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Authorised Officers under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulation, 2017
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Food import authorised-officer designations add an inland clearance point, updating customs entry-point administration and officer sensitisation measures.
Food-import controls designate authorised officers at notified points of entry under the Food Safety Standards Act and the Food Safety and Standards (Import) Regulations. ICD Dhanakya, Jaipur, is added as a food-import point of entry, increasing the notified network to 172 locations. Customs Superintendents, Appraisers, Inspectors and Examiners are designated as authorised officers at this ICD and SEZ location. Customs formations are to sensitise officers, with prior arrangements modified only to reflect this addition.
Public Notice containing therein list of EGM Errors for the Month of July- 2026
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Export General Manifest compliance requires correcting shipping-bill EGM errors or filing departure manifests to avoid delays in export incentives.
Export General Manifest compliance requires the person in charge of a conveyance carrying export goods to deliver a Departure Manifest to the proper officer before departure from the Customs station. Shipping Bills identified with EGM errors must be rectified under the applicable standing-order procedure, or a Departure Manifest must be filed where appropriate. Exporters, Customs Brokers, Shipping Lines, custodians and others concerned are requested to take action because incorrect or missing Departure Manifests may delay post-export benefits and export incentives.
Implementation of Risk-Based Selective Boarding of Vessels under the jurisdiction of the Customs (Preventive) Commissionerate, Bhubaneswar
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Risk-based vessel boarding uses advance profiling while assigning masters and agents full responsibility for accurate customs declarations.
Risk-based selective physical boarding of vessels is conducted through advance profiling based on compliance history, voyage details, cargo, port records and vessel declarations. Port operators provide weekly berthing lists, and the Boarding Section records risk-based reasons for physical inspections. Where a vessel is not boarded, the Master of the Vessel and Shipping Agent remain fully responsible for accurate electronic declarations, proper control of ship stores and crew effects, prevention of unlawful unloading or consumption of restricted, high-duty or unmanifested goods, and prompt reporting of logistical or documentation changes.
In terms of Notification No. 104/94-Cus dated 16.03.1994 and Board's Circular No. 83/98-Customs dated 05.11.1998, containers of durable nature are exempt from payment of whole of the duty of customs and the whole of additional duty payable, provided that such containers are re-exported within six months, subject to the condition that a Bond is executed by the Importer or the Shipping Agent
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Temporary container import duty exemption requires timely re-export, bond execution, and reasoned extensions under a tiered approval process.
Temporary import of durable containers is exempt from customs duty and additional duty where a bond is executed and the container is re-exported within six months of landing. Extensions follow a graded approval mechanism and rejection requires recorded written reasons. Off-hiring is not a valid ground for extension. Cargo requiring examination or investigation should be destuffed so that containers can be released for re-export. Extension proposals and rejections must record specific, case-based reasons, while manual submission of related documents and statements stands discontinued.
Complete Rollout of Sea Cargo Manifest Transshipment Regulations (SCMTR), 2018 on the Customs EDI System
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Sea cargo manifest filing is fully operational, enabling live import and export message submission and dedicated implementation support.
Sea Cargo Manifest and Transshipment Regulations, 2018 are fully operational on the Customs EDI System, with all import and export functional message structures available for live filing through the ICEGATE portal. Import Trans-shipment messaging for re-working less-than-container-load import cargo and Stripping messaging for export CIM movement are operational. A local SCMTR Cell, headed by the designated Nodal Officer, manages communications and resolves implementation or live-filing issues.
Appointment of approved Valuers for valuing Gold, Silver, Jewellery, Precious Stones and Valuable Articles etc. - Calling for nomination
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Approved assayer and valuer appointments require qualifications, independent valuations, prescribed fees, records, and accountability for professional misconduct.
Approved assayers and valuers may be appointed to assay and value precious metals, jewellery, stones, valuable articles, and seized or confiscated goods. Applicants must meet prescribed qualification, experience, integrity, disclosure, and independence requirements, and are subject to verification, shortlisting, and interview. Appointed professionals must issue valuation certificates, remain available when required, maintain records, avoid conflicts of interest, and follow authorised fee arrangements. Misconduct, negligence, false valuation, or material non-disclosure may lead to suspension, cancellation, removal from the panel, and legal proceedings where warranted.
Registration of Importers under Centralized EPR Portal for Plastic Packaging as per Plastic Waste Management Rules, 2016 (as amended) and verification of registration
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EPR Registration for Plastic Packaging Imports requires verification of one-time certificates to support customs clearance.
EPR registration is mandatory for importers of plastic packaging, packaged commodities, plastic raw materials and intermediate materials used for plastic packaging manufacture. Customs officers must verify EPR registration certificates before clearing covered import consignments. Certificates indicating one-year validity are to be treated as one-time registration certificates that do not require renewal under the applicable Plastic Waste Management Rules amendment and are valid proof of EPR registration for import clearance.
