Special Notified Zone operations for rough diamonds require customs-controlled import, sale, custody, clearance, and re-export procedures.
Rough diamonds may be imported into the Special Notified Zone only by eligible foreign mining companies through air cargo, supported by an invoice, packing list, insurance documents and Kimberley Process Certificate. Customs examination, carat-weight reconciliation, sealing and secure custody are required before viewing or sale. Sales may be conducted only for complete lots, without sub-lot sales or mixing. The mining company's sale invoice forms the basis for customs valuation, and buyers require bill of entry clearance, duty payment and out-of-charge permission before removal. Unsold diamonds must be re-exported through a shipping bill within the stipulated period.

Preferential tariff claims require agreement-specific origin rules, with importer information requests limited to justified origin checks.
Preferential tariff claims must follow the Rules of Origin under the relevant trade agreement, which prevail over CAROTAR, 2020 in case of conflict. Under the India-UK CETA, a valid Origin Declaration supports preferential treatment without Form-I at the Bill of Entry stage. Origin-related information may be requested only where justified by risk-based checks and reason to doubt compliance. Earlier preference denials may apply to subsequent identical goods only after allowing the importer to furnish additional origin information.

Mandatory flame-retardant fabric qualifiers distinguish specified textile exports from other fabrics in electronic customs declarations.
Specified woven and knitted fabric tariff items under Chapters 52, 55 and 60 require mandatory additional qualifiers in electronic export declarations from 1 November 2026. Exporters must use the qualifier "CHR" and declare either "FR001 - Flame Retardant Fabric" or "FR009 - Other than Flame Retardant Fabric" while filing shipping bills in the Customs Automated System. The requirement distinguishes fabrics used in fire/flame-retardant textile products from other fabrics sharing the same tariff classifications and supports implementation of the Production Linked Incentive Scheme for Textiles.

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.

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.

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.

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.

Electronic courier-import refunds through ECCS introduce online filing, tracked scrutiny, electronic orders and post-audit replacing concurrent audit.
The ECCS Refund Module enables Authorised Couriers to electronically file refund claims for Courier Bills of Entry with supporting documents and bank-account details. Electronic filing generates a Refund Request Number for tracking and processing. The Proper Officer must notify deficiencies within 10 days, issue acknowledgement after compliance, and communicate show-cause notices and speaking orders through ECCS, including consideration of unjust enrichment. Concurrent audit is replaced by post-audit. Manual or electronic filing is permitted during transition, but manual claims are barred thereafter unless specifically permitted in writing.

Origin Declaration self-certification enables authenticated preferential tariff claims for eligible United Kingdom goods imported into India
The framework permits United Kingdom exporters or producers to self-certify origin through an Origin Declaration for preferential tariff claims in India. Before claiming preference, the declaration must be sent to the designated CBIC email address and the Indian importer's ICEGATE-registered email address. Authentication confirms the declaration's genuineness but does not independently establish originating status. Successful authentication generates a Unique Reference Number, which must be quoted in the relevant Bill of Entry. The declaration is valid for twelve months and generally covers one shipment, with specified use for related ex-bond clearances of warehoused goods. Declarations completed and authenticated after commencement may support claims for eligible goods already in transit or under customs control.

Container duty-free monitoring shifts to electronic reporting, ending manual shipping line submissions and reducing transaction-level bond administration.
Manual submission of container-wise documents and statements by shipping lines for containers imported under Notification No. 104/94-Customs is discontinued. Monitoring will instead rely on electronic reports generated by DG Systems for containers not re-exported within six months, to be published on the ICEGATE portal for action by shipping lines and Customs officers. Shipping lines, NVOCCs, steamer agents and authorised agents must continue to execute the bond without surety, while field formations and port operators are to integrate electronic gate systems and maintain movement records electronically.

Duty drawback deficiency memos under customs law require prescribed documents, with non-compliance leading to treatment as not filed.
Customs field formations are directed to issue deficiency memos for duty drawback claims under section 74 of the Customs Act, 1962 in the prescribed format. The template lists the documents and information to be furnished, including the calculation sheet, shipping bill, export and import documents, proof of duty payment, declarations or certificates for IGST-related claims, an affidavit, RBI permission where necessary, and other relevant records. Non-compliance within thirty days will result in the claim being treated as not filed under the applicable drawback rules.

Duty credit scrip re-credit determines drawback and refund treatment for imported goods, with cash payment excluded in these cases.
Re-credit mechanism governs drawback under section 74 and refund under section 27 of the Customs Act, 1962 where import duty was paid through duty credit scrips. Where duty was paid through RoDTEP or RoSCTL scrips, the admissible amount is to be granted by re-credit into the electronic credit ledger of the IEC holder, not in cash. For legacy schemes such as MEIS and SEIS, where re-credit is not feasible, Customs is to issue a re-credit certificate for DGFT revalidation with details of the utilised scrip, import date, and debit amount.

Sea cargo manifest compliance eases as phased electronic message rollout and transitional filing relief continue nationwide.
Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 is being rolled out through phased deployment of electronic messages for cargo movement, with arrival, departure and export transhipment messages stated to be operational nationwide and the remaining non-import transhipment message developments becoming fully operational from 1 July 2026. Transitional provisions are extended up to 31 August 2026, and no penal action is to be initiated for technical or procedural difficulties in online filing during that period.

Export consignment testing recognizes accredited laboratory reports for compliance, while risk-based cases still follow existing sample procedures.
NABL-accredited laboratories, laboratories recognised by Export Promotion Councils, or other recognised agencies may be used by exporters for testing export consignments for the destination country's regulatory requirements. Where such reports are submitted for compliance purposes and there is no risk-based intervention or intelligence, the proper officer is to consider them without mandatorily sending samples to CRCL. Risk-based intervention continues to follow the existing procedure.

Merchant Overtime Charges exemption for cruise passenger clearance at notified customs ports under 24x7 operations.
Merchant Overtime (MOT) charges are not to be levied for customs services rendered in relation to the clearance of international cruise passengers and their accompanied baggage at customs locations notified for 24x7 operations. The measure is intended to ensure uniform implementation of the customs clearance framework for cruise operations, and field formations are required to ensure strict compliance.

Entry Inward and Sail-out Clearance must follow statutory filings, with vessel boarding limited to risk-based checks.
Standardisation of procedures for grant of Entry Inward and Vessel Sail-out Clearance under the Customs Act, 1962, by clarifying that such clearance is governed by the statutory filing and verification framework and is not to be made contingent upon physical boarding of Customs officers on the vessel. Physical boarding is an independent statutory process, to be undertaken separately under the applicable legal provisions and imported stores regulations, where required. The circular directs prompt clearance upon filing of the requisite documents and completion of prescribed checks, with physical boarding undertaken only on a risk-based basis.

Customs circular validity extended for maritime disruption relief, keeping earlier facilities and conditions unchanged until 30 June 2026.
Extension of the validity of specified customs circulars issued under Section 143AA of the Customs Act, 1962, in response to maritime route disruptions caused by the closure of the Strait of Hormuz. The extended facilities under the earlier circulars continue in force up to 30 June 2026, while all other terms and conditions remain unchanged. Any implementation difficulty may be brought to the Board for further action.