Mandatory sea cargo manifest message filing required; custodians and terminal operators must submit specified electronic reports.
The SCMTR requires authorized carriers, custodians and terminal operators to file advance electronic declarations for imports, exports and transhipments, including Stuffing (SF) and Stripping (ST) reports with PCINs/MCINs and notifications of actual arrival/departure and equipment landed/loaded. Certain custodian messages (SF, ASR, DP, AR) and the terminal operator VCN message will be made mandatory from 20 July 2021, with transitional parallel filing permitted during the extended transition period.

Electronic test memo processing becomes mandatory for laboratory sample testing, while approved paper submissions remain available during system failures.
The CRCL module in ICES automates electronic Test Memos, sample drawal records, laboratory acknowledgment, test-report entry, and electronic access to reports for import and export goods. Laboratories assess sample adequacy, may return deficient samples with reasons, and record testing delays through a suspension queue. Its use for forwarding Test Memos is mandatory for concerned JNCH officers and staff from 1 July 2021; paper Test Memos are permitted only where a system issue prevents module use and prior approval is obtained.

CRCL module mandatory electronic Test Memo transmission; laboratories will not accept samples without electronic forwarding.
Mandate for electronic transmission of Test Memos via the CRCL module in ICES to forward samples to CRCL and other Revenue Laboratories; the module manages lab selection, sample drawal recording, laboratory acknowledgment and adequacy verification, allocation to Chemical Examiners, entry of Test Reports, electronic visibility to Customs officers, suspend-queue tracking, and MIS monitoring. Laboratories will not accept samples without an electronically transmitted Test Memo, except for limited system-failure contingencies authorised by the Additional/Joint Commissioner of Customs.

Movement restrictions on Indian sailing vessels require use of designated immigration check posts; clearances barred from non designated seaports.
ISVs/dhows must neither depart from nor enter India except through Government designated Immigration Check Posts; Customs must not issue clearances from non designated seaports. At designated ICPs, authorities must perform full security and immigration checks-physical verification of crew, passport and seaman identity card inspection, stamping of passports, and verification of voyage log and related documents-and DG Shipping should sensitize vessel federations while exploring e migrate registration for crew. Violations attract penalties under existing law.

Outside laboratory testing requires importers or owners to bear costs for specified animal feed additives and edible oils.
Testing of animal feed additives or premixes and extra virgin edible-grade oil is assigned to specified FSSAI-notified outside laboratories for six months from 16 June 2021. Importers or owners must bear applicable testing costs under the Customs Act, 1962. Specific operational difficulties may be referred to the Deputy or Assistant Commissioner of Customs, Group 1A, and required actions are to be treated as a Standing Order for customs officers and staff.

AEO certificate validity extension grants temporary renewal relief for certificates affected by pandemic-related restrictions and lockdowns.
Validity of all AEO certificates that expired or were due to expire between 1 April 2021 and 31 May 2021 was extended until 30 June 2021 to facilitate renewal affected by pandemic-related restrictions and lockdowns. The extension does not apply where an entity has been found ineligible to continue under the AEO Programme.

Integrated tax exemption for specified medical imports is available through designated system serial numbers now.
Integrated tax exemption for specified medical imports is enabled in the customs system under Notification No. 32/2021-Customs. Importers and customs brokers must use the applicable Annexure A serial number for eligible goods. Covered categories include remdesivir-related products, diagnostic marker kits, oxygen equipment and supplies, ventilators, high-flow nasal cannula devices, non-invasive ventilation equipment, COVID-19 vaccines, and amphotericin B. Specified remdesivir manufacturing material and parts for oxygen-related equipment require compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

IGST exemption claims for specified medical imports require use of system serial numbers and compliance with applicable conditions.
IGST exemption is operationalised in the customs system for specified medical imports, subject to applicable conditions. Importers and customs brokers must claim the exemption through the corresponding Annexure A serial number. Covered goods include Remdesivir-related products, diagnostic kits, medical oxygen, oxygen production, storage and transport equipment, ventilators, related respiratory equipment, COVID-19 vaccines and Amphotericin B. Separate conditions apply to the IGST exemption framework and the earlier ad hoc arrangement, whose existing system claim procedure continues unchanged.

IGST exemption claims for COVID-19 imports require correct serial-number selection and compliance with applicable concessional import conditions.
IGST exemption for specified COVID-19-related imports is enabled in the customs system under Notification No. 32/2021-Customs, subject to its distinct conditions. Importers and customs brokers must use the applicable Annexure-A serial number for eligible Remdesivir-related goods, diagnostic kits, oxygen-related equipment and supplies, ventilators, COVID-19 vaccines, and Amphotericin B. IGST exemption under the earlier ad hoc route continues alongside basic customs duty exemption where its conditions are fulfilled. Certain concessional imports require compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

AEO certificate validity receives a temporary extension, preserving renewal facilitation for eligible programme participants during the transition.
AEO certificates expiring between 1 April 2021 and 31 May 2021 receive an extension until 30 June 2021 to facilitate renewal. The extension does not apply to entities found ineligible for continuation under the AEO Programme. AEO-T1 and AEO-T2 certificates ordinarily remain valid for three years, while AEO-T3 and AEO-LO certificates ordinarily remain valid for five years.

