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26/2024 - 21-11-2024 Customs
Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances
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Concessional import duty: MOOWR units may simultaneously avail IGCR benefits subject to conditions, time limits and documentation.
MOOWR units may simultaneously avail concessional import duty under the IGCR Rules provided they comply with additional conditions in the concessional notification and IGCR Rules, including time-limits, documentation and periodical accountal, in addition to MOOWR obligations. The expression "for use in manufacture of cellular mobile phones" denotes intended manufacturing use of components and does not limit eligibility to final manufacturers; intermediate MOOWR units importing components for value addition and supplying resultant goods to final mobile phone manufacturers qualify for IGCR concessional rates if all conditions are met.
25/2024 - 21-11-2024 Customs
Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022
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Automation transition for concessional duty imports: manual IGCR-3 filing permitted during transition, online filing required thereafter.
Importers facing difficulties with the automated IGCR portal may file the IGCR-3 monthly statement manually before jurisdictional officers until 31.01.2025; electronic filing becomes mandatory from February 2025. An Excel utility for filing IGCR-3/IGCR-3A will be provided by the systems wing by 15 December 2024 to facilitate electronic submission for current and past periods, and administrations should issue public guidance and report implementation difficulties to the Board.
24/2024 - 20-11-2024 Customs
Mandatory additional qualifiers in import declarations in respect of coking/ non-coking coal w.e.f 15.12.2024
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Mandatory import qualifiers for coking and non coking coal improve declaration detail and facilitate assessment and policy formulation.
Additional mandatory qualifiers must be declared in the Bill of Entry for imports of coking and non coking coal, identifying coking coal by ash percentage bands and non coking coal by specified gross calorific value (GCV) ranges as set out in the Annexure, to improve assessment quality, reduce queries and aid policy formulation.
Public Notice No. 86/2024 - 19-11-2024 Customs
Digitization of Customs Bonded Warehouse procedures relating to obtaining warehouse Licenses
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Customs bonded warehouse licensing is digitised through ICEGATE, enabling online applications, transfer requests, monthly returns and jurisdictional processing.
Digitisation of customs bonded warehouse licensing through the ICEGATE Warehouse Module enables authorised signatories to file online licence applications with supporting documents. The module also permits online requests for transfer of warehoused goods and uploading of monthly returns. Applications are routed to the proper officer for the selected Customs jurisdiction and processed through the Customs back-end system. Specified port codes within Mumbai Customs Zone III receive and process licence applications, with designated support channels available for module-related grievances.
Instruction No. 29/2024 - 14-11-2024 Customs
Requirement of Registration of Foreign Food Manufacturing Facilities as per Food Safety and Standards (Import) First Amendment Regulations, 2021, dated 03.11.2021
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Registration of foreign food manufacturers now required for specified food categories; imports permitted only from registered facilities.
Foreign facilities exporting milk and milk products; meat and meat products (including poultry, fish and their products); egg powder; infant food; and nutraceuticals must be registered on FSSAI's ReFoM portal via their Competent Authority, after which FSSAI assigns a unique registration number; imports of these categories will be permitted only from facilities registered on ReFoM, and customs officials must verify facility details in the import clearance system against the portal while FSSAI continuously updates the registry based on Competent Authority submissions.
23/2024 - 14-11-2024 Customs
Classification of Clear Float Glass
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Classification of clear float glass: tin layer from manufacturing does not constitute an absorbent coating, affects customs tariff placement.
Clear float glass bears an inherent tin layer from the float process, but that manufacturing residue does not qualify as an absorbent, reflecting or non-reflecting layer (a microscopically thin applied metal or metal-oxide coating). Therefore clear, non-wired, non-coloured, non-reflective, non-tinted float glass with only the inherent tin layer and no additional metal-oxide coating is to be classified as float glass without such a layer under the applicable tariff entry.
CAVR Review Order No. 02/2024 - 13-11-2024 Customs
Order for extension of validity of CAVR Order No. 02/2023-Customs under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 in respect of Stainless Steel of J3 grade classified under HS Codes 72191200, 72191300, 72191400, 72192390, 72193290, 72193390, 72193490, 72193590, 72199012, 72199013, 72199090, 72202029, 72202090, 72209022, 72209029 & 72209090
Show AI Summary
Extension of validity of CAVR Order for Stainless Steel J3 grade preserves valuation-assistance under Customs Rules.
The Central Board of Indirect Taxes and Customs extends CAVR Order No. 2/2023-Customs so that its application to Stainless Steel of J3 grade under the specified HS codes continues for the period commencing 29 November 2024 and ending 28 November 2025, invoking powers under the Customs Act and the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 to maintain the valuation-assistance framework for the listed tariff lines.