Facilitation of storage of imported goods under Section 49 of the Customs Act, 1962 and streamlining of issuance of detention/demurrage waiver certificates in respect of air cargo
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Section 49 storage for delayed imported air cargo requires prompt communication, expeditious processing, and verified detention or demurrage waivers.
Section 49 storage for imported air cargo is to be facilitated where clearance is delayed by Customs or statutory processes. Importers or authorised Customs Brokers must be informed promptly of the storage facility, while Custodians must issue reminders where goods remain uncleared and maintain communication records. Complete applications require expeditious consideration, with reasons recorded for refusal and consultation undertaken where necessary. Detention or demurrage waiver certificates may be issued only where legally admissible after verification. Section 49 permission and waiver are not automatic, and the disposal process for unclaimed or uncleared goods continues independently.
Exclusion of certain categories of import containers from scanning
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Import container scanning exclusions apply to empty and international transshipment containers, subject to intelligence-based examination.
Import container scanning requirements exclude empty containers manifested by shipping lines at import and international transshipment containers carrying cargo not intended for clearance in India. Examination, including scanning, may still occur on specific intelligence from revenue intelligence or field formations. These excluded categories are not to be scanned even if selected through the National Committee for Targeting Cargo, subject to applicable central indirect-tax and customs instructions. Stakeholders must ensure compliance.
Partial de-notification of Customs Area and consequential revision of the Customs-notified area of the Container Freight Station (CFS Code- INNSA1ULA1) operated by M/s International Cargo Terminal Private Limited (ICTPL), Village Koproli, Taluka Uran, District Raigad, Maharashtra
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Partial de-notification of a container freight station customs area confines custodianship and cargo-provider approval to the retained area.
Partial de-notification under Section 8(a) of the Customs Act, 1962 removes 11,525 square metres from the Customs-notified premises of the Container Freight Station operated by International Cargo Terminal Private Limited. The retained Customs Area comprises 82,800 square metres. The operator's appointment as Custodian and approval as a Customs Cargo Service Provider are confined to the retained area, while their existing validity, terms and conditions remain unchanged. Earlier conditions and obligations continue except to the extent modified by the partial de-notification.
Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018
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Sea cargo manifest compliance requires prescribed electronic messages through the Customs Automated System under phased implementation.
Sea Cargo Manifest and Transhipment Regulations, 2018, become operational through phased implementation, requiring sea-cargo stakeholders to use prescribed electronic messages for customs processing. At Cochin Port, Shipping Lines, Shipping Agents and other stakeholders must ensure timely filing of prescribed electronic messages in the Customs Automated System to support smooth cargo functioning and clearance.
National Assessment Centre (NAC) Portal for Trade and department for effective dissemination of information
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National Assessment Centre Portal centralises customs assessment information to promote consistent decisions, informed compliance, transparency and trade facilitation.
National Assessment Centre (NAC) Portal creates a common digital repository for customs assessment information, including NAC decisions, legal precedents, CAAR rulings, advisories, audit observations, and material on classification, valuation and related matters. The portal supports transparent access, consistent assessment practices, informed compliance and trade facilitation. Each NAC has role-based access to upload, update and manage information within its allocated functional domain and must regularly update the repository. Commodity issues raised for guidance or assessment uniformity before CCFC or PTFC require priority updating.
Checklists for mandatory compliance for Cosmetics/Drugs/Medical Devices to be verified by the Customs officer before granting out-of-charge in case of PGA facilitated Bills of Entry
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Pre-clearance verification for regulated health imports requires licences, matching records, labelling, shelf-life compliance, and referral where discrepancies arise.
Customs officers must verify prescribed licences, permissions, registration records, invoices, packing lists, origin certificates, labels, storage licences, quality certificates and importer undertakings before granting out-of-charge for regulated cosmetics, drugs and medical devices. Documents must correspond with the imported product, manufacturer, licence holder, pack size and authorised quantity. Cosmetics, drugs and devices are subject to category-specific labelling and shelf-life requirements. Imports for personal use, testing, clinical investigation, small quantities and medical-device manufacture require the applicable permissions or manufacturing licences. Discrepancies or doubts require referral to the concerned CDSCO port office.
Amendment to Circular No. 08/2026-Customs dated 28.02.2026 Rationalization of documentation requirements under the Eligible Manufacturer Importer (EMI) Scheme
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EMI scheme documentation rationalisation reduces application disclosures while retaining financial certification, eligibility declarations, and compliance safeguards.
