FATCA and CRS reporting requires intermediaries to integrate due diligence into onboarding and manage client certifications.
Registered intermediaries that qualify as RFIs must comply with Rules 238 to 240. Registered intermediaries must incorporate AEOI reporting and due diligence into customer onboarding and Know Your Customer frameworks, and maintain information needed to meet their obligations. Their procedures must capture self-certification validity indicators, identify controlling persons and their roles, and record account type and pre-existing or new status. Registered intermediaries must upload FATCA and CRS certifications obtained from clients to KYC Registration Agency systems.

Scheduled substances imported for non-insecticidal use require permits, with temporary bond-based release subject to end-use safeguards.
Interim facilitation applies for 90 days from 1 October 2026: eligible consignments declared for non-insecticidal use may be released on submission of an end-use bond. Importers must also undertake that the goods are imported for non-insecticidal use and will not be used, sold or supplied for insecticidal use, and provide the names and addresses of actual users. The facility covers consignments held solely for lack of a permit but excludes cases involving other violations or specific intelligence of diversion to insecticidal use.

GST rule omission clarification applies with necessary modifications to state tax implementation, and implementation difficulties may be raised.
Clarification concerning the omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017 applies mutatis mutandis to implementation of the Maharashtra Goods and Services Tax Act, 2017. The central clarification is made applicable to promote uniformity. Any difficulty in implementing it may be brought to the notice of the Commissioner of State Tax, Maharashtra.

Export payment clarification applies with necessary modifications to state GST implementation for goods and services, supporting uniformity.
Clarification on receipt of payment for exports of goods or services issued by the Central Board of Indirect Taxes and Customs applies mutatis mutandis in implementing the Maharashtra Goods and Services Tax Act, 2017. This application is intended to maintain uniformity between the central clarification and implementation under the state law. Difficulties in implementation may be brought to the notice of the Maharashtra Commissioner of State Tax.

Input tax credit for manufacturers' authorised vehicle sales agents is addressed through clarification applicable to GST implementation.
Input tax credit admissibility for authorised agents appointed by motor vehicle manufacturers to sell vehicles is addressed in connection with Circular No. 231/25/2024-GST of 10 September 2024. The Central Board of Indirect Taxes and Customs issued Circular No. 262/08/2026 on 26 October 2026 on this subject. For uniformity, the central circular applies mutatis mutandis in implementing the Maharashtra Goods and Services Tax Act, 2017.

Anti-dumping circumvention safeguards require provisional assessment and customs guarantees for rock breakers and alloy steel tools exported from Malaysia.
Imports into India of Alloy Steel Chisel/tool and Hydraulic Rock Breaker in fully assembled condition exported from Malaysia are subject to provisional assessment pending an anti-circumvention investigation and until the Central Government takes a decision under rule 27(3) of the Customs Tariff anti-dumping rules. Provisional assessment is subject to furnishing a guarantee considered appropriate by the proper customs officer for any anti-dumping duty that may become payable following the designated authority's recommendations and the Central Government's decision. The officer may obtain sufficient guarantees calculated on the CIF value at 162.50% for fully assembled hydraulic rock breakers and 29.21% for alloy steel chisels/tools.

Tariff-rate quotas for imported vehicles cover engine-capacity categories and goods carriers subject to specified import procedures.
For vehicles imported as completely built units and not registered anywhere before importation, the quota quantities are 6,000 for engines not exceeding 1,500 cc; 6,000 for petrol engines over 1,500 cc and up to 3,000 cc or diesel engines over 1,500 cc and up to 2,500 cc; and 12,500 for petrol engines over 3,000 cc or diesel engines over 2,500 cc. A separate quota of 2,750 applies to completely built motor vehicles for transporting goods, excluding electric and hydrogen-fuel vehicles. Imports of the specified vehicles are governed by the arrangements and procedure in Annexure VII of Appendix 2A to the Foreign Trade Policy, 2023.