Emergency oxygen-cylinder imports allow urgent clearance without prior approval, subject to compliance requirements before refilling operations.
Relaxations under the Gas Cylinders Rules, 2016 permit expedited approval and customs clearance of imported medical oxygen cylinders and pressure vessels. Physical inspection of a foreign manufacturer's production facility is exempted, and online approval is based on manufacturer details, ISO certification, specifications, drawings, batch numbers, hydro-test certification, and third-party inspection certification. Urgent imports may proceed where an online application is pending or has not been made, subject to the consignee complying with relaxed conditions before oxygen filling. Customs clearance may be granted without PESO approval.

Electronic bill of entry amendment enables auto-approved correction of bill of lading details for advance filings.
Electronic amendment of Bill of Lading details in prior or advance Bills of Entry permits importers and customs brokers to correct incorrectly declared master or house Bill of Lading/Air Waybill numbers through the Customs EDI system. Using amendment code A_PBEIGM, corrected details are auto-approved and the Bill of Entry is auto-regularised where they match the Import General Manifest. The mechanism is limited to Bill of Lading-number corrections; amendments to container details and other particulars require officer approval.

Relaxed gas cylinder approval enables expedited import and customs clearance for medical oxygen equipment with specified documentation and testing.
PESO will avoid pre shipment physical inspections and grant online approvals for imported oxygen cylinders and related equipment on submission of manufacturer particulars, ISO certification, cylinder specifications, hydro test and third party inspection certificates. Customs are instructed to clear urgent consignments for COVID relief without prior PESO approvals, provided subsequent PESO certification, sampling inspection by an empanelled agency, and required hydrostatic and safety tests are completed before use. Exemptions to certain design, recognition, import permission, filling permission and licensing requirements are subject to stated operational safeguards and temporary time limits.

Bill of Entry electronic amendment allows auto-approved correction of BL/HBL numbers when matching IGM.
Importers or brokers may file an IGM-detail amendment using amend code A_PBEIGM to correct MBL/MAWB or HBL/HAWB numbers in prior/advance Bills of Entry; the system will auto-approve and auto-regularise the BE if the corrected BL/HBL numbers match the IGM. This mechanism is limited to BL/HBL number corrections; other amendments require officer approval. The electronic route may be used to request BE regularization without direct officer intervention.

Export promotion bank account validation requires IEC users to update IFSC and account details through ICEGATE for refund processing.
IEC holders whose export-promotion bank accounts remain unvalidated must update their current IFSC code and/or bank-account number through ICEGATE's Export Promotion Bank Account Management facility. The facility permits location-wise addition or modification of accounts for IGST refund and Authorised Dealer Code registration for Drawback claims. Users must select the relevant bank, provide a matching IFSC code or AD code, upload bank-account proof through e-SANCHIT, enter the IRN and uploading ICEGATE ID, and complete OTP verification. Accounts already used by another IEC user cannot be used for an add or modify request.

Extension of AEO certification validity confirmed, circular renumbered and prior duplicate circular on different subject clarified.
Corrigendum directs that the administrative instruction on Extension of Validity of AEO certification for ease of renewal process dated 24.05.2021, originally captioned as Circular No. 10/2021 Customs, shall be read and cited as Circular No. 11/2021 Customs; all substantive content remains unchanged and the re numbered circular is appended. It also clarifies that a different Circular No. 10/2021 Customs was issued on 17.05.2021 concerning customs amendment rules, preventing numbering duplication.

AEO certificate validity extension eases renewal process amid pandemic restrictions and supports administrative continuity for certified entities.
The Board ordered a temporal extension of AEO certificate validity for certificates expired or expiring within the affected period to a common later date to facilitate renewal amid COVID disruptions, excluding entities found ineligible for continuation; field formations are directed to publicise the measure and report implementation difficulties.

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 at least five years, and keep off-site digital backups with audit trails. Continued compliance requires valid all-risk insurance, solvency certification where applicable, lease documentation and updated bonds. Licence cancellation requires clearance of government dues, absence of warehoused goods where required, and no pending proceedings. Warehousing-period extension applications must be filed in advance with prescribed security and a non-deterioration declaration. Risk-based audits apply, and official communications must use the designated electronic channel.

Concessional-duty imports permit regulated job work, capital-goods clearance, quarterly reporting, and duty consequences for non-utilisation.
Importers claiming concessional-duty treatment must give one-time prior information, execute a continuity bond, provide pre-import consignment details, and upload the intimation with the bill of entry. Job work is permitted subject to prescribed intimations, challans, accounts, and a six-month retention limit at job-worker premises. Imported goods must be used for the intended purpose or re-exported within six months; clearance of unutilised or defective goods requires payment of differential duty and interest. Quarterly returns and detailed importer and job-worker accounts are mandatory, and contraventions attract penalties and duty-recovery action.

Priority disposal of pending customs refund claims provides time-bound relief through a special processing drive for businesses.
Pending customs refund claims before the Centralized Refund Cell are subject to a special priority disposal drive from 15 May 2021 to 31 May 2021. The drive is intended to expedite processing and disposal of pending claims, providing immediate business relief, particularly to MSMEs, as part of trade-facilitation measures. Importers, exporters, customs brokers, and trade associations are requested to assist in furnishing documents required for pending refund claims.