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Notice Regarding Non-Realization of Export Proceeds in Respect of Shipping Bills
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Recovery of drawback: exporters must repay drawback with interest if export proceeds are not realised or face recovery action.
ICES 1.5 data disclose non realisation of export proceeds for specified shipping bills; under Rule 18 and Section 75A(2) exporters must produce evidence of realisation or repay the drawback with interest. If evidence is not produced after notice, the customs officer shall order recovery and require repayment within thirty days; proportionate recovery applies where partial proceeds are realised. Exporters may return drawback with interest by pay order or inform customs by e mail if proceeds were realised or extensions obtained; failure to respond by the stated deadline may lead to recovery or show cause proceedings.
Amendment of Circular 07/2024-Customs to further ease the process of publication of automated exchange rate
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Automated exchange rate publication: latest available SBI rates to be published when scheduled feeds fail, with manual fallback.
When scheduled publication dates fall on a holiday or SBI rates are unavailable due to API errors or incomplete messages, the latest rates received from SBI will be published on ICEGATE on the scheduled date and integrated into ICES to be effective from 00:00 hours of the next day; if integration into ICES does not complete by the cut off, automated alerts will notify Nodal officers and the rates will be updated manually via the Admin interface before the next day.
Implementation of the Sea Cargo Manifest And Transshipment Regulations (SCMTR) - Registration of ASA, ASC, Exporters and others - Reg.
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Sea Cargo Manifest and Transhipment Regulations require ICEGATE registration and advance JSON manifests for automated cargo and transhipment tracking.
SCMTR requires affected maritime and inland cargo stakeholders to register on ICEGATE and apply (master entity plus authorised persons) with supporting documents and, where applicable, national bonds before operating. It replaces IGM/EGM with Sea Arrival and Departure Manifests and mandates advance JSON filings (SAM/SDM, CIM) with detailed cargo, equipment and person data; the system issues CINs/SMTPs to track consolidation and transhipment. Technical guidance, data formats, phased timelines, amendment rules and exemptions for AEOs/customs brokers are provided, and noncompliance may attract penalties.
Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 in respect of EOUs
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Automation in customs import concessions: implementation for EOUs to streamline registration, IIN generation and bond use.
The Board will implement automation under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 in relation to Export Oriented Units to address EOU registration, IIN generation and continuity bond utilisation delays; suitable public notices should be issued for guidance and any implementation difficulties must be reported to the Board.
Modification of Designation of Central Public Information Officer (CPIO) for RTI in the Rummaging & Intelligence Wing, Office of the Commissioner of Customs (Preventive), Mumbai
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RTI administration designates a Central Public Information Officer for the Rummaging and Intelligence Wing with immediate effect.
RTI administration for the Rummaging & Intelligence Wing of the Office of the Commissioner of Customs (Preventive), Mumbai, is modified by designating Shri D. R. Pardeshi, Assistant Commissioner, as the Central Public Information Officer under the Right to Information Act, 2005. The designation takes immediate effect and continues until further orders, replacing the earlier arrangement.
Procedure for Import/Re-export of Durable Containers/Unit Load Devices and their Transhipment within Indian Airports
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Continuity bond requirement enables duty-free temporary import and monitored re-export of durable containers with timelines and reporting.
Container Agents must execute a Continuity Bond (covering only the duty element) filed with the Deputy/Assistant Commissioner, Transhipment Section, ACC Bengaluru. The Section maintains a manual Bond Register to record arrivals, debit/credit movements and to permit intra-airport and exporter movements. Landing certificates must be filed within ten working days and exporter-returned containers within seven working days. Re-export must occur within six months; extensions up to three months (Deputy/Assistant Commissioner) or further periods (Principal Commissioner) may be granted for recorded reasons. Monthly re-export statements are required; defaults invite Customs Act action.
Implementation of Automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 in respect of EOUs effective from 17.09.2024 - Reg.
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IGCR automation: EOUs must obtain IIN and register IGCR bonds on ICEGATE to access concessional import benefits.