Mutual fund cash-market settlement permits scheme-level netting of eligible transaction funds while preserving gross securities settlement.
Scheme-level net settlement of funds is permitted for outright cash-market transactions of mutual fund schemes from April 1, 2027, while securities continue to settle gross. Netting is confined to the same scheme and settlement cycle, with no adjustment between schemes or portfolios. Where eligible purchases exceed eligible sales, the scheme must fund the residual obligation. Excess eligible sale proceeds cannot be applied to non-outright purchase obligations, which remain separately funded on a gross basis.

Accredited investor status determined by managers is recognised within groups, while onboarding accreditation lasts for the scheme's life.
Manager determinations are valid for three years and recognised by managers in the same group; investment advisers and research analysts may rely on them but cannot determine status independently. A manager outside the group must determine status afresh on onboarding. The manager records and confirms the status, accreditation date and validity in writing. The agency route remains available, and a valid agency certificate must be accepted without fresh determination. Agency certificates also last three years from accreditation; existing certificates retain their unexpired validity. An investor accredited at onboarding retains that status for the scheme's remaining life.

Currency derivatives positions without underlying exposure face an aggregate limit, with separate conditions for foreign investors and domestic clients.
Domestic clients and foreign portfolio investors may take long or short positions in Indian rupee currency derivatives without establishing underlying exposure, up to a single USD 5 million equivalent in outstanding notional value, aggregated across all rupee currency pairs and recognised stock exchanges. Foreign portfolio investors must also keep their short positions across all foreign currency-rupee contracts and stock exchanges within USD 5 million. Their long positions above USD 5 million across those contracts require underlying exposure to Indian debt or equity securities, including units of equity or debt mutual funds.

Remote KYC for overseas individual clients permits digital onboarding from compliant jurisdictions subject to verification and security safeguards.
Digital onboarding and re-KYC are permitted for individual persons resident outside India, including non-resident Indians, Overseas Citizens of India and foreign nationals, when they are located in a Financial Action Task Force (FATF)-compliant country. Intermediaries may rely on another SEBI-registered intermediary's KYC through KRA records or another financial-sector-regulated entity's KYC through CKYCRR records, but retain ultimate KYC responsibility. In-person verification is required, with video verification used where physical verification is not feasible. Intermediaries must comply with the applicable cybersecurity framework and provide completed KYC information to the KRA within three working days.

Trade complaint tracking requires periodic portal updates accessible to complainants until the dispute is resolved or finally disposed of.
Indian Missions Abroad and the concerned Foreign Trade Divisions must periodically update the action taken and the status of each complaint on the DGFT portal. Updates must continue in a timely manner until the complaint or dispute is resolved, closed or otherwise finally disposed of in accordance with the prescribed procedure. Complainants must be able to access all such updates through the portal.

ATA Carnet procedures simplify temporary imports and re-exports through centralized processing, physical verification, manifest reconciliation and compliance monitoring.
Temporary admission under ATA Carnet permits duty-free import of goods for display, demonstration or use at fairs, exhibitions and similar events, subject to applicable customs notifications, the ATA Convention and prescribed procedures. No separate Bill of Entry is required; cargo particulars are entered to facilitate closure of the Sea Arrival Manifest. No separate Shipping Bill is required for re-export under ATA Carnet; cargo details and system-generated references support closure of the Sea Departure Manifest. Where goods are not re-exported within the stipulated period, including any permitted extension, the cell takes steps to recover duty and applicable interest.

Depository receipts on REIT units require eligible issuers, specified international exchange listing, unitholder safeguards and applicable holding limits.
Depository receipts may be issued against units of a registered real estate investment trust as foreign-currency instruments listed on specified international exchanges. The underlying units must be deposited with a registered domestic custodian. Fresh issues require approval by at least 75% of votes cast, subject to exceptions for simultaneous initial domestic offerings and subsequent offerings within a previously approved limit. Units held for DR issuance count as non-public holdings when calculating minimum public unitholding. Applicable holding limits require aggregation of domestic and DR-backed units, including holdings of persons acting in concert where relevant.

