System-based e-scheduling of cargo examination streamlines import cargo handling with transparent, rule-based electronic coordination.
System-based e-scheduling of cargo examination through ICEGATE 2.0 enables importers, IEC holders and authorised Customs Brokers to electronically schedule, view and reschedule examination of registered imported goods, with automated notifications to stakeholders and system-based allocation of examination slots. Customs Brokers and importers must ensure correct Bill of Entry and Custodian/CFS details, custodians must place goods as per the generated schedule, and Customs officers must map examiners, conduct examination through the assigned officer and manage reassignment or rescheduling where necessary.

Out of Charge-based DPD conversion allowed without separate Customs permission, subject to fully facilitated Bills of Entry.
Importers of fully facilitated Bills of Entry granted Out of Charge by the RMS Facilitation Centre may convert containers from DPD-CFS to DPD-DPD without separate Customs permission. Shipping lines and terminals may act on the importer's request once OOC is generated, subject to the condition that the Bills of Entry are fully facilitated and any scanning has not raised suspicion.

Out of Charge cancellation procedure requires importer request, CFS confirmation, and approval where goods are unavailable.
Procedure is prescribed for cancellation of Out of Charge (OOC) for imported goods. An importer or customs broker must submit a request letter or email stating the grounds for cancellation to the DC/AC (Import Assessment) or DE, with a copy to the CFS where the goods are lying. The CFS must confirm that the goods are physically available in the CFS. The AC/DC then examines the request, cancels the OOC, and communicates the cancellation to the importer and the CFS.

Central Public Information Officer designations are revised, with appeals against information officers routed to the designated appellate officer.
Assistant Commissioners, Deputy Commissioners and the Chief Accounts Officer are designated as Central Public Information Officers for their respective charges following a partial modification of an earlier public notice. A person aggrieved by a Central Public Information Officer may prefer an appeal to the Joint Commissioner of Customs (Airport and Administration) under the Right to Information Act, 2005. Implementation-related difficulties may be brought to the notice of the issuing office.

Mandatory re-assessment for Customs refund claims is required before filing through the ICEGATE refund module.
Prior re-assessment of the Bill of Entry is a mandatory pre-condition for refund of excess Customs duty paid, wherever re-assessment is required. Refund claims must be filed through the integrated "Re-assessment cum Refund" module on ICEGATE 2.0, which provides for electronic submission of the reassessment request, generation of a pre-filled refund application after reassessment, and further processing by the Centralized Refund Cell. Applications filed without prior re-assessment are treated as incomplete and may attract a deficiency memo.

Foreign exchange swap positions: banks may exclude eligible swap exposures while meeting NOP-INR compliance requirements.
Authorised Dealer Category-I banks may exclude swap positions arising from FCNR (B) deposits, external commercial borrowings and overseas foreign currency borrowings raised under the specified swap-facility circulars, while complying with the applicable NOP-INR requirements under the earlier circular. The direction forms part of the foreign exchange regulatory framework for such swap transactions and is subject to any permissions or approvals required under other laws.

Foreign exchange reporting shifts to CIMS portal as banks must file monthly statements and NIL reports electronically.
Authorised Dealer Category-I banks must upload specified foreign exchange reports on the Centralized Information Management System (CIMS) portal instead of submitting them manually. The consolidated monthly statement of branches, liaison offices and project offices opened and closed is to be filed on CIMS with return code R343 from the month ending June 2026, including a NIL report where no data is available. The monthly statement on NRO account remittances is also shifted to CIMS with return code R006, and the reporting framework under FEMA is being updated.

Foreign Portfolio Investor access to government securities broadened through eased limits and expanded fully accessible route coverage.
Foreign Portfolio Investors are given greater flexibility for Government securities investments under the General Route by withdrawing the short-term investment limit, security-wise limit and concentration limit. The framework merges the "general" and "long-term" sub-categories into single limits for Central Government Securities and State Government Securities, and expands the Fully Accessible Route by adding new issuances of specified tenors of Government Securities and Sovereign Green Bonds, together with identified existing securities. Related Master Direction provisions are amended accordingly, with revised monitoring by the Clearing Corporation of India Ltd. and immediate effect.

Export manifest compliance and EGM error rectification affect processing of export incentives and post-export benefits.
Customs authorities issued a public notice identifying EGM errors for May 2026 and reiterated the requirement under Section 41 of the Customs Act, 1962 for delivery of the departure manifest before departure. The notice states that incorrect or missing departure manifests may delay export incentives and directs exporters, customs brokers, shipping lines and others to rectify the errors in accordance with the specified standing orders or file the departure manifests as applicable.

Test report validity streamlining enables final assessment of Bills of Entry and reduces provisional assessment for identical imported goods.
Import assessment of goods covered by prescribed test reports is streamlined by treating a valid test report issued by CRCL or other accredited laboratories as valid for six months for identical goods matching grade, specifications, country of origin and supplier. Where such a report is available and not older than six months, Bills of Entry are to be assessed finally and provisional assessment is not to be made solely because a fresh report is unavailable. The procedure does not apply where Partner Government Agencies themselves draw the sample.

