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Circulars
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Amendment in AEO Programme: Auto-Renewal of AEO-T1 validity for continuous certification based on continuous compliance monitoring
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Continuous AEO-T1 certification replaces periodic renewal, subject to annual self-declarations, compliance review, and revocation for adverse findings.
Continuous AEO-T1 certification replaces periodic renewal applications, subject to annual self-declarations, compliance monitoring and comprehensive compliance review. Annual declarations are filed through the AEO online portal between 1 October and 31 December, with entities certified during a calendar year exempt for that year. Review follows at least two annual declarations and must be completed before the third declaration becomes due. Changes in compliance or adverse inputs may prompt action. Following review, continuous certification may be approved or revoked; revoked entities must submit a fresh certification application.
Amendment in AEO Programme: Auto-Renewal of AEO-T1 validity for continuous certification based on continuous compliance monitoring
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AEO-T1 continuous certification: auto-renewal requires annual self-declaration and periodic comprehensive compliance review to retain status.
AEO-T1 holders are moved to an auto renewal continuous certification model conditioned on an annual self declaration filed within a prescribed window and subject to zonal review. Zonal AEO Programme Managers record declarations, may seek supporting information, and initiate a Comprehensive Compliance Review based on at least two declarations or from the last successful auto renewal; the zone will approve or revoke continuous certification following review. Annual declarations are filed via the AEO web portal, with exemptions for entities certified within the certification year, and field formations must report any non compliance to zonal and national managers.
Implementation of RMS for processing of Duty Drawback Claims
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Duty drawback risk management enables automated processing of facilitated shipping bills while retaining verification for selected claims.
RMS-based processing of duty drawback claims applies after filing of the corresponding Export General Manifest. Shipping bills are risk-assessed and either facilitated for automatic entry into the scroll-in queue or routed to the proper Customs officer for verification and processing. Facilitated cases are shown in designated drawback reports and flagged in the temporary drawback scroll, with recall available for further scrutiny. Required drawback documents may be uploaded through e-Sanchit at shipping bill filing using applicable document codes.
Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd meeting
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IGST on repaired goods re-imported applies to repair value, insurance and freight, with cess where applicable.
Goods re-imported after export for repairs attract IGST and applicable compensation cess on the fair repair cost, including materials, and insurance and freight for both outward and return movement. The customs-duty concession limits the duty and tax incidence for eligible re-imports to this repair-related value. Clarificatory amendments reinforce the GST Council's position that IGST and applicable cess apply on this basis, without prejudice to their leviability before the amendments.
Continuance to Advisory No. 05/SYS/WZU/2021 dated 20.07.2021. Reg- Integration of ECCS with IDPMS/EDPMS of RBI
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Integration of ECCS with RBI systems will transmit courier bill data via ICEGATE to support online forex compliance.
Courier Bills of Entry and Courier Shipping Bills will be transmitted from ECCS to RBI's IDPMS/EDPMS via ICEGATE to support online compliance with foreign exchange rules; AD code is essential for RBI remittance monitoring, online registration is available on ICEGATE, exporters and importers are advised to register AD codes, and in the initial phased launch AD code declaration is optional and ECCS processing will not be stopped for unregistered AD codes, with validation to follow after trade readiness is confirmed.
Efforts required to Reduce the compliance burden for citizens and business activities
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License lifetime validity reform: periodic renewals abolished, inactivity-based invalidation after prolonged inactivity, and commissioners empowered to restore registrations.
Periodic renewal requirements for licences and registrations under select customs regulations are abolished in favour of lifetime validity, coupled with safeguards: automatic invalidation for inactivity exceeding one year, voluntary surrender after clearance of dues and cessation of proceedings, and empowerment of the Principal Commissioner or Commissioner to reinstate licences invalidated for inactivity; these changes will be reviewed after six months and applied to specified customs regulations.
Implementation of RMS for processing of Duty Drawback Claims
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Risk-based duty drawback processing routes shipping bills for automated facilitation or Customs scrutiny after electronic manifest filing.
