Electronic certificates of origin enable preferential tariff claims when authentication, electronic filing, and single-use conditions are met.
Electronic Certificates of Origin issued by New Zealand issuing bodies are valid for preferential tariff treatment when issued in the prescribed format, authenticated by the issuing body's seal and authorized signature, and uploaded on e-Sanchit. Importers or Customs Brokers must accurately declare certification particulars in the bill of entry. A proof of origin may support only one importation, and system controls will prevent reuse of the same certification number. Post-importation preferential tariff claims are available for qualifying originating goods in transit or under customs control on 20 October 2026.

Custodian and Customs Cargo Service Provider approval now covers export liquid cargo through loading at designated liquid berths.
Custodian and Customs Cargo Service Provider approval for M/s JSW JNPT Liquid Terminal Private Limited extends to export liquid cargo at Liquid Berths LB-03 and LB-04 until the cargo is loaded onto the vessel. The approval remains valid up to 23 October 2031. Existing custodial conditions apply equally to export cargo, and the approved entity must comply with customs provisions governing exports, the Handling of Cargo in Customs Areas Regulations, 2009, and other applicable directions.

Customs approval for export liquid cargo extends liquid berths' permitted operations, subject to statutory and regulatory compliance.
Approval under Section 8(a) of the Customs Act, 1962 permits Liquid Berths LB-03 and LB-04 at the Additional Liquid Cargo Jetty to load export liquid cargo, in addition to their existing approval for unloading liquid cargo. Operations remain subject to the Customs Act, related rules and regulations, and applicable instructions. Existing Boarding Station and Customs Area specifications continue unchanged.

Mandatory import compliance verification requires e-SANCHIT uploads before out-of-charge clearance for cosmetics, drugs and medical devices.
Before granting Out-of-Charge for imports of cosmetics, drugs and medical devices through Partner Government Agency-facilitated Bills of Entry, the proper officer must verify applicable licences, permissions, registration certificates and prescribed particulars against the relevant checklist. Importers, Customs Brokers and other stakeholders must upload mandatory compliance documents through e-SANCHIT to enable verification and expedited clearance.

Imported goods storage facility requires timely importer advisories, reminders and records when customs clearance faces prolonged delay.
Where imported goods held for investigation, examination or testing are unlikely to be cleared more than 10 days after examination, the CFS custodian must issue written or email advice on the Section 49 storage facility and send a reminder after 20 days. For CFS open-examination consignments delayed beyond five days because of sample testing, PQ/AQ/FSSAI NOCs or discrepancies, the Shed DC/AC must similarly notify the importer or authorised Customs Broker, with a reminder 10 days after sample drawal. Custodians and service providers must maintain communications and records.

Electronic continuity-bond monitoring replaces manual container permissions, requiring digital bond registration, quarterly reporting, and timely re-export compliance.
Manual Container Movement Permission is discontinued in Mangaluru Customs Commissionerate for duty-free container imports. Manual Continuity Bonds must be recorded in ICES through a National Bond Number, enabling electronic debits and credits from manifest messages. Until full automation, quarterly Annexure A and B reports on bond balances, container imports, re-exports, pending containers and extensions remain mandatory. Non-compliance may lead to bond enforcement, customs-duty recovery with interest, and penalties.

Import bonded trucking permission authorises air cargo transshipment by sealed closed-body trucks, subject to bond accountability and compliance conditions.
Import transshipment permission authorises bonded trucking of air import cargo from Air Cargo Complex, Kolkata to Customs-notified airports, Air Cargo Complexes, Container Freight Stations and Inland Container Depots through ECTS-sealed closed-body trucks. Bond amounts are debited on taking over cargo and credited upon delivery to destination Customs. The transshipper is responsible for shortages or pilferage and related value, interest, penalty and cess liabilities. Permission remains valid for one year or until bond expiry, subject to customs transit, cargo-handling and allied compliance requirements.

Risk-based vessel boarding permits electronic entry clearance while imposing enhanced declaration, inventory, and onboard-store safeguarding duties.
Risk-based selective physical boarding at Karwar Port is determined through advance profiling based on compliance history, voyage details, cargo, operational conduct and declarations relating to crew effects, ship stores and satellite devices. Vessels not selected for boarding receive Entry Inward on advance electronic data, placing heightened responsibility on the Master and Shipping Agent for accurate declarations and safeguarding onboard stores. The Master must prevent prohibited unlading or consumption of restricted, high-duty or non-manifested goods, while the Shipping Agent must promptly report logistical, itinerary and documentation changes.

System-based cargo examination scheduling enables importers and brokers to book, track and reschedule physical examinations electronically.
System-based e-scheduling through the ICEGATE Examination Application permits importers, IEC holders and authorised Customs Brokers to schedule, view and reschedule physical examination of imported goods. Examination slots are allocated according to officer availability, with online status visibility, automated stakeholder notifications and audit trails. Rescheduling, placing examinations on hold, or removing them from the schedule requires recorded and justifiable reasons by the Assistant or Deputy Commissioner in charge. Importers must provide correct Bill of Entry and Custodian/CFS Code details, while custodians and Customs officers must coordinate placement, officer mapping and examination conduct through the application.

Customs custody renewal requires continuous compliance, valid security and operational permissions for imported liquid cargo at approved berths.
Renewal of appointment as Custodian and Customs Cargo Service Provider covers custody and handling of imported liquid cargo at Additional Liquid Cargo Berths LB-03 and LB-04 until delivery through approved pipelines to authorised tank farms. The appointments require continuous compliance with customs and cargo-handling requirements, valid insurance, security arrangements and statutory permissions. Approval remains limited to the specified cargo and berths, does not authorise new pipelines, tank farms or altered handling arrangements without prior permission, and is subject to review and continuation of the valid operational concession.

