Unclaimed hazardous cargo: disposal required within two months following disposal manual procedures and natural justice.
All unclaimed or uncleared hazardous and explosive consignments held by custodians must be disposed of within two months from arrival, following the Disposal Manual, 2019 and observing the principles of natural justice, pursuant to the procedure for disposal of unclaimed/uncleared cargo under Section 48 of the Customs Act referenced in Circular No. 49/2018.

IGST refund processing faces validation errors; exporters must submit concordance tables and correct shipping bill issues.
Delays in IGST refund processing arise from Shipping Bill validation errors SB-005 (invoice mismatches), SB-000 (validated but excluded from final refund scroll due to ineligibility, mixed invoice outcomes, PFMS/IEC alerts or low IGST amount) and SB-004 (duplicate GSTN transmission). Exporters must submit a concordance table mapping GST invoices to Shipping Bill invoices and pay the prescribed fee per shipping bill for rectification; stakeholders should rectify identified conditions or contact the IGST Refund section for unresolved errors.

Late fee waiver for Bills of Entry after ICEGATE outage; applies to vessels with entry at INMAA1/INKAT1/INENR1 on 2 Feb.
Waiver of Late Fee is authorized for Bills of Entry affected by the ICEGATE outage; the Late Fee under the Bill of Entry (Forms) Amendment Regulations, 2017 (Notification No. 27/2017-Customs (N.T)) will be waived for Bills of Entry filed for vessels with entry inwards at INMAA1, INKAT1 and INENR1 on 2 February 2026, where those Bills of Entry are filed on or before 2 February 2026.

SWIFT 2.0 single-window integration digitises PGA certificates, no-objection processing, test reports and Customs clearance documentation for EXIM trade.
SWIFT 2.0 expands the Single Window interface for EXIM clearances by integrating CDSCO, WCCB, MeitY and the Textile Committee alongside existing pilot PGAs. PGA licences, permits, certificates, other documents and no-objection certificates are harmonised through designated document codes. CDSCO, WCCB and AQCS officers will process no-objection certificates on the Customs IT infrastructure without separate physical document submission. MeitY certificates will be digitally linked with Bills of Entry, while Textile Committee test reports and prescribed fee payments will be available through the SWIFT dashboard.

Customs changes from Union Budget 2026: revised duties, exemptions, baggage rules, deferred duty payment and automation.
Implementation of Union Budget 2026 customs measures effective 01.02.2026 requires compliance with notifications that amend Basic Customs Duty rates, revise Social Welfare Surcharge and Agricultural Infrastructure Development Cess, and modify exemption notifications. Procedural changes adopt Baggage Rules and Customs Baggage (Declaration & Processing) Regulations, 2026. Non tariff measures include inclusion of Eligible Manufacturer Importers in deferred duty payment facilities and extended timelines. Circulars introduce automation of clearance processes, mandatory e scheduling via ICEGATE and use of body worn cameras during physical examination. Stakeholders must file bills/shipping bills per revised rates, avail exemptions only per conditions, and consult CBIC resources or Customs officers for details.

Transit of Bhutan-bound import cargo requires an ICES-filed Letter of Guarantee, RFID sealing, and system-verified exit at Jaigaon LCS.
Clearance of Bhutan-bound transit imports via Jaigaon LCS must be against a Letter of Guarantee issued by Royal Bhutan Customs and filed in ICES; Bhutan importers register in ICES and present LOG with BL/AWB, invoice and packing list for classification and duty assessment. Docks/CFS officials verify container and seal numbers, affix/record RFID/ECTS seals supplied by the importer, record vehicle details, give 'Out of Charge' in ICES and hand signed LOG copies to the importer for border transit. At Jaigaon LCS officers verify LOG and RFID seals in ICES and record cross-border completion, while discrepancies trigger examination and potential invocation of the guarantee.