The second phase of the Export Risk Management System introduces risk-based processing of duty drawback claims after electronic filing of a correct and complete Export General Manifest. ICES will transmit shipping bills to RMS and receive directions to facilitate claims without intervention or route them for officer-led processing. Selected shipping bills remain subject to necessary Customs checks, while the existing procedure for crediting drawback amounts remains unchanged. Supporting drawback documents may be uploaded through e-Sanchit, and post-clearance audit of drawback shipping bills is contemplated.
Ref. of Public Notice No. 05/2023- Integration of ECCS with IDPMS/EDPMS of RBI
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ECCS courier import/export data integration with banking monitoring systems; daily transmission via existing electronic channel, phased rollout planned.
ECCS courier Bills of Entry and Shipping Bills must be transmitted daily, in the same file formats and via the existing electronic gateway used for EDI, to the import and export monitoring systems; Authorised Dealer code registration is mandatory and the phased implementation begins on 02.08.2021 to enable onward routing of records to banks based on AD codes.
Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd meeting
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IGST on re-imported goods applies to repair, insurance and freight value, as clarified following GST Council recommendation.
Re-imports of goods exported for repair are subject to IGST and compensation cess calculated on the fair cost of repairs, including materials, insurance and freight (both ways), rather than on the full value of the goods. The GST Council affirmed this treatment and recommended a clarificatory amendment after a tribunal decision suggesting IGST exemption; the notifications were amended to remove doubt and implement the Council's position.
Enhancing Direct Port Delivery (DPD) by general in principle granting of the facility of DPD to the FCL consignments under Advance filed Bills of Entry which are fully facilitated (do not require assessment and/or examination).
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Direct Port Delivery expands to fully facilitated advance-filed full-container consignments, subject to terminal registration and logistics election.
Direct Port Delivery is available for advance-filed, fully facilitated full-container consignments requiring neither assessment nor examination. Non-AEO importers may avail the facility without a separate permission letter after DPD registration and allotment of a unique DPD code. Registered importers must use the online One Time Default Intimation to select direct port delivery or a preferred Container Freight Station, with changes submitted at least 72 hours before vessel arrival. Electronic cargo-arrival messages identify eligible containers and applicable scanning requirements.
Implementation of RMS for processing of Duty Drawback claims
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Risk-based selection of shipping bills facilitates quicker processing of drawback claims while routing others for officer scrutiny.
RMS will process shipping bill data after filing of the Export General Manifest and inform ICES whether a shipping bill claiming duty drawback is to be facilitated without intervention or routed to the designated Customs officer for further checks; payment procedures remain unchanged. Documents required under rule 14 may be attached electronically via e-Sanchit. Post-clearance audit of such shipping bills will follow PCA procedures, with an electronic PCA module under development and manual PCA to continue under existing audit guidance.
Improvements in Faceless Assessment-Measures for expediting Customs Clearances
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Faceless customs assessment reforms expedite clearance through higher facilitation, limited queries, specialised assessment groups, and anonymised escalation.
Faceless customs assessment processes are revised to accelerate assessment and clearance while preserving uniformity, anonymity and risk-based interdiction. Facilitation under the Risk Management System is raised to 90%, subject to retained random selection for interdiction. Verification of self-assessment is expedited by limiting an Appraising Officer to three queries for each Bill of Entry and dispensing with prior approval from the Additional or Joint Commissioner for raising them. Queries must be clear, comprehensive and supported by references to relevant valuation, classification or other details.
Online filing of AEO T2 and AEO T3 applications: Launch of Version 2.0 of web-application for filing, real-time monitoring, and digital certification
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AEO T2 and T3 certification moves to portal-based filing, real-time tracking, deficiency response and digital processing.
AEO T2 and AEO T3 certification applications are processed through Version 2.0 of the AEO web application for online annexure filing, real-time monitoring and digital certification. Applicants submit physical documents to the jurisdictional AEO Cell, register on the portal and upload relevant annexures; existing AEO T1 holders applying for T2 may use existing credentials. Portal registration became mandatory for T2 and T3 applicants from 1 August 2021, while applications filed before 7 July 2021 may continue manually unless migrated without delaying certification.
Comprehensive Stakeholder Consultation regarding specified Notifications and exemption entries
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Customs duty exemption review invites stakeholder suggestions to identify outdated entries requiring modification or rescission and reduce structural distortions.