STANDING ORDER NO. 10/2024 (PORT) - 12-11-2024 Customs
Re-assessment of Bills of Entry involving Refund claim of Excess Duty paid
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Refund processing after appellate reassessment: sanctioned refunds must trigger ICES amendment and reassessment procedures.
Where appellate or higher forum orders re-assess Bill(s) of Entry, refund claims for excess duty shall be processed within prescribed time limits upon acceptance of that order by the competent authority; following sanction, the Refund Section (Port) will forward the refund order to the Appraising Group to make required amendments or re-assessment in the ICES in compliance with the appellate or higher forum order and after observing due procedures.
PUBLIC NOTICE No. 28 / 2024 - 12-11-2024 Customs
Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) for Tuticorin Customs (INTUT1 & INTUT6) w.e.f. 15.11.2024 – Reg.
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Sea Cargo Manifest Regulations require mandatory use of new e-manifest format, affecting filing practices and cargo clearance.
Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) at Tuticorin Customs requires phased adoption of new e-manifest formats by the notified effective date; stakeholders must commence parallel filing immediately as continued use of old formats is allowed only temporarily under the transitional provision in Regulation 15(2). Allocated ASC/ASA/Transhippers must report filing success/failure and repetitive errors to the Deputy/Assistant Commissioner before vessel arrival and escalate unresolved system errors to DG Systems via the Deputy Director with intimation to the Joint Commissioner (EDI).
Instruction No. 28 /2024 - 12-11-2024 Customs
General ways of identification of the Low Voltage Switchgear and Controlgear under EEQCO as per phased implementation plan
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Low Voltage Switchgear and Controlgear now subject to phased EEQCO compliance with staged testing and identification rules.
The Second Amendment Order, 2024 to EEQCO substitutes a Table prescribing phased implementation dates and specific conformity requirements for Low Voltage Switchgear and Controlgear by reference to IS/IEC 60947 parts. It classifies products by category and rating bands, specifies which tests of the referenced standards are immediately mandatory and which (notably electromagnetic compatibility and application specific tests) are deferred to later dates, and in some deferred cases conditions transitional compliance on a manufacturer declaration to BIS. Appendix A provides product identification guidance for customs enforcement.
FACILITY CIRCULAR NO. 03/2024 - 08-11-2024 Customs
Export of Parboiled Rice (CTH: 10063010)
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Parboiled rice export procedures: sample drawal and bond submission suspended while RMS instructions remain applicable.
Drawal of samples and submission of a bond for goods declared as Parboiled Rice under CTH 10063010 at export is suspended until further orders, while Risk Management System instructions continue to apply and must be followed.
22/2024 - 08-11-2024 Customs
Clarification on Insurance Amount and Bond Value for CCSPs and validity of Bond for AEO-LO
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Insurance requirement for CCSPs shifted to reduced average storage period, lowering insurance and custodian bond obligations accordingly.
The Board revised HCCAR provisions to require CCSPs to insure an amount equal to the average value of goods likely to be stored for a reduced storage period as specified by the Commissioner, and reduced corresponding custodian bond values; AEO-LO CCSPs' custodian bonds are valid for the same duration as their AEO authorisation, subject to suspension or revocation under HCCAR.
PUBLIC NOTICE NO. 55 / 2024 - 05-11-2024 Customs
Issuance of Equipment Type Approval (ETA) for License Exempt Wireless Equipment Devices - Reg.
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Equipment Type Approval: license exempt wireless devices granted on self declaration and downloadable after portal submission.
Issuance of Equipment Type Approval (ETA) for license exempt wireless devices is to be granted on a self declaration basis; applicants must file applications with requisite documents and fees on the SARAL Sanchar portal and may download ETA certificates from the portal. ETAs reflect RF compliance only and ETA holders must obtain any required import clearances, including DGFT permissions, prior to import. The Public Notice operates as a Standing Order for Chennai IV (Export) Commissionerate.
F. No. 390/Misc/3/2019-JC - 05-11-2024 Customs
Guidelines for conduct of personal hearings under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994
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Mandatory virtual personal hearings reinstated; physical hearings allowed only on specific request with recorded reasons.
Personal hearings under the specified indirect tax statutes must be conducted in the virtual mode by departmental quasi judicial and appellate authorities; the prior amendment making virtual hearings optional has been withdrawn. Physical hearings may be allowed only upon a specific request from the party and after the authority records written reasons for permitting the physical mode.
