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PUBLIC NOTICE NO. - 46/2021 - 18-05-2021 Customs
Changes introduced through the Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2021
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Concessional-duty imports now permit regulated job work, capital-goods clearance, and uniform end-use compliance with reporting obligations.
Concessional-rate import arrangements under the IGCR framework permit job work for eligible imported goods, including full outsourcing by importers without manufacturing facilities, while excluding gold, jewellery, and other precious metals or stones. Importers must furnish prior information, execute a continuity bond, provide pre-import intimations, and maintain prescribed accounts. Goods sent for job work require intimation and challans and may remain with the job worker for up to six months. Imported goods must be used for the intended purpose or re-exported within six months; otherwise, differential duty and interest become payable. Quarterly returns and job-worker records are mandatory.
10/2021 - 17-05-2021 Customs
Changes introduced through the Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2021
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Job work under concessional import rules expands duty concessions while imposing structured compliance, reporting, and penalty obligations.
The IGCR Rules now permit Job Work under concessional import treatment (excluding sensitive sectors), allow importers to bring capital goods at concessional duty and later clear them on payment of differential duty and interest, and bring certain end use exemptions within the IGCR procedural framework. Importers must give a one time prior intimation, furnish a continuity bond, provide consolidated pre import intimations, maintain and produce detailed accounts, file quarterly returns, and face duty, interest and prescribed penalties for non compliance. CBIC is enabling electronic compliance via ICEGATE and email communications.
Instruction No. 11/2021 - 16-05-2021 Customs
Revision in the import policy of Tur/Pigeon Peas, Moong and Urad
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Import policy change for pulses: restricted classifications converted to free imports subject to Lading and clearance deadlines.
Import policy for pulses under HS Code 0713 (Tur/Pigeon Peas, Moong, Urad) is revised from Restricted to Free with immediate effect until 31st October 2021; Bills of Lading must be dated on or before 31st October 2021 and consignments deben cleared by Customs on or before 30th November 2021. Customs are directed to expedite clearance and report difficulties to the Board.
Public Notice No. 45/2021 - 15-05-2021 Customs
Special Refund and Drawback Disposal Drive from 15.05.2021 to 31.05.2021
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Pending customs refunds and duty drawback claims receive priority processing through a special disposal drive for exporters and MSMEs.
Pending Customs refunds, IGST refunds and duty drawback claims are prioritised for processing and disposal under a Special Refund and Drawback Disposal Drive running from 15 May to 31 May 2021. Exporters, customs brokers and trade or industry associations are requested to assist claimants in furnishing documents required for pending claims. Communications on pending drawback claims are to be made through the designated drawback email channel, and designated personnel serve as contact points for drawback and IGST-related matters.
TRADE NOTICE NO. 02/2021/CCP/JMR - 13-05-2021 Customs
Restoring the facility under Circular No. 17/2020 dated 03.04.2020 namely, “Measure to facilitate trade during the lockdown period –section 143AA of the Customs Act, 1962: Regarding
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Acceptance of undertaking in lieu of bond restored for customs clearance; proper bond must replace undertaking by specified deadline.
Acceptance of an undertaking in lieu of bond for customs clearance is restored until 30.06.2021; undertakings furnished must be replaced with a proper bond by 15.07.2021. All terms and conditions from Circular No.17/2020, as amended by Circular No.21/2020, continue to apply. The facility is issued to mitigate trade difficulties during COVID 19 lockdowns and the Trade Notice is to be treated as a standing order for officers, with difficulties to be reported to the Additional Commissioner (Technical) by email.
Instruction No. 10/2021 - 13-05-2021 Customs
Special Refund and Drawback Disposal Drive from 15.05.2021 to 31.05.2021 - Implementation of
Show AI Summary
Special Refund and Drawback Disposal Drive to prioritise processing of pending customs refund and drawback claims.
Implementation of a Special Refund and Drawback Disposal Drive to prioritise disposal of all pending customs refund, IGST refund and customs duty drawback claims pending as on the day before the Drive. Principal Chief Commissioners and Chief Commissioners must monitor daily performance, guide officers to maximise disposal, and coordinate with trade associations to obtain required documents. Processing must follow all relevant legal provisions with due diligence; communications should be by email where available, deficiency memos should be reviewed and refunds/drawback considered on merit, and the Drive should be widely publicised.
PUBLIC NOTICE NO. - 43/2021 - 10-05-2021 Customs
Restoring the facility under Circular No. 17/2020 dated 03.04.2020 namely, ‘Measure to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962'
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Undertakings in lieu of customs bonds restore clearance flexibility, subject to eligibility, security requirements, recordkeeping, and timely bond replacement.
