Digitised customs warehousing enables online licence applications, bonded-goods transfers and monthly return uploads through the ICEGATE Warehouse Module.
Customs bonded warehouse procedures are digitised through the ICEGATE Warehouse Module for online warehouse-licence applications, requests to transfer warehoused goods, and monthly return uploads. Authorised signatories may submit applications and supporting documents online; applications are routed to the proper officer for back-end processing. Warehouse-licence applications within Kolkata Customs Airport Commissionerate jurisdiction must use Port Code INCCU4.

Export drawback monitoring requires timely realization updates, with unreconciled export proceeds exposing disbursed drawback to recovery with interest.
Export drawback for shipping bills with a Let Export Order on or after 1 April 2014 is monitored through the RBI-BRC Module. Export proceeds must be realized within nine months unless extended by the RBI; otherwise, the related drawback is recoverable with applicable interest. Exporters should verify shipment-wise realization details on ICEGATE and ensure realized proceeds are updated in EDPMS through their authorised dealer bank. Short realization due to foreign-bank charges or overseas agency commission must be supported by documentary evidence.

Air transshipment bond framework enables nationwide cargo movement and ICEGATE filing while retaining local bond and Service Centre options.
Air transshipment of imported goods may be secured through the 'TA' (Transshipment Air Global) bond for movement between Air Customs sites or from an Air Customs site to an ICD. Airlines and carriers may register this bond at any Air Customs port for use at other Air Customs EDI ports. The locally registered 'TP' bond remains available. Registered users may file Air Transshipment EDI messages through ICEGATE by email or web upload, while Service Centre filing continues.

Digitization of bonded warehouse procedures enables mandatory online licensing, transfers and monthly returns via ICEGATE under Customs Act for stakeholders.
The ICEGATE Warehouse Module must be used for online filing of applications for a Warehouse Licence under the Customs Act, for submission and processing of transfer requests of warehoused goods to another person or warehouse (bond-to-bond movement), and for uploading monthly returns for Customs Bonded Warehouses; the procedures in Board Circular No. 19/2024 and Public Notices No. 17/2024 and No. 20/2024 are to be strictly followed, and difficulties communicated to the office email.

Drawback claim procedure: shipping bills with no foreign exchange involved may be filed under temporary scheme code pending system update.
An addendum permits shipping bills claiming drawback where No Foreign Exchange Involved to be filed under the temporary scheme code until the DG system enables filing under the intended scheme with the GR waiver condition or a separate scheme code; procedural compliance with paras 4.1-4.5 of the original public notice is required.

Insurance requirement for CCSPs set to match average five day stored goods value, with bond exposure correspondingly reduced.
CCSPs must maintain insurance equal to the average value of goods likely to be stored in the customs area for a five day period based on projected capacity, with the Commissioner entitled to specify amounts considering goods already insured by importers or exporters. Custodian bond exposure for imported and exported goods is reduced to cover five days of storage rather than the previous ten. Approval and custodian bond validity for AEO LO CCSPs continue for the duration of their AEO authorization unless suspended or revoked.

Discontinuation of routine rice export sampling; sampling now discretionary to verify correctness of declarations under export policy.
Routine pre shipment sampling and testing for rice exports is discontinued because export duty is nil and export policy is free except for broken rice. Sampling will be undertaken only when the Assistant or Deputy Commissioner of Customs in charge of assessment and examination, on a case by case basis, deems it necessary to verify the correctness of the export declaration.

Concessional duty under IGCR permissible alongside MOOWR deferment when documentation, time-limits and conditions are met.
A MOOWR unit may simultaneously claim IGCR concessional duty while availing MOOWR duty deferment, provided the unit complies with the additional conditions, time-limits and documentation requirements in the concessional notification and IGCR Rules as well as MOOWR stipulations. Goods described "for use in manufacture of cellular mobile phones" are eligible when imported by intermediate MOOWR manufacturers who perform value addition and supply resultant goods to the final manufacturer, subject to transfer documentation and accountal and fulfilment of all other conditions.

Port clearance procedure: online EDI issuance with continuity bond option and mandatory post sailing document submission and extensions.
Establishes online EDI issuance of Port Clearance and Advance Port Clearance for vessels calling JNPA, requiring predefined vessel certificates and NOCs; allows Advance Port Clearance against a one time continuity bond with obligation to submit outstanding documents within seven days of sailing. Applications are submitted via the portal, processed through a two level verification (Level 1 completeness check and Level 2 grant), with deficiency memos and re submission flows. Granted online certificates are downloadable, emailed and include a QR code; extensions and amendments are available via portal modes; manual issuance is phased out after the transition date.

Provisional assessment of petroleum imports on Second Check pending lab report to expedite clearance for authorized economic operators.
Import consignments of petroleum products under CTH 2710 filed by AEO-T2 and higher holders will be provisionally assessed on Second Check pending the sample test report from the designated laboratory, as a trade facilitation measure; stakeholders should report any implementation difficulties to the Principal Commissioner of Customs.

Automation of IGCR monthly statements: temporary manual submissions allowed while digital filing tools are deployed and mandated thereafter.
Transition to electronic submission of the IGCR-3 monthly statement is being implemented, with importers encountering portal difficulties permitted to submit IGCR-3 manually to jurisdictional officers until the transitional cut-off. An excel utility will be provided by the department's systems wing to enable electronic filing of IGCR3/IGCR3A for current and past periods; officers are to treat the Public Notice as a Standing Order and stakeholders should report filing difficulties to the designated Assistant Commissioner.

Extension of CAVR Order: validity for Linear Alkyl Benzene extended under Customs value declaration rules, affecting import compliance.
The Central Board of Indirect Taxes and Customs extended the operation of CAVR Order No. 1/2023 Customs for Linear Alkyl Benzene (HS Code 38170011) for an additional one year period under the Customs (Assistance in Value Declaration) Rules, 2023, exercising powers under the Customs Act. This Public Notice is issued as a standing order for departmental officers; operational difficulties are to be reported to the Assistant Commissioner of Customs (Appraising Main), Chennai II(Import) Commissionerate.

IGCR monthly statement automation allows temporary manual filing, with mandatory electronic compliance commencing from February 2025.
Automation of monthly compliance under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 permits manual submission of IGCR-3 monthly statements before jurisdictional officers until 31 January 2025 where importers face electronic-filing difficulties. Online filing is mandatory from February 2025. An Excel utility is to support electronic submission of IGCR-3 and IGCR-3A statements for current and past periods by 31 January 2025.

Export transshipment controls require tracked seals, bonded movement, customs verification, and direct containerisation before final third-country export.
Export transshipment of Bangladesh cargo to third countries through Nhava Sheva Port may occur by authorised road or rail routes in closed conveyances or containers. Shipping lines or authorised representatives must file a Bill of Transshipment, declare an Electronic Cargo Tracking System seal, and furnish a specific or general bond for twice the goods' value. At the Customs Freight Station, the Stuffing Superintendent verifies seal integrity, supervises direct transfer into the export container, seals it, and permits movement to the port under preventive escort. Electronic trip reports enable bond credit or cancellation and flag unauthorised unsealing.

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.

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.

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.

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.

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.

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.