Entry Inwards procedure at Paradip Port now allows earlier customs approval to reduce delay before cargo unloading after berthing.
Customs procedure at Paradip Port now delinks Entry Inwards from physical boarding of the vessel to reduce delay between berthing and cargo discharge. After pilot boarding at the pilot station, the Port Traffic Control Room must record and electronically communicate vessel arrival to Customs, while vessel or steamer agents must submit arrival information and relevant documents. This enables Customs to grant Entry Inwards at the reporting stage so unloading can begin immediately after berthing. Boarding Officers must still complete verification and checks after berthing and may act on any variation, shortcoming, or misdeclaration.

Customs control of marine services requires supervised supplies, crew baggage clearance, hazardous-waste monitoring, transshipment safeguards, and returnable equipment tracking.
Customs procedures at Vizhinjam International Seaport govern supplies to foreign-going vessels, crew sign-on and sign-off, hazardous vessel-waste clearance, transshipment of imported ship stores, and other marine services. Supplies require Shipping Bill assessment, gate entry, examination and supervised loading. Crew baggage requires customs examination and a gate pass. Hazardous sludge, waste oil and waste water require pollution-control licensing, monitoring, sampling and testing, with foreign-going vessel waste subject to import clearance and duty where applicable. Transshipment requires bonds, sealing, permit controls and supervised delivery. Returnable repair equipment requires prior permission, special gate passes and entry-exit verification.

Union Budget 2026 revises customs duties, consolidates exemptions, tariffises lines, and amends GST and customs procedures.
Union Budget 2026 proposes amendments to customs, central excise and GST by the Finance Bill, 2026 and accompanying notifications: widespread BCD rate revisions, tariff consolidation/tariffisation into the First Schedule, creation of new tariff items, extensions/lapses of numerous exemptions (many extended to 31 March 2028 or lapsed 31 March 2026), selected specific and ad valorem duty adjustments, addition of medicines and rare diseases to exemption lists, procedural changes to deferred duty payment and baggage rules, amendments to Customs Act (including fishing beyond territorial waters and advance ruling validity), central excise valuation and NCCD adjustments, and GST amendments on discounts, refunds and advance ruling appeal mechanism.

Import cargo examination now requires e-scheduling and mandatory body worn camera recordings retained for two years.
Mandatory use of Body Worn Cameras (BWC) requires officers to record import cargo examinations from before opening containers/packages through completion, capturing interactions and critical examination stages; recordings must be securely stored and retained for two years and preserved for investigations, disputes or litigation. A system-based e-Scheduling application on ICEGATE 2.0 will schedule physical examinations to create an auditable digital trail; DG Systems will issue an advisory and full rollout is to be implemented by 01.04.2026, with field formations required to ensure officer sensitisation and compliance monitoring.

Automation of customs processes introduces auto goods registration, auto out of charge and auto let export order with risk based controls.
CBIC implements automated clearance: Auto Goods Registration and Auto Out of Charge for specified importers (AEO T2/T3, Eligible Manufacturer Importers, longstanding supply chains, DPD) and online/e seal based auto goods registration for exports; Auto Let Export Order will be granted on risk based evaluation for facilitated Shipping Bills not selected for examination, with no PGA NOC requirement and duty/cess paid, subject to officer override via system HOLD.

SWIFT 2.0 onboarding of PGAs streamlines EXIM clearances via unified data fields, document codes and digital certificates.
SWIFT 2.0 will serve as a unified Single Touch Point for EXIM clearances by standardising PGA data fields, document requirements and document codes; CDSCO and WCCB are newly integrated, MeitY and the Textile Committee are digitally linked, and annexed mappings specify mandatory/conditional fields, LPCO/NOC codes and standard declarations. PGA officers are collocated on Customs IT for live NOC processing; phased onboarding and stakeholder feedback precede mandatory rollout.

Baggage Rules 2026: electronic declaration, risk based verification, duty free allowances, and procedures for passenger baggage clearance including unaccompanied baggage.
Baggage Rules, 2026 require electronic or permitted alternative declarations for dutiable or prohibited accompanied and unaccompanied baggage (via Atithi/ICEGATE), impose risk based verification, and prescribe duty free allowances, transfer of residence benefits and special jewellery treatment; goods in commercial quantity are excluded from bona fide baggage and subject to Customs Act adjudication, while temporary export/import certificates, detention receipts, sealing, transhipment conditions and supervisory, time bound clearance procedures are mandated to ensure passenger facilitation and revenue protection.