Comprehensive stakeholder consultation is initiated for review of specified customs duty exemption notifications and entries. Older exemptions are being examined to identify provisions that may have become outdated or redundant and may require modification or rescission, with the objective of establishing a revised customs duty structure free from distortions. Importers, exporters, domestic industry, trade associations and the public may submit suggestions and supporting justification through the MyGov Innovate platform in the prescribed format.
Additional Checks for CoO Declaration in Bill of Entry
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Certificate of Origin declarations undergo duplicate-use validation in bills of entry where trade agreements limit certificates to one import.
Certificate of Origin declarations in Bills of Entry for preferential-rate duty claims are subject to system validation where a trade agreement restricts a certificate to one import or importing operation. The same CoO number cannot be used in more than one Bill of Entry, but may be used for multiple items within the same Bill of Entry. Officers must verify the declared CoO number against the submitted certificate copy.
Additional Checks for CoO Declaration in Bill of Entry
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Certificate of origin declarations must use unique numbers across bills of entry while allowing multiple items within one filing.
Preferential duty claims under trade agreements require additional Certificate of Origin declarations in Bills of Entry. For agreements where a Certificate of Origin is valid for only one import or importing operation, its number cannot be used in more than one Bill of Entry. The same Certificate of Origin number may, however, cover multiple items in a single Bill of Entry. Assessing and examining officers must verify that the number declared in the Bill of Entry matches the submitted Certificate of Origin copy.
Improvements in Faceless Assessment - Measures for expediting Customs clearances
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Faceless assessment reform: increased facilitation, uniform officer hours and query limits to accelerate customs clearances.
The Board directs enhancements to faceless assessment to speed customs clearance by increasing facilitation levels for risk-managed consignments, mandating uniform FAG working hours and prompt first decisions, limiting queries per Bill of Entry, enabling targeted reorganisation and specialization of FAGs, shifting Direct Port Delivery to a Bill of Entry-based principle for fully facilitated advance BEs, introducing RMS-generated uniform examination orders, and operationalising an Anonymized Escalation Mechanism on ICEGATE for delayed Bills of Entry.
Implementation of the Sea Cargo Manifest and Transhipment Regulations
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Sea cargo manifest compliance requires custodians and terminal operators to electronically file prescribed movement and container reports through the designated system.
Custodians and terminal operators must electronically report container stuffing and stripping, identifying the relevant primary or master cargo identification numbers for each container. They must also provide prescribed conveyance arrival, departure, voyage call, and equipment landed or loaded details. Mandatory electronic filing applies from 20 July 2021 to custodians' stuffing messages and specified arrival, departure and related filings, and to terminal operators' voyage call number messages. Transitional filing under the earlier framework remained available until 31 July 2021 for parallel migration.
Online filing of AEO T2 and AEO T3 applications: Launch of Version 2.0 of web-application for filing, real-time monitoring, and digital certification
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Online AEO certification: digital filing and real-time monitoring required, with mandatory portal registration after transition.
The Board has launched a new web application version to enable digital filing, annexure upload, and real time monitoring for AEO T2 and T3 applications; existing T1 holders may reuse credentials. Applicants must register on the portal, upload required annexures after physical submission at the jurisdictional AEO cell, and may respond online to any deficiencies. A transitional allowance permits continued physical filing during the roll out period, after which portal registration will be mandatory; the earlier circular is modified accordingly and user guides and publicity measures will be provided.
Requirement of COVID-19 testing in live animals before importing into India
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Pre-import COVID testing for susceptible live animals required; negative test must accompany AQCS clearance for import into India.
Importation of specified susceptible mammals into India is conditional on pre-export COVID 19 testing in the exporting country and receipt by AQCS of a negative COVID 19 test report (no more than three days old) before issuance of advance No Objection Certificate/Final AQCS clearance, in addition to other existing import requirements.

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Ship Call based monitoring of compliance to SCMTR, 2018

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Ship-call monitoring strengthens timely SCMTR manifest filing through vessel-wise compliance checks, error resolution, escalation, and weekly reporting.
Ship-call-based monitoring at Mangalore Customs Commissionerate requires vessel-wise oversight of timely and error-free filing of SCMTR import and export ... Summary

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Acts Income Tax