The EMI Scheme application process reduces data disclosures and mandatory uploads while retaining core eligibility, financial and compliance checks. Applicants must provide identity and manufacturer or job-work particulars, disclose GST collection liabilities, financial solvency, insolvency status, net worth, net current assets, prosecutions and prior EMI applications. Mandatory uploads are limited to the applicable UDYAM certificate, a UDIN-bearing Chartered Accountant certificate and authorised-signatory authorisation. The certificate must explain negative net worth or net current assets. Applicants remain responsible for accurate declarations, tax-deposit undertakings and notification of changes affecting eligibility.
Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018
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Sea cargo manifest compliance begins through phased electronic message filing, with stakeholder onboarding and no penalties during transition.
Sea Cargo Manifest and Transhipment Regulations, 2018 become operational through phased implementation of prescribed electronic messages in the Customs Automated System across ports. Stakeholders are expected to file applicable messages for cargo processing and clearance. SEZ units may onboard during the transition period, while field formations must conduct outreach, issue public notices, and coordinate resolution of system and policy issues. No penal action is to be taken during the implementation phase.
Procedure for Processing and Approval of Brand Rate of Drawback (BROD) Applications
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Brand Rate of Drawback applications require risk-based verification, complete documentation, and final determination under prescribed drawback rules.
Brand Rate of Drawback applications shall be processed by the Brand Rate Fixation Cell, with verification where required and a clear recommendation for final determination by the Commissioner. Self-attested duty-paid documents are generally sufficient, subject to risk-based random cross-verification of original documents. Sanction requires timely filing, export of all goods covered, positive value addition, prescribed professional certification, proper shipping-bill declaration, verified calculation, and compliance with market-value and other drawback conditions.
Procedure for movement of Containerized cargo to & from M/s. Century Port Ltd, KPD-1 (W).
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Containerized cargo movement procedures require escorted transfers, prescribed records, reconciliation reporting, and indemnity protection for designated port facilities.
Export containers shut out or not shipped from KPD-1 West may move to NSD only with customs approval, prescribed container and vehicle particulars, and preventive escort on MOT basis. The custodian must maintain endorsed inter-terminal permits, provide shipment details for reconciliation, submit periodic reports, and execute an indemnity bond. DPD containers remaining at KPD-1 West for more than 48 hours may be removed to designated areas at Century CFS JJP and Century CFS Sonai. The CFS custodians must maintain movement records, submit reconciliation reports, ensure orderly trailer movement, and execute indemnity bonds.
Amendment to the Standard Operating Procedure prescribed under Public Notice No. 114/2018 for movement of domestic/customs-cleared cargo and EXIM cargo between JNPT/Port Terminals and hinterland ICDs/CFSs
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Customs-controlled cargo movement extends to an additional rail operator, subject to segregation, verification, reconciliation, and indemnity safeguards.
The procedure for movement of domestic containers/customs-cleared cargo together with EXIM cargo between JNPT port terminals and hinterland ICDs/CFSs applies to Container Rail Road Services Pvt. Ltd. (DP World Group), subject to Customs control. Domestic and EXIM cargo must be segregated, container and seal details verified, and discrepancies immediately reported without further processing unless permitted. EXIM cargo must comprise at least 50% of outbound cargo, reconciliation must be maintained, and an indemnity bond or undertaking must safeguard revenue against misuse.
Modalities for payment of exempted GST at the time of import of Raw Sugar actually imported under Advance Authorisation (AA) Scheme to be converted into Tariff Rate Quota (TRQ) Scheme
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IGST payment for raw sugar converted from Advance Authorisation to tariff quota requires Customs EDI reassessment and challan payment.
IGST on Raw Sugar imported under the Advance Authorisation Scheme and converted to the Tariff Rate Quota Scheme must be paid through reassessment of the bill of entry at the port of import. The existing out-of-charge order is cancelled, tax is paid through an electronic Customs EDI challan, and a notional out-of-charge order is issued for GSTN transmission. Interest on the IGST payment is waived, and the process is available once per bill of entry. Input tax credit remains subject to statutory eligibility conditions.
Issuance of Public Notice in respect of M/s. Apollo World Connect Ltd. CFS - Appointment of Custodian under Section 45(1) of the Customs Act, 1962 for goods imported/exported through Kamarajar Port, Ennore
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Customs custodianship for port cargo requires compliance with cargo handling rules until import clearance, warehousing, transhipment, or export.
M/s. Apollo World Connect Ltd. is appointed custodian of imported goods landed at Kamarajar Port, Ennore and received at its container freight station, until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export from that port. The custodian must comply with section 45 of the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

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Modalities for payment of exempted GST at the time of import of Raw Sugar actually imported under Advance Authorisation (AA) Scheme to be converted into Tariff Rate Quota (TRQ) Scheme

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IGST payment for raw sugar converted from Advance Authorisation to tariff quota requires Customs EDI reassessment and challan payment.
IGST on Raw Sugar imported under the Advance Authorisation Scheme and converted to the Tariff Rate Quota Scheme must be paid through reassessment of the ... Summary

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Acts Income Tax