EOUs and SEZ units must transition import clearances to the IGCRS framework, obtain an IGCR Identification Number (IIN) on ICEGATE, and register an IGCR bond to claim concessional imports under Notification No. 52/2003. Prior intimation via the IGCR module generates the IIN; bonds already submitted in the year may be registered as IGCR bonds. Bills of Entry must declare the IIN and specified bond details; the system will automatically debit the IGCR bond and any bank guarantee upon BoE submission. Implementation was extended to 17.09.2024 to facilitate compliance.
Streamlining the Procedure of Processing Brand Rate Drawback Claims under Section 75 of the Customs Act, 1962 - Reg.
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Brand Rate Drawback claims: streamlined filing, timelines, extensions, bond requirements and documentation procedures for exporters.
Applications for fixation of Brand Rate Drawback under Section 75 read with Rule 6 and Rule 7 must be filed within three months from the relevant date, accompanied by specified DBK statements, declarations, manufacturing descriptions, attestations and working sheets. Incomplete filings will be returned with a Deficiency Memo and deemed not filed if deficiencies are not cured within 30 days; extensions (three months by Assistant/Deputy Commissioner and further six months by Principal/Commissioner) are available on application with prescribed fees and may involve inquiry. Bond requirements differ for provisional drawback under Rule 6 and Rule 7.
Goods Registration (GR) Process for Less than Container Load (LCL) Cargo at CWC-CFS, HAL-CFS, and MARIGOLD-CFS under ICD Whitefield (INWFD6) – regarding
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Goods Registration process readiness: timely LIGM filing and custodian filing at ICEGATE to enable GR and resolve acknowledgment errors.
The notice requires timely filing of the Local Import General Manifest (LIGM) by freight forwarders or consolidators via EDI before cargo arrival at the CFS to enable GR initiation; authorises CFS custodians/CCSPs to file Import Arrival Messages at ICEGATE on importers' behalf upon receipt of requisite documents; mandates custodian mechanisms for ICEGATE acknowledgment verification and correction of clerical or SMTP errors; and prescribes a custodian endorsed manual GR request process and escalation of unresolved system errors to DG Systems.
Extending export related benefits for exports made through courier mode
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Export benefits via courier mode now processed on ICES to enable Duty Drawback, RoDTEP and RoSCTL claims.
Duty Drawback, RoDTEP and RoSCTL claims for courier exports will be processed on ICES; authorised couriers must file Shipping Bills on ICEGATE under existing courier registrations, custodians at ICTs must register on ICEGATE to manage export goods registration and messaging, goods will be examined at ICTs while customs clearance is performed on ICES, and a DG Systems Advisory will further elaborate the modality.
Standard Operating Procedure (SOP) with respect to communication/movement of records of Scan selected Containers
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Scan-selected container monitoring SOP tightens reporting, CCTV surveillance, delay alerts and clearance tracking across customs operations.
A standard operating procedure prescribes communication and movement of records for scan-selected containers. CFSs, terminal operators and docks officers must share scanning information, maintain arrival details, report delays and suspicious activity, and submit daily, weekly, monthly and fortnightly reports. Scan-hold containers are to remain under CCTV surveillance, with weight discrepancies and prolonged non-clearance escalated for further action and disposal under prevailing rules.
Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 in respect of EOUs
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Automation implementation in concessional-rate import rules for EOUs adjusted to address registration and bond submission issues.
Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 for Export Oriented Units is postponed to allow resolution of problems with registration, IIN generation and bond submission in the new module. Field formations are to issue Public Notices for guidance and report implementation difficulties to the Board.
Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) for Mangalore Customs (INNML1) w.e.f. 01.10.2024 - Reg.
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Sea Cargo Manifest and Transshipment Regulations: mandatory new manifest format for Mangalore cargo; stakeholders must begin parallel filing.
Implementation of the Sea Cargo Manifest and Transshipment Regulations for Mangalore Customs will commence w.e.f. 01.10.2024, with transitional provisions extended to 30.09.2024. The SCMTR mandates advance cargo information, revises manifest formats and filing timelines, and makes filing in the new format mandatory from the effective date. Stakeholders must commence parallel filing immediately; commissionerate officers will assist and report any implementation difficulties to the undersigned.