Risk-based vessel boarding permits prompt entry and sail-out clearance without physical inspection, while preserving customs inspection powers.
Risk-based selective boarding replaces routine physical boarding as a condition for Entry Inward or Vessel Sail-out Clearance. Boarding is determined through advance assessment of compliance history, voyage and cargo particulars, declarations, and security-related risk factors. Required manifests and prescribed checks permit prompt clearance without withholding cargo operations merely because boarding has not occurred. Masters and shipping agents remain responsible for accurate declarations, safeguarding onboard goods and reporting material changes. Customs officers retain authority to board, examine or inspect vessels when risk indicators or suspected non-compliance warrant intervention.

NAC Portal access supports transparent Customs assessment through searchable classification, valuation, rulings, advisories and trade-facilitation materials.
National Assessment Centre Portal provides a common digital platform under the Faceless Assessment framework for accessing Customs assessment information and reference material. Its searchable resources cover audit objections, rulings, legal decisions, classification, valuation, meeting minutes, advisories, alerts and trade-facilitation information. Importers, Customs Brokers and trade associations are encouraged to use the platform to support informed compliance, reduce divergent assessment practices, and improve transparency, predictability and certainty in Customs assessment.

Power bank exclusion applies only to portable lithium-ion charging devices, preserving concessional customs duty treatment for stationary BESS.
The power bank exclusion from concessional Basic Customs Duty applies only to lithium-ion battery devices with charging and discharging ports designed to externally charge cellular mobile phones or portable electronic devices. Stationary, grid-scale and industrial lithium-ion Battery Energy Storage Systems under the relevant tariff item are not power banks and remain outside that exclusion.

Temporary supplementary filing for console cargo enables missing cargo declarations while preserving the prescribed SCMTR amendment procedure.
Temporary supplementary filing for console cargo at Kolkata Customs is permitted from 9 October 2026 until midnight on 10 October 2026 where the requisite CSN has not been filed and cargo details must be added. The permission is confined to the stated purpose and period; it does not reinstate general supplementary filing for import cargo. Where a CSN/SAM has already been successfully filed, an amendment must follow the prescribed SCMTR amendment procedure.

SCMTR Manifest Amendments require prescribed SCA/SAA messages, approval after Sea Entry Inwards, and accurate CSN-SAM linkage.
Accepted CSNs cannot be directly edited and permissible changes must use SCA; VCN and Rotation Number cannot be altered through SCA. If a SAM is filed, changes affecting SAM particulars require corresponding SAA action. After Sea Entry Inwards, CSN and related SAM amendments require jurisdictional Customs officer approval before system reflection. Structural changes involving Straight or Consolidated Bills of Lading, Consolidator PAN, or reference identifiers require deletion of the existing Bill of Lading line and re-addition through SAA.

Annual RoDTEP Return compliance enables removal of system alerts and subsequent processing of eligible Shipping Bills.
RoDTEP scroll-out is suspended for specified IEC holders whose Annual RoDTEP Return for FY 2023-24 was not filed or reported within the prescribed timeline. ICES 1.5 alerts prevent generation of RoDTEP scrolls for linked Shipping Bills. Exporters must comply with the return requirement and approach DGFT for alert removal or revocation. Once the alert is removed or revoked and reflected in ICES 1.5, Shipping Bills will be processed for scroll generation subject to other applicable conditions and system requirements.

Expert valuation empanelment requires verified competence, independent assessments, conflict disclosures, standardized reporting, and voluntary availability for import-export goods.
Expert Panel Valuers may be empanelled for import-export valuation of diamonds, jewellery, gemstones, pearls and other valuable articles. Selection involves scrutiny of qualifications and experience, practical assessment and interview. Applicants must establish relevant valuation competence, submit supporting records and references, maintain a clean professional record, and act independently without conflicts of interest. Appointed valuers must provide standardised reports, preserve relevant records, cooperate with proceedings, and render services voluntarily without remuneration. Appointments are non-transferable and remain subject to performance review, suspension, cancellation or removal for false valuation, negligence or professional misconduct.

Project import finalisation requires timely submission of complete records; continued non-compliance may trigger bond enforcement, duty demands and penalties.
Project import contracts registered with Chennai Customs House must be finalised through a complete statement of all imported goods and supporting Chartered Engineer, installation and reconciliation certificates. Submission is due within three months of clearance for home consumption of the final consignment, unless extended by the proper officer. Non-compliance may result in enforcement of bonds, undertakings, cash security or bank guarantees, duty-demand proceedings and penalties.

Baryte export controls require authorisation for higher-specific-gravity grades, while lower-grade consignments undergo testing for compliant export.
Grade A Baryte lumps and Grade B Baryte powder move from free to restricted export status and require applicable authorisation or licensing. Grade CDW Baryte, having specific gravity below 4.00, remains freely exportable. Consignments declared as Grade CDW, or as Baryte without a grade in the Shipping Bill, require mandatory specific-gravity testing before export. The test report determines the applicable Baryte grade for export-policy purposes.

RoDTEP eligibility for DFIA exports remains excluded; inadmissible benefits require repayment with applicable interest and compliance.
RoDTEP rebate is unavailable for exports made under the Duty-Free Import Authorization Scheme. Although RoDTEP eligibility was extended to products manufactured by Advance Authorization holders, except deemed exports, and to Export Oriented Units and Special Economic Zone units, DFIA exports remain outside that extension. Exporters must not claim or avail RoDTEP for DFIA exports. Inadmissible benefits must be repaid or reversed with applicable interest, and non-compliance may result in customs recovery proceedings.