appellate filing preserves timely appeal compliance when portal issues prevent completion, subject to later filing requirements.
A token generated on or before the applicable appeal-filing deadline records an appellant's intent to file before the GST Appellate Tribunal and is treated as sufficient compliance with that deadline. The appeal must be completed within 60 days from token generation, failing which the token lapses. Separate tokens are required for each appeal. The mechanism addresses filing difficulties on the e-filing portal, subject to verification and applicable provisions, and incomplete or inaccurate token details may render the token void.

Intraday borrowing facility for mutual funds requires end-of-day repayment, board-approved policy, and AMC-borne costs.
Intraday borrowings by mutual funds are permitted to address liquidity mismatches arising from differences in market settlement timings, subject to specified conditions. The facility may be used for unitholder pay-outs, scheme investments, MTM obligations, foreign exchange settlements, and repayment of existing borrowings, with borrowing limited to expected receivables and additional borrowing permitted only for redemption and other unitholder pay-outs within the regulatory framework. AMCs must ensure end-of-day repayment, maintain scheme-wise records, obtain board and trustee approval of a policy, and bear the cost of borrowing and related losses.

PGIRP form filing timelines extended, with delayed submission penalties deferred and accuracy obligations reinforced for insolvency professionals.
The filing timelines for electronic PGIRP forms used to monitor insolvency resolution processes for personal guarantors to corporate debtors are extended. The last date for submission of all applicable forms is moved to 30 September 2026, and penalties for delayed submission or modification will apply only after that date. Insolvency professionals must ensure that information furnished in the forms is accurate, truthful, complete, and consistent with supporting documents.

Vehicle TRQ allocation under India-UK CETA requires authorised applicants, origin certificates, proportional allocation, and electronic customs debiting
TRQ provisions cover specified UK-origin completely built passenger cars and goods vehicles under the India-UK CETA, with category-specific quotas, tariff rates and tariff classifications. Applications must be filed online by eligible manufacturers, authorised dealers or channel partners, supported by manufacturer-issued pre-purchase agreements. Allocation is based on requested quantities where demand is within the quota and proportionately where demand exceeds availability; under-utilisation may affect subsequent allocations. DGFT electronically issues and monitors authorisations, which are debited through the Indian Customs EDI System and remain valid for up to twelve months or the calendar year-end, whichever is earlier.

Export air-cargo transshipment permission permits bonded trucking under ECTS seal, subject to bond liability, compliance conditions and revocation safeguards.
Export air-cargo transshipment permission is renewed for a bonded trucking operator to transport cargo from the Air Cargo Complex, Kolkata, to other customs-notified destinations using closed-body trucks under ECTS seal. Permission lasts for three years or until bond expiry, whichever is earlier. Bond liability is debited on collection and restored on delivery to destination Customs. The operator remains responsible for shortages or pilferage and consequent applicable liabilities. Operations must comply with customs transit, transshipment, cargo-handling and foreign trade requirements, and permission is renewable subject to compliance and may be withdrawn after notice and hearing.

Automatic Exchange of Information reporting authorized for Annual Information Statement uploads in Form 26AS, with procedure standards to be specified.
Authority is conferred on the Director General of Income-tax (Systems), Delhi to upload in the Annual Information Statement in Form No. 26AS information received under the Automatic Exchange of Information framework under agreements referred to in sections 90 and 90A of the Income-tax Act, 1961. The authorization covers specified periods and requires the Director General to specify the procedures, formats and standards for uploading the information in Form No. 26AS.

Companies Compliance Facilitation Scheme extended to support pending statutory filings during ongoing data centre restoration work.
The validity of the Companies Compliance Facilitation Scheme, 2026 is extended to 31 August 2026, giving companies additional time to complete pending statutory filings. The extension is linked to ongoing data centre capacity enhancement and restoration work following a fire incident on 5 June 2026, and has been approved by the competent authority.