Acceptance of an undertaking in lieu of bond is restored for specified customs-clearance cases during lockdown-related constraints. Eligible applicants include Government and public sector entities, manufacturer or actual-user importers, authorised economic operators, status holders, and warehousing importers. The undertaking must substantially reflect prescribed bond terms, be submitted through registered email, be uploaded on e-Sanchit, and be replaced with a proper bond by the stipulated date. Mandatory security remains separately payable, and warehoused-goods movement or ownership changes remain restricted to specified eligible categories.
PUBLIC NOTICE NO.18/2021 - 08-05-2021 Customs
Restoring the facility under Circular No. 17/2020 dated 03.04.2020 namely, ‘Measure to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962’
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Undertaking in lieu of bond facilitates customs clearance during lockdown constraints, subject to timely replacement with a proper bond.
Customs clearance facilitation restores acceptance of an undertaking in lieu of the bond otherwise required in specified clearance cases during lockdown-related constraints. The facility applies from 8 May 2021 until 30 June 2021. Importers or exporters availing it must replace the undertaking with a proper bond by 15 July 2021. Existing terms and conditions governing the undertaking-for-bond mechanism, including their amendment, remain unchanged.
09/2021 - 08-05-2021 Customs
Restoring the facility under Circular No. 17/2020 dated 03.04.2020 namely, 'Measure to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962
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Acceptance of undertaking in lieu of bond restored temporarily; importers/exporters must later replace undertakings with proper bonds.
Restoration of the facility for acceptance of undertaking in lieu of bond allows importers/exporters to furnish an undertaking instead of a formal bond for Customs clearance during the temporary revival; such undertakings must be replaced by proper bonds within the prescribed replacement period, and the terms and conditions of the earlier circulars (as amended) continue to apply.
PUBLIC NOTICE No. - 42/2021 - 04-05-2021 Customs
Ad hoc Exemption No. 04/2021-Customs valid till 30.06.2021 from IGST on imports of certain COVID-19 relief material authorized by State Governments subject to specified conditions
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IGST exemption for donated COVID-19 relief imports requires authorised free distribution and a pre-clearance nodal certificate.
Ad hoc Exemption No. 04/2021-Customs exempts specified COVID-19 relief materials from integrated goods and services tax where they are received free of cost and imported for free distribution in India. Imports may be made by a State Government or by an entity, relief agency or statutory body authorised by the State Government's Nodal Authority. Eligibility is limited to specified goods, and the importer must produce the prescribed Nodal Authority certificate before customs clearance. Customs personnel must facilitate seamless and timely clearance of eligible imports.
Public Notice No. 40/2021 - 03-05-2021 Customs
Partial modification of Public Notice No. 93/2020 dated 29.07.2020.
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Bank merger compliance removes the previous bank's no-objection requirement for exporter AD Code and IFSC approval updates.
Bank amalgamations and mergers require an exporter seeking approval of AD Code/IFSC with a bank account in ICES to submit the modified Annexure A from its current bank through E-Sanchit. A separate no-objection certificate from the previous bank is not required where the bank has merged or amalgamated. The revised procedure applies to changes in AD Code/IFSC and bank-account approval arising from bank mergers.
Instruction No. 09/2021 - 03-05-2021 Customs
Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad
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COVID-19 relief imports exempted from IGST if authorised by state nodal authority and certified for free distribution.
An ad hoc IGST exemption applies to imports of specified COVID-19 relief materials received free of cost for free distribution, subject to conditions: State/UT appointment of a nodal authority to authorise importers; production at customs of a nodal certificate confirming goods are for free distribution; and submission within six (or, if extended, nine) months of a nodal certified statement to the Deputy/Assistant Commissioner of Customs detailing imported and distributed goods. The exemption covers consignments pending clearance and customs formations must expedite clearance and coordinate with State authorities.
Instruction No. 08/2021 - 27-04-2021 Customs
Expediting Customs Clearances for Covid related imports made by Indian Red Cross society
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Deemed authorisations for COVID related imports ensure priority customs clearance and waiver of interagency referrals for relief consignments.
Customs are to treat permissions, licences or authorisations normally required from other government departments for COVID related consignments facilitated by external agencies or imported by the Indian Red Cross Society as deemed to have been given, avoiding referral or permitting waivers, and to accord these consignments the highest priority for rapid clearance.
Instruction No. 07/2021 - 24-04-2021 Customs
Expediting Customs Clearances for import consignments relating to COVID 19 pandemic
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Priority clearance of COVID-19 medical imports required; customs directed to expedite consignments and report difficulties.
All Customs formations are directed to give top priority to clearance of imports relating to the COVID-19 pandemic, including RT PCR laboratory equipment, medical equipment and oxygen-related equipment, and to sensitise staff to expedite these consignments; any implementation difficulties must be reported to the Board.
