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.

System-based cargo examination scheduling and Body Worn Camera recording strengthen transparency, traceability and controlled rescheduling for imported goods examinations.
Customs examination of imported goods will use system-based e-scheduling on ICEGATE 2.0 and Body Worn Cameras during physical examination. Recordings must cover critical examination stages and interactions, be securely retained for two years, and be preserved until final disposal in investigation, dispute or litigation matters. Importers, IEC holders and authorised Customs Brokers may electronically schedule, view and reschedule examinations, while automated notifications support officer allocation and custodial placement of goods. Any rescheduling, hold or removal from the schedule requires recorded and justifiable reasons by the competent officer.

Transshipment of cargo by rail to Nepal now governed by amended ECTS regulations, expanding eligible routes and procedural compliance.
The substituted application provision under the Electronic Cargo Tracking System defines the specific ports and multimodal routes covered for transshipment to Nepal: Kolkata and Haldia to Birgunj by rail; to Batnaha by rail with road onward to Biratnagar; direct rail to Biratnagar; and rail to Jogbani with road onward to Biratnagar. All other transshipment procedures remain governed by the ECTS Regulations as amended, with operational queries directed to the Nepal/Bhutan Unit at the port customs office.

Re-import IGST payment: re-import Bills of Entry may be recalled without senior approval when importer opts to pay IGST.
Standing Order 01/2026 amends para 4 of Standing Order 11/2019 to allow recall and reassessment of re-import Bills of Entry for levy and payment of IGST without prior approval of the Joint/Additional Commissioner when the importer elects to pay IGST, while retaining prior-approval for other substantive revenue-impacting amendments.

Export General Manifest compliance requires airlines to rectify Shipping Bill errors for timely RoDTEP benefits and IGST refunds.
Shipping Bills carrying SB002 or Error Code 7 in the electronic system require EGM filing or error rectification through the concerned airlines. SB002 denotes non-filing of EGM, while Error Code 7 denotes non-filing of gateway EGM. Incorrect or absent EGM filing delays post-export RoDTEP benefits and IGST refunds. Exporters and Customs Brokers should address the listed Shipping Bill discrepancies to enable timely processing of export-related benefits.

Testing timelines for laboratory samples set by revenue laboratory; reporting periods assigned per commodity and subject to operational constraints.
Mandates commodity-specific reporting timelines for testing import/export samples at the JNCH Revenue Laboratory, measured from receipt of samples, covering categories such as petroleum products, minerals, metals, polymers, textiles, food items, rice, fertilizers, NDPS, solvents, oils, miscellaneous items, and drugs. The timelines aim to ensure transparency and prompt reporting but are conditional on adequate manpower, instrument functionality, and testing staff workload; trade parties may report implementation difficulties to the Commissioner.

Customs process automation enables automated import registration, clearance and export orders where duty and compliance conditions are satisfied.
Customs automation introduces auto goods registration for specified eligible importers, including authorised economic operator entities, eligible manufacturer importers, longstanding supply-chain importers and direct port delivery users. Auto Out of Charge is available to importers after applicable duty payment where no compliance requirement remains. Auto Let Export Order is available for facilitated shipping bills not selected for examination or assessment, requiring no partner government agency no-objection certificate, and with applicable duty or cess paid.

Deferred customs duty payment extends to eligible manufacturer importers, with revised payment timelines and holiday-based due-date treatment.
Deferred payment of customs import duty is extended to 30 days for eligible importers from 1 March 2026. Duty relating to Bills of Entry returned for payment in months other than March is payable by the first day of the following month, while March Bills of Entry require payment by the last day of March. Eligible Manufacturer Importers may seek approval to access the facility, with applications permitted from 1 March 2026. ICES has been enhanced, and holidays and Sundays are excluded where a due date falls on such days.

Export obligation discharge: licence holders must submit specified EODC documents or face recovery proceedings.
DEEC (M. Cell), NCH reports a backlog of Advance Authorizations due to non submission of EODC; licence holders listed in Annexure A must email specified documents (EODC/redemption letter or LUT cancellation; bonds/BGs and acknowledgements; payment challans; DGFT submissions and acknowledgements) from their entity based email to [email protected] by the deadline to permit verification; failure to submit satisfactory documentation will lead to recovery proceedings.

First Appellate Authority designation under the RTI Act appointed for the Chief Commissioner's Office with immediate effect.
The Chief Commissioner of Customs, Kolkata Customs Zone has designated an officer as the First Appellate Authority under Section 5 of the Right to Information Act, 2005. The appointment names the officer by name and designation, is effective immediately and until further orders, and expressly supersedes earlier public notices regarding the FAA for the Chief Commissioner's Office.

Health Security and National Security Cess: registration, payment and declaration procedures required on the CBIC Taxpayers' Portal.
The Health Security and National Security Cess (HSNS Cess) is levied on notified goods under the Act, effective from 1 February 2026; Advisory No. 1/2026 covers CBIC Taxpayers' Portal login, new registration and payment procedures, Advisory No. 2/2026 specifies the Accounting Head for HSNS Cess payments, and Advisory No. 4/2026 sets out the declaration filing procedure on the Portal; the advisories are enclosed for action and circulation to trade associations listed in Annexure I.

Automated Goods Registration for e sealed exports enables auto movement of validated Shipping Bills to registration without exporter presence.
Automated Goods Registration enables ICEGATE to notify ICES when RFID e-sealed, self-sealed factory stuffed containers arrive so that, provided Annexure C has been filed and all required goods registration fields validate, the Shipping Bill will automatically move to the goods registration queue without exporter presence; mismatches or missing information will trigger ICEGATE notice and require the exporter to follow manual registration procedures.

Split Indicator Flag update requires final split record designation to avoid validation errors and ensure system closure.
The SCMTR application now requires a Split Indicator to be declared: Y where an MBL/BL is split across multiple filings (all split records must use Y and collectively match the original BL), N where the BL is a single complete filing, and F for the last split record only, which is mandatory to enable system validation and closure. Incorrect or inconsistent use may produce validation errors, delays, or rejections, and stakeholders must ensure accurate, consistent declaration at filing.

Hazardous cargo declaration required at item level; system flags entries and officers must record nature when applicable.
Importers or customs brokers must declare hazardous cargo at the item level in the Bill of Entry for goods under Chapters 28, 29 and 38 using the Single Window BE_SW_INFO_TYPE table with fields for info type (CHR), info qualifier (HZRDS), an info code (Y/N) and mandatory info text when 'Y' is selected. The system flags declared hazardous Bills of Entry to prompt officer verification; no flag appears when 'N' is declared. If an officer changes the CTH to a heading in Chapters 28, 29 or 38, the officer must likewise record hazardous cargo details in the prescribed format.

Hazardous cargo declarations in Bills of Entry trigger verification alerts and require details when specified goods are identified as hazardous.
Importers must make an item-level hazardous cargo declaration in Bills of Entry for goods falling under Chapters 28, 29 and 38. Hazardous goods require disclosure of their nature through the prescribed Single Window information, while non-hazardous goods are separately identified. The system flags declared hazardous cargo for verification, assessment, examination and out-of-charge processing. Where a revised classification during assessment falls within the specified chapters, the assessing officer must record hazardous-cargo details through the prescribed mechanism.