Instruction No. 27/2024 - 01-11-2024 Customs
Guidelines for Customs field formations in maintaining ease of doing business while engaging in investigation into tax evasion cases in import or export
Show AI Summary
Commercial intelligence investigations must balance enforcement with ease of doing business, using proportionate, documented information requests.
Guidelines require the Commissioner to approve and oversee commercial intelligence investigations, necessitate comprehensive pre-initiation analysis of intelligence and records, and mandate that information requests be proportionate, reasoned, and uploaded to the e-file. Summons must follow CBIC instructions and prior approval of content; documents sought must be limited to the inquiry's scope and not be fishing expeditions. Practices should minimize disruption to importers/exporters, allow attendance by authorised agents, avoid routine seeking of publicly available digital records, enable timely closure following payment, and permit Commissioner engagement to address grievances.
FACILITY NOTICE NO. 02/2024 - 01-11-2024 Customs
Operational Guidelines for Import of Petroleum Products in Flexi-Bags: Stakeholder Representations and Regulatory Considerations Post Public Notice No. 08/2024
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Import documentation requirement: liner gate in certificate and customs verification required before release for flexi bag petroleum imports.
Eligible petroleum consignments in flexi-bags gated-in at the Port of Export on or before 27 September 2024 must have a Certificate from the Shipping Liner showing exact gate-in date and time uploaded to e-Sanchit. Customs officers must verify the certificate before granting Out of Charge by cross-checking container tracking systems and retaining screenshots of tracking information as part of the verification record.
PUBLIC NOTICE NO. 23/2024-CUSTOMS - 31-10-2024 Customs
Digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of warehoused goods, and uploading of Monthly Returns - Reg.
Show AI Summary
Digitization of customs bonded warehouse procedures enables online licensing, bond-to-bond transfers, and electronic monthly returns uploads.
Digitization implements an online Warehouse License application and backend processing on ICEGATE, including officer query and response workflows, warehouse code generation and license issuance; it also enables electronic processing of bond-to-bond transfers across three scenarios with validation, recording of parties, reconciliation of quantity and value, and requirement of the warehousing (triple duty) bond, while retaining the existing physical transfer Form until integration; scanned Monthly Returns (Form A and Form B) can be uploaded, and prescribed security in addition to the bond must be furnished at the Port of Import.
PUBLIC NOTICE No. 23 /2024 - 30-10-2024 Customs
Export of Rice - Instructions
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Export testing requirement for rice removed; sampling obligation withdrawn and risk management checks remain mandatory under revised export policy.
The requirement to draw and test routine samples for rice consignments under Public Notice No. 37/2023 is withdrawn following removal of export duty entries and the liberalisation of Non Basmati White Rice export policy; routine live consignment sampling is no longer required, but compliance with RMS instructions and immediate reporting of any discrepancies to the Export Section remains mandatory, and implementation difficulties should be notified to the Principal Commissioner.
Instruction No. 26/2024 - 30-10-2024 Customs
Disposal of gold - revised mapping of Customs jurisdictions to Focal Customs Commissionerate (FCC) and India Government (IG) Mints
Show AI Summary
Disposal of seized gold: mapping revised so Telangana and Andhra Pradesh consignments are processed at IG Mint Mumbai.
Seized or confiscated gold of 24 carat purity will be processed under existing procedures, with seized gold from Customs Zones in Telangana and Andhra Pradesh now to be lifted and processed by IG Mint, Mumbai in place of IG Mint, Hyderabad; the Instruction updates the FCC-to-IG Mint mapping table accordingly while leaving all other aspects of the prior instructions unchanged.
21/2024 - 30-10-2024 Customs
Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds w.e.f. 01.12.2024
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Synthetic or reconstructed diamonds must include declared production method in import/export filings to improve customs assessment and clearance.
Mandatory additional qualifiers for synthetic or reconstructed diamonds require traders to declare the method of production (e.g., Chemical Vapour Deposition, High Pressure High Temperature, Other) in import/export declarations under the Bill of Entry and Shipping Bill electronic declaration regulations; these qualifiers are to be enabled in systems and made mandatory at filing from 01.12.2024 to improve assessment, technical certification and reduce clearance queries.

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Revision of Entries post Customs Clearance under Section 18A of the Customs Act, 1962.

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Voluntary post-clearance revision allows eligible importers to electronically amend Bill of Entry details, subject to declarations and verification.
Section 18A permits an importer or authorised person to electronically seek voluntary revision of Bill of Entry information after customs clearance at the ... Summary

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