Deferred import duty payments extended to 30 days; eligible manufacturer importers added and can apply from March 1.
Rule 4 of the Deferred Payment of Import Duty Rules, 2016 is amended to extend the deferred payment period from 15 to 30 days: duties for Bills of Entry returned in months other than March are payable by the 1st of the following month, and duties for Bills of Entry returned in March are payable by 31st March. The amended limits apply from 01.03.2026. A new class, "Eligible Manufacturer Importer," approved by the Directorate of International Customs and able to apply from 01.03.2026, may avail the facility until 31st March, 2028.

RPA imports for military use exempt from BCD and IGST when imported by defence entities with authorised certificate.
The circular confirms that RPA (Remote Pilot Aircraft) includes drones, UAVs and UAS, and that exemption from Basic Customs Duty and IGST under S. No. 59 of Table II of notification No.45/2025-Customs applies only when imported into India by the Ministry of Defence, Defence forces, Defence PSUs, other PSUs, or any other entity for the Defence forces, subject to a certificate from a Ministry of Defence officer not below Joint Secretary rank.

Temporary ICES Bill of Entry suspension enables Budget-related tariff updates while export filing and assessment continue normally.
Bills of Entry cannot be filed in ICES during the temporary system-update period following the Union Budget presentation, and related approvals are also suspended. Other ICEGATE services and Shipping Bill filing and assessment continue normally. Export-related levies introduced through Budget changes are to be monitored and, where applicable, collected manually until directory updates are made online. Prior Bills of Entry must be checked for changed duty liability before Out of Charge, and Bill of Entry filing resumes once ICES updates are completed.

ICES budget updation temporarily suspends Bills of Entry filing and requires duty review of prior filings before out-of-charge.
ICES will temporarily suspend filing of Bills of Entry from 11:00 hours on 1 February 2026 while budget-related notifications and tariff directories are updated. Section 48 approvals will also stop, although other ICEGATE services and officer functions in ICES will continue. Bills of Entry filed earlier may be processed, subject to checking prior filings for changed duty liability before out-of-charge. Filing and processing will resume after system updation, generally within 48 hours where no substantial new levies are notified.

RTI officer appointments and appeal routing are notified for Customs (Port), Kolkata with jurisdiction-wise allocation of charges.
Appointment of Central Public Information Officers and First Appellate Authorities for the Commissionerate of Customs (Port), Kolkata is notified under the RTI Act, 2005, with jurisdiction-wise allocation of charges to officers named in the annexure. The notice supersedes the earlier public notice on the subject and provides that first appeals may be filed before the corresponding First Appellate Authority under the statutory appeal mechanism. It also sets out the operational process for RTI applications, including online filing, submission by post or by hand, and fee payment to the notified account.

Designation of Central Assistant Public Information Officer for Chennai Customs Zone under the RTI Act appointed.
Designation under Sec 5(2) of the Right to Information Act, 2005 appoints Smt. Kamakshi Muralidharan, Superintendent of Customs, as Central Assistant Public Information Officer for the Office of the Chief Commissioner of Customs, Chennai Zone, with the office address and telephone contact provided for public access.

Entry Inwards procedures enable cargo discharge immediately after berthing through remote verification of Pilot On Board vessel information.
Entry Inwards is delinked from completion of physical boarding formalities to reduce the interval between berthing and cargo discharge. After a vessel reports at the Pilot Station or the pilot is confirmed on board, relevant vessel details must be sent to the Customs Docks Office by port control, vessel traffic services, and the vessel or steamer agent. Following verification, the Boarding Officer may grant Entry Inwards in ICES by email, which authorises commencement of cargo discharge. Physical document verification and boarding checks continue, and discrepancies or misdeclarations remain subject to action under the Customs Act.