Implicating Customs Brokers as co-noticee in cases involving interpretative disputes
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Implicating customs brokers requires proven abetment and adherence to licensing regulation procedures before co-noticee tagging.
Implicating customs brokers as co-noticees should be avoided in routine interpretative disputes unless investigation establishes and the show cause notice clearly pleads the broker's role in abetment. Action against brokers for professional lapses must proceed under the Customs Broker Licensing Regulations, 2018, observing Regulation 16 and Regulation 17 timelines and procedures, and must be linked to offence reports that specifically record the broker's involvement. Existing instructions on suspension of licences continue to apply.
Waiver of Late filing Charges, Detention & Demurrage Charges charged by Container Freight Stations, Port Terminals & Shipping Lines
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Waiver of late filing charges and detention/demurrage relief after port suspension due to severe weather disruption.
The notice directs that detention, demurrage and related charges for containers and vessels affected by the port suspension be examined for waiver for the period 28.08.2024-31.08.2024, and that the Late Fee for belated Bills of Entry linked to the weather-induced disruption is waived for entries inward during that period, on production of evidentiary documents; implementation issues are to be notified to the Additional Commissioner and the Notice is a standing order for Customs House staff.
Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR)
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Sea cargo manifest and transshipment regulations mandate phased migration to new manifest formats, with mandatory filing and port-level monitoring.
Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) will proceed in a phased, port-specific manner, after which filing only in the new SCMTR manifest format will be mandatory. Transitional provisions permit continued use of old formats during rollout, but stakeholders are directed to begin parallel filing in the new format immediately to avoid adverse effects on cargo clearance. Chief Commissioners must monitor implementation, publicize the change, sensitize officers to assist stakeholders, and report any difficulties to the Board.
Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 in respect of EOUs with effect from 01.09.2024
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IGCR automation requires export-oriented units to obtain ICEGATE identification and register bonds for concessional import clearances.
Automation under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 applies to export-oriented units from 01.09.2024. EOUs must obtain an IGCR Identification Number through ICEGATE and register an IGCR bond before filing a bill of entry claiming IGCR benefit. The automated process also applies to clearances from special economic zones to EOUs once the relevant module is activated.
Weighment of self-sealed export containers in centralized parking Plaza-reg.
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Weighment requirement for self-sealed export containers now mandatory at centralized plaza before shipping bill registration.
Mandatory weighment of self-sealed export containers at the Centralized Parking Plaza is required before shipping bill registration for specified non-AEO consignments (those with drawback or IGST refund claims above thresholds, consignments under Advance Authorization/EPCG/DFIA, and goods subject to export duty), plus a daily random sample selection. CPP custodians must provide a container weighment slip at registration and arrange weighment to avoid delay; implementation difficulties may be reported to the designated Appraising Main (Exports) officers.
Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 in respect of EOUs with effect from 01.09.2024
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Automation of IGCR procedures requires EOUs to obtain IIN and register IGCR bond before filing import entries.
All Export Oriented Units must obtain an IGCR Identification Number (IIN) on the ICEGATE portal and register the IGCR bond before filing bills of entry to claim IGCR benefits; the same automated module will govern SEZ-to-EOU clearances once activated, with implementation effective 01.09.2024 and directives to issue Public Notices, Standing Orders, and provide transitional assistance.
Streamlining of the first-time importer mapping with regards to DPD facility.
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DPD registration verification now requires OTP-confirmed importer email and phone, with local risk manager confirmation for first-time applicants.
First-time DPD registration will require OTP verification of the importer's authorised email and phone via Advait; until DPD officers have Advait access, the DPD Cell will send IEC lists to the Local Risk Manager who will confirm authorised contact details the same day. Importers can request contact changes or nominate a representative through the authorised email. Prior notices on DPD mapping are modified and this Public Notice functions as a Standing Order; operational issues to be reported to the DPD Cell email.

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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 streamlines online licensing, goods transfers, monthly returns, and bond compliance on ICEGATE.
Digitization of Customs Bonded Warehouse procedures is introduced through the Warehouse Module on ICEGATE for online filing of warehouse licence ... Summary

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Acts Income Tax