Instruction No. 06/2021 - 19-04-2021 Customs
Daily reporting of major cases
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Immediate reporting of sensitive customs seizures: notify senior Board members promptly and prevent any leaks to the press.
Field formations must promptly send a preliminary report on important or sensitive seizures and commercial frauds to the Chairman and Zonal Member/Member (Investigation) without waiting for conclusion of search, seizure, or arrest proceedings; a formal detailed report may follow. During searches, seizures, or arrests nothing may be leaked to the press or outside agencies by any means until the Board officially discloses the information.
PUBLIC NOTICE NO. - 33/2021 - 15-04-2021 Customs
Miscellaneous functionalities/changes enabled in ICES
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Electronic customs processing enables shipping bill retransmission and digital examination instructions while requiring origin certificates for preferential imports.
ICES enables AMEND-role officers to retransmit Shipping Bills to the RBI's EDPMS where export details are not reflected. Examination instructions are no longer printed on the first copy of a Bill of Entry and are emailed to the importer or Customs Broker after goods registration. For India-Mauritius CECPA preferential imports, CAROTAR-related Bill of Entry particulars apply, and the Certificate of Origin must be uploaded on eSanchit with the corresponding IRN declared for covered items.
PUBLIC NOTICE NO. 32/2021 - 07-04-2021 Customs
Faceless Assessment – Creation of Facilitation Helpdesk
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Facilitation helpdesk for faceless assessment grievances provides a single escalation channel for urgent Bill of Entry clearance concerns.
The Turant Suvidha Kendra at Nhava Sheva functions as a Facilitation Helpdesk for grievances concerning clearance of Bills of Entry filed at the port within Mumbai Customs Zone-II. Stakeholders may contact the Superintendent or Appraising Officer through personal contact, email or telephone. An Additional Commissioner of Customs is designated as the nodal officer and single escalation point for urgent Bill of Entry clearance grievances. Implementation difficulties may be raised with the Additional or Joint Commissioner of the Turant Suvidha Kendra.
PUBLIC NOTICE NO.15/2021 - 30-03-2021 Customs
Clarifications on the legislative changes in Section 46 of the Customs Act, 1962
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Advance Bill of Entry filing permits house transport documents and automated master-document updates for import clearance.
Section 46 requires advance filing of Bills of Entry, generally by the end of the day preceding arrival, subject to mode- and consignment-based exceptions. Airport and Land Customs Station imports may be filed by the end of arrival day, while specified seaport consignments receive the same deadline. Late filing attracts late charges. Advance Bills of Entry may be filed with House Bill of Lading or House Airway Bill details where master transport documents are unavailable. The Master Bill of Lading or Master Airway Bill may later be updated through an automated, fee-free online amendment.
Public Notice No. 31-2021 - 30-03-2021 Customs
Commissioning and commencement of operation of Mobile X-Ray Container Scanner (MXCS) at JNPCT Terminal; Procedure to be followed for containers selected for scanning at MXCS (Scan Mode-M1)
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Container scanning procedure at MXCS streamlines import movement, verification, endorsements, and examination before Out of Charge.
Mobile X-Ray Container Scanner (MXCS) at JNPCT Terminal has been commissioned for import container scanning selected through RMS risk parameters. Selected containers must remain within the terminal until scanned, with movement responsibilities allocated among terminal operators, shipping lines, CFSs, transporters, importers and customs brokers depending on cargo category. The notice prescribes physical verification, driver safety precautions, endorsement of scanned clean, scanned suspicious or not scanned due to ODC, and downstream 100% examination for suspicious containers before Out of Charge is granted.
PUBLIC NOTICE NO. - 30/2021 - 29-03-2021 Customs
Filing of Advance Bill of Entry under Section 46 of Customs Act, 1962 (amended vide Finance Act 2021)
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Advance Bill of Entry filing requires pre-arrival submission, permits house bill references, and enables automated master bill updates.
Advance Bills of Entry must be filed before the end of the day preceding the arrival of imported goods, subject to prescribed transport-specific timelines and system-imposed late filing fees. Where Master Bill of Lading or Master Air Waybill details are unavailable, advance filing may use NOMBL or NOMAWB with mandatory House Bill of Lading details. The missing master reference may later be updated through an online IGM-details amendment, which is automatically approved without late fee, only where the prior or advance Bill of Entry was initially filed using NOMBL or NOMAWB.

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Warehouse Licence - issues

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Warehouse licensing compliance requires digital records, timely returns, valid financial safeguards, advance bonding extensions, and cooperation with risk-based audits.
Warehouse licensees must submit complete licence or modification applications, maintain digitally signed records and monthly returns, preserve records for ... Summary

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Acts Income Tax
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