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.

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.

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.

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.

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.

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.

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 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.

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.

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.

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.

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.

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.

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.

IEC hold prevents grant of Let Export Order until revoked by the site that inserted the hold.
ICES now includes an EXP_HOLD role allowing authorised officers to insert and revoke an IEC-level hold that blocks grant of Let Export Order for all shipping bills pending LEO; the system displays a prohibition message at LEO generation and records the inserting officer and site in SB Enquiry. A corresponding HOLDDRI role permits DRI holds. Revocation is limited to the site that inserted the hold, and holds from both field and DRI roles must be removed before LEO can be granted.

Automated Let Export Order enabled - system grants Auto LEO based on risk flag, streamlining export clearance.
Implementation of an Automated Let Export Order (Auto LEO) in ICES enables system-driven grant of LEOs based on a flag from NCTC that supersedes other treatment codes. After shipping bill submission and goods registration, ICES will grant Auto LEO and move the shipping bill to the EGM/stuff queue only if NCTC has selected the shipping bill for Auto LEO. The facility applies to facilitated shipping bills that are not selected for assessment/examination, require no PGA NOC, and have duty/cess paid where applicable.

Automated Out of Charge allows release of import consignments when risk-based clearance, assessment and duty payment conditions are satisfied.
Automated Out of Charge (Auto-OoC) is enabled for Bills of Entry assigned Auto-OoC treatment based on risk criteria, provided the BE is not selected for examination, scanning or PGA NOC, assessment is complete, and applicable duty is paid; any officer-imposed hold will override Auto-OoC.

Deferred import duty payment period extended to 30 days, with holidays excluded from due-date and interest calculations.
The deferred payment period for import duty is extended from fifteen days to thirty days for Bills of Entry filed on or after 1 March 2026. The enhanced system excludes public holidays, all Sundays and local notified holidays from due-date and interest calculations. System Managers must annually update local holidays via Holiday Management (ADN role) so the system correctly applies the exclusion. The Public Notice functions as a standing order for Kolkata Customs (Port) and stakeholders are instructed to publicise the change and report issues to EDI/ICEGATE contacts.

Supplementary IGM amendment under SCMTR extended to allow pre-entry amendments; stakeholders urged to test and adopt compliant messaging.
Continuation of the facility for filing Supplementary IGM amendment prior to grant of Entry Inwards under the Sea Cargo Manifest and Transhipment Regulations is permitted until 31st March, 2026 to allow trade to test amendment scenarios and for activation of the BL Enquiry Module; stakeholders are advised to familiarise with SCMTR-compliant amendments, file messages for smooth clearance (notably Nepal & Bhutan transhipment cargo), and report implementation difficulties to the Deputy/Assistant Commissioner (EDI).

Deferred payment of customs duty extended to eligible manufacturer importers with portal registration and ICEGATE authentication.
The circular extends the deferred payment of Customs import duty to "Eligible Manufacturer Importer" (EMI) from 01.04.2026 until 31.03.2028, governed by the Deferred Payment of Import Duty Rules, 2016. EMIs must meet multi-part eligibility criteria (manufacturer/importer status or job-work arrangement; valid IEC; customs filing footprint; active GST registration with declared manufacturing where applicable; turnover threshold; two years' business continuity; GST compliance; no tax collected but not deposited; solvency certified by a Chartered Accountant; and absence of specified arrests, convictions or prosecutions). Applications are electronic on the AEO portal; approval by DIC, CBIC triggers ICEGATE-based nodal authentication and OTP-enabled Bill of Entry acknowledgement for deferred clearance; non-compliance may lead to suspension or revocation.