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 licences must submit a complete, true, and correct declaration or affidavit regarding penalty history. The exemption is available only if the licence holder has not been penalized under the Customs Act, the Central Excise Act, FEMA, or the Foreign Trade (Development and Regulation) Act during the previous three financial years. Any false or misleading declaration may attract penal action under the Customs Act, including section 117.

Custodian appointment for import, export and transshipped goods at Haldia Dock Complex under customs law.
Appointment of Syama Prasad Mookerjee Port, formerly Kolkata Port Trust, as the Custodian for import, export and transshipped goods handled at the Haldia Dock Complex (INHAL1) under Section 45 of the Customs Act, 1962. The notice assigns responsibility for custody of cargo at the specified customs facility.

Compulsory scrutiny guidelines set selection parameters for survey, search, reassessment, exemption claims, recurring additions, and tax-evasion information.
Guidelines prescribe compulsory selection of returns for complete scrutiny in Financial Year 2026-27 on specified parameters, including survey cases, search or requisition cases, notice under section 148 cases, cancelled or withdrawn registration or approval with exemption claims, recurring additions in earlier years above prescribed thresholds, and cases involving specific tax-evasion information. The instructions also set out approval, transfer, NaFAC processing, service of notice under section 143(2), document upload requirements, and separate treatment for International Taxation and Central Charges cases.

Non-preferential certificate of origin authorization expands the list of approved issuing agencies under foreign trade policy.
Authorization is granted under paragraph 2.04 of the Foreign Trade Policy, 2023 for the issuance of Certificate of Origin (Non-Preferential) by a designated agency. The Porbandar District Chamber of Commerce & Industries (PDCCI) is enlisted for this purpose with immediate effect, and its name is added at Serial No. 18 (Rajkot) in Appendix 2E as an authorised issuing agency under FTP 2023.

Export policy alignment and HS code revisions invite stakeholder comments on proposed schedule updates under FTP 2023.
Request for stakeholder comments on the alignment of Schedule-II (Export Policy) of ITC (HS), 2022 with amendments introduced by the Finance Act, 2026. The Directorate General of Foreign Trade proposes corresponding changes to HS codes, product descriptions, chapter notes and export policy conditions across multiple chapters, and invites views, suggestions and comments from exporters, industry associations and experts within seven days by e-mail under FTP 2023.

Customs area de-notification follows relocation of CFS operations to a newly notified site.
De-notification of a customs area follows the shifting of a container freight station's operations from its earlier premises to a new notified location. The entity had previously been appointed as custodian and customs cargo service provider for the old CFS site, and its name had been changed from the earlier corporate name to the present one. A separate customs area and custodianship were already notified for the new location where operations had commenced, and the former premises had become non-operational and unusable for CFS activities. In exercise of powers under Section 8(a) of the Customs Act, 1962, the customs area measuring 36,456 square meters at the old Palaspe premises is de-notified.

Allow for Shipment procedure streamlined for pending SEZ export FCL containers under Export Transhipment Permit.
Pending Shipping Bills for SEZ export FCL containers moved under Export Transhipment Permit require submission of the Shipping Bill with Let Export Order, E-Gate Pass, Bill of Lading, and an undertaking that the container has not been taken back to town. The documents may be filed with the Superintendent, Preventive General (Tech), JNCH, by email or physically where required. The notice is meant to expedite disposal of pending cases, while the procedure in Public Notice No. 21/2025 continues for regular cases.

Risk-based selective vessel boarding streamlines customs clearance while preserving strict declaration compliance and boarding accountability.
Risk-based selective boarding of vessels at Jawaharlal Nehru Custom House is to be carried out on advance risk profiling instead of as a routine requirement. The screening is to consider compliance history, voyage details, last port of call, current itinerary, cargo profile and declarations relating to ship stores, crew effects and vessel satellite devices, so that discrepancies, unusual quantities and unauthorized equipment can be identified. Terminal operators must send a weekly tentative vessel list, the Superintendent (Admin) must grant boarding clearance after document review and report weekly on boardings and reasons, and the Master and shipping agent must ensure strict compliance and accurate advance declarations where a vessel is not boarded.

Customs pass digitisation extends manual pass validity while preserving existing terms and conditions.
Manual Customs Passes issued under categories F, G and H are to be replaced with digitally verifiable passes issued through the Customs Brokers Licensing Management System (CBLMS) online portal. The validity of manual Customs Passes, earlier due to become invalid after 31.05.2026, is extended up to 30.06.2026, while all other facilities, terms and conditions under the earlier public notice remain unchanged.

E-seal verification at export gates enables ICEGATE validation, automated clearance, and fallback physical checks for unreadable seals.
Universal e-seal readers at New Mangalore Port enable real-time scanning of export container e-seals, ICEGATE validation of exporter-entered data, and gate-entry confirmation for verification. The system supports auto-goods registration and auto-out of charge for eligible export shipping bills, while unreadable e-seals are subject to physical verification by Customs officers using handheld devices. The custodian must provide weekly reporting on scanned, unmapped, and physically verified e-seals.