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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Advance Bill of Entry filing enables pre-arrival customs assessment while allowing arrival-day deadlines for specified import movements.
Section 46 requires advance filing of a Bill of Entry for pre-arrival processing and assessment. Subject to exceptions, filing is due by the end of the day preceding arrival, while presentation up to 30 days before expected arrival remains permissible. Sea imports from specified neighbouring countries, all airport imports, and all Land Customs Station imports may be filed by the end of the day of arrival. Imports through Inland Container Depots, and other sea imports, remain subject to the preceding-day deadline.

Advance filing for Bills of Entry requires pre-arrival timelines; HBL/HAWB now sufficient for advance BE filing.
Amendments mandate advance filing of the Bill of Entry by the end of the day preceding arrival (subject to Board-prescribed exceptions not later than end of arrival day), allow filing up to 30 days before arrival, and retain late charge rules. Regulations prescribe differentiated filing timelines by customs station and country of consignment. The requirement for MBL/MAWB at advance filing is removed; HBL/HAWB suffices and ICEGATE will permit auto-approved subsequent updating of MBL/MAWB without officer approval or amendment fees.

Advance Bill of Entry filing would enable pre-arrival customs assessment, subject to specified alternative filing deadlines.
Proposed amendments to Section 46 of the Customs Act, 1962 would mandate advance filing of Bills of Entry before the end of the day preceding arrival of imported goods for home consumption or warehousing. The requirement is intended to facilitate pre-arrival processing and assessment and reduce clearance time. The Board may prescribe different deadlines for specified cases, but not later than the end of the day of arrival. Possible relaxation for certain land, airport, neighbouring-country and short-haul imports remains subject to the amendment taking effect.

Natural gas energy measurement now permits Metric Million British Thermal Unit code MBT in customs import and export declarations.
Customs electronic import and export declarations may use Metric Million British Thermal Unit as an accepted commercial unit of quantity under the code MBT. The unit is included in the Customs EDI System for natural-gas transactions measured by energy content, including commercial negotiations, invoices and ship ullage survey reports. Importers, exporters and trade participants may use MBT in their declarations, and implementation is treated as a standing order for customs officers and staff.

Advance filing of Bills of Entry is proposed to enable pre-arrival assessment and reduce customs clearance time.
The proposed amendment to Section 46 of the Customs Act, 1962 would mandate advance filing of Bills of Entry for pre-arrival processing and assessment. Subject to enactment, importers would file Bills of Entry by the end of the day preceding arrival of the carrying vessel, aircraft or vehicle. Different deadlines may be prescribed for specified cases, but filing cannot be later than the end of the day of arrival. Possible relaxations for certain land, airport and short-haul imports may be considered after the amendment takes effect.

Pre-arrival filing requirement under Section 46 mandates advance Bills of Entry to enable pre-arrival customs assessment and faster clearance.
The amendment to Section 46 will mandate pre-arrival filing of Bills of Entry before the end of the day preceding arrival of the conveyance at the customs port/station to enable pre-arrival processing and assessment. The Board may prescribe different time limits in specified cases, but any relaxation can be notified only after the amendment comes into effect. Field formations must urgently issue Public Notices/Trade Notices to sensitize trade; a detailed clarificatory circular will follow enactment.

Metric Million British Thermal Unit as a commercial unit is accepted in Customs EDI declarations for natural gas trade.
Metric Million British Thermal Unit is added as a standard commercial unit of quantity for import and export declarations. Recognised for measuring natural gas by energy content, it is used in commercial negotiations, invoices and ship ullage survey reports. The unit is accepted in the Customs EDI System, and import and export declarations using it must apply the unit quantity code MBT.

Transit cargo RFID seal requirement: mandatory electronic sealing and verification for Bhutan transit consignments through India.
The notice mandates use of an RFID seal and e-office data exchange for goods transiting to and from Bhutan through India. Importers must clear consignments against a Letter of Guarantee issued by the Royal Government of Bhutan; Indian Customs at port and at Land Customs Stations will verify documents, affix and scan RFID seals, endorse specified copies of the Letter of Guarantee, and forward verification data for monthly reconciliation. Tampered seals may prompt examination and duty recovery where variances exist, and the same import procedure applies to Bhutan exports transiting India.