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.

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.

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.

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.

Customs-controlled cargo movement now extends to an additional rail operator, subject to segregation, verification, reconciliation and revenue safeguards.
The cargo-movement facility extends to Container Rail Road Services Pvt. Ltd. (DP World Group) for domestic, customs-cleared and EXIM cargo between port terminals and designated ICDs/CFSs. Domestic and EXIM cargo must be separately identified and stacked, while container and seal particulars require verification. Discrepancies, tampering or irregularities must be reported immediately and affected cargo cannot be processed without permission. EXIM cargo must comprise at least half of outbound cargo. Weekly reconciliation, Customs verification, an indemnity bond and Custodian/CCSP compliance responsibilities apply.

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.

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.

Customs-area designation enables handling of specified imported container cargo and export cargo under prescribed cargo-handling procedures.
Customs-area designation applies to the premises of M/s. Marine Infrastructure Developer Pvt. Ltd. at Kattupalli for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passengers' unaccompanied baggage, and export cargo until export. Import and export cargo must be handled under the Handling of Cargo in Customs Areas Regulations, 2009 and applicable customs public notices.

International transshipment safeguards permit diverted bulk cargo storage and re-export under continuous Customs control, anti-diversion conditions and custodian accountability.
International transshipment of FCL and LCL cargo is permitted through seaports, international airports and other Customs stations, subject to Customs compliance and priority verification. Diverted liquid bulk, break bulk and solid/dry bulk cargo may be temporarily unloaded, stored and onward transshipped or re-exported under Customs supervision, approved-custodian custody, inventory controls, testing, quantity verification and suitable bonds or undertakings. Such cargo must remain under Customs control and cannot enter home consumption or the Domestic Tariff Area. Multi-station movement requires prior consent, secure-storage verification and Customs-controlled transport.

Single electronic customs bonds enable nationwide obligation coverage, digital execution and bank guarantee linkage while restricting manual filing.
"Ekal Anubandh" enables importers and exporters to execute a Single All-India Multi-Purpose Electronic Bond through ICEGATE instead of separate transaction-wise customs bonds. Users may select applicable obligations, upload supporting documents, pay stamp duty electronically and complete Aadhaar-based e-signing through NeSL after customs approval. Electronic bank guarantees issued by NeSL-integrated banks may be linked to electronic or physical bonds after validation of the applicant, authorised signatory and bond reference. Manual bonds and guarantees remain an exceptional interim option for documented technical failures, subject to prior approval and limited permissions.

SCMTR-based manifest amendments become mandatory as supplementary import and export general manifest filings are permanently disabled.
Sea Cargo Manifest and Transshipment Regulations compliance requires all cargo and manifest amendments to be filed through prescribed SCMTR amendment messages from 12 August 2026. Supplementary Import General Manifest and Export General Manifest filings are permanently disabled from that date. Sea carriers, shipping lines, agents, transshippers, terminal operators, custodians, freight forwarders, importers, exporters and customs brokers must ensure that their systems and processes are enabled for SCMTR-based filing and amendment.

Compulsory registration for Television Sets under IS 18112:2022 receives an extended compliance implementation timeline.
Compulsory registration compliance for Television Sets under IS 18112:2022 under the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 has been deferred. The implementation date has been extended from 26 July 2026 to 26 January 2027. Customs formations are to sensitise officers regarding the revised timeline and report any implementation difficulties to the Board.

Customs-area and custodianship continuity follows the CFS name change, preserving prior cargo-handling duties, liabilities, and statutory obligations.
The Customs Area and custodianship status of the container freight station previously operating as M/s. APM Terminals India Private Limited continue under its changed name, M/s. Maersk Logistics & Services India Private Limited. The revised name must be used in Customs Department documentation. The existing Customs Area designation and custodianship for import and export cargo remain unchanged, and the custodian continues to bear responsibility for pending litigation, statutory obligations, tax disputes, show-cause notices, and arrears under its former name.

Risk-based postal import clearance requires electronic presentation, targeted examination, consolidated document requests, and duty-paid release through the FPO application.
Personal postal imports through Foreign Post Offices are processed through the FPO Import Application using risk-based assessment and system-based facilitation. Postal authorities must electronically present imported articles on arrival. Physical examination is limited to risk-selected or otherwise identified articles, with reasons recorded for examination of facilitated articles. Additional documents may be sought through a specific and consolidated Document Call Letter. Clearance is issued after assessment and Customs formalities, and delivery is prohibited until clearance is authorised and applicable Customs duty is paid or realised.

Courier import refund automation requires electronic ECCS filing, with manual applications restricted after the transition period ends.
Refund claims for courier imports under Section 27 of the Customs Act, 1962 are automated through the ECCS Refund Module. Authorised Couriers may electronically file claims with supporting records and bank details, receiving a Refund Request Number for processing and tracking. The Proper Officer must communicate deficiencies within 10 days, issue acknowledgements after rectification, and electronically communicate show-cause notices and speaking orders. Manual or ECCS filing is allowed until 30 September 2026; thereafter, fresh claims for Courier Bills of Entry must be filed through ECCS unless written approval permits manual filing.

Customs custodianship covers import and export cargo at Kamarajar Port, subject to statutory cargo-handling compliance obligations.
Custodianship under section 45(1) of the Customs Act, 1962 is extended to M/s. APM Terminals India Pvt. Ltd. for imported goods landed at Kamarajar Port, Ennore, and received at its container freight station. The appointment covers export cargo brought into its premises until export. Imported goods remain in custody until clearance for home consumption, warehousing, or transhipment. The custodian must comply with section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions.

Customs area expansion appoints the terminal operator as custodian and cargo service provider, subject to security and licence conditions.
The additional land parcel allotted to M/s Gateway Terminals India Pvt. Ltd. is included in its existing Customs Area, and the operator is appointed custodian and Customs Cargo Service Provider for that area. The area may be used for authorised customs-related handling of EXIM cargo under the applicable licence. The provider must comply with customs and cargo-handling requirements, maintain prescribed security and infrastructure, and obtain prior approval for changes in layout, boundary or use. Approval remains co-terminus with the land licence unless earlier modified, withdrawn or cancelled.

International transshipment container movement replaces gate verification with terminal operator checks while preserving customs control and discrepancy reporting.
International Transshipment-FCL container movement between Port Terminals and designated CFSs no longer requires physical verification by the Preventive Officer at the terminal gate. Port Terminal Operators must verify container numbers and seal integrity, using the EIR copy for exit movements. Customs control continues through the Custodian-cum-Carrier Bond. Container-number or seal discrepancies must be reported immediately to the jurisdictional AC/DC, and further processing requires permission of the proper officer. Other SOP requirements and Customs Act checks remain applicable.

Custodianship of import and export cargo extends to Kamarajar Port operations, subject to customs cargo-handling compliance requirements.
M/s. Chandra CFS and Terminal Operators Pvt. Ltd. is appointed as 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 the port. The entity must comply with Section 45 of the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Customs area declaration permits designated premises to handle import and export cargo subject to cargo-handling regulations and notified procedures.
Customs area status is declared for the premises of M/s. Chandra CFS and Terminal Operators Pvt. Ltd. under section 8(b) of the Customs Act, 1962. The area may handle imported FCL and LCL cargo, other than passenger unaccompanied baggage, arriving from Kamarajar Port, and export cargo until export. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable public notices.