Risk based selectivity criteria waive PGA NOCs for low risk consignments, with RMS directing checks and restricting manual referrals.
The Single Window Project uses Risk Management System criteria to refer Bills of Entry to PGAs for NOCs; low risk consignments will have PGA NOCs waived with a waiver message printed on the Bill of Entry, and Customs officers must not manually refer waived consignments except with Assistant/Deputy Commissioner approval. The RMS will issue on screen instructions for documentary checks, inspections, and sampling, and Commissioners must notify trade and advise accurate declaration of end use and product details.

Single Window interface delegation for customs clearance of food consignments ensures authorised officers clear imports and follow testing protocols.
The order implements operational procedures under the Single Window Interface for Facilitating Trade, directing that SWIFT route food consignments to FSSAI where offices exist while at other locations delegated Authorised Officers or Port Health officers handle clearance; Commissioners must identify delegated locations, ensure officers are authorised, record acceptance or rejection in examination reports, adhere