Depository receipts on infrastructure trust units require nonresident holders and beneficial owners, specified exchange listing, pricing and disclosure compliance.
For a fresh issue, the investment manager must file the initial offer document through a merchant banker with the regulator and recognised stock exchanges. The regulator endeavours to send comments within seven working days, and the exchanges must decide on in-principle approval within 15 working days of receiving the application and required documents. The final offer document must also be filed. Fresh issues generally require prior approval by at least 75% of votes cast, subject to exceptions for simultaneous initial offerings and subsequent offerings within an already approved overall limit.

Cooling-off periods for offers for sale of illiquid private listed InvIT units are reduced with immediate effect.
The cooling-off period for offers for sale (OFS) involving illiquid units of private listed Infrastructure Investment Trusts (InvITs) is reduced to +/-8 weeks with immediate effect. The OFS framework for listed company equity shares also applies to units of Real Estate Investment Trusts (REITs) and InvITs, subject to specified conditions. For InvITs, the OFS trading lot must match the prescribed secondary-market trading lot. Retail investor provisions do not apply to OFS by private listed InvITs, and such offers remain open for one day only, on T day.

Designated customs officer changes from Import Noting to EDI for implementation of shipping message amendment advisories.
The designated customs officer in paragraph F(i) of Public Notice No. 53/2026 (Port), dated 8 October 2026, is changed from the Assistant Commissioner of Customs, Import Noting, Customs (Port), Kolkata, to the Assistant/Deputy Commissioner of Customs, EDI, Customs (Port), Kolkata. The designation concerns implementation of ICES Advisory Nos. 37/2026 and 38/2026 on amendments to CSN (SCA), SAM (SAA) and related SCMTR messages. All other contents of the public notice remain unchanged.

SCOMET export facilitation accepts eligible status certificates and extends repair-export authorisation validity with quarterly reporting obligations.
SCOMET authorisation-based facilitation under Chapter 10 of the Handbook of Procedures, 2023 extends with immediate effect to eligible holders of valid 4-Star or 5-Star Status Holder Certificates, subject to other prescribed conditions. For re-export to vendors or OEMs under the General Authorisation for Export after Repair in India (GAER), either certificate meets the certification requirement, but ICP compliance remains mandatory. GAER validity for export of imported SCOMET items after repair is extended from one year to three years from the date of issue. Post-shipment reports must be submitted within 30 days from the end of each quarter, subject to other applicable conditions.

Sea cargo manifest compliance requires phased replacement of erstwhile export messages with CIM messages, without implementation-phase penalties.
Sea cargo manifest compliance under the Sea Cargo Manifest and Transhipment Regulations, 2018 requires phased discontinuance of erstwhile export messages and adoption of CIM messages, with the transition extending through 31 January 2027. All stakeholders must adopt SCMTR-compliant software and message formats during the transition. Field formations may issue public notices and conduct stakeholder outreach in coordination with stakeholders, shall resolve system issues in coordination with DG Systems and bring policy issues to the Board. No penal action should be taken during the implementation phase; implementation difficulties may be brought to the Board.

International transshipment of sealed containers requires authorised movement, secure custody and timely onward shipment during maritime disruptions.
International transshipment of full-container-load (FCL) containers between the port terminal and designated container freight stations (CFSs) at Kandla is limited to cargo affected by maritime disruptions. For movement to a CFS, shipping lines must file the Import General Manifest using the Transshipment Cargo code, notify the terminal, submit a consolidated container list to Docks Preventive and obtain movement permission for communication to the terminal and CFS. The CFS arranges transport under a Custodian-Cum-Carrier Bond. Containers must be received with original seals intact and stored exclusively in the Customs-approved, physically demarcated area. Opening, examination, stuffing changes, re-containerisation and other reworking are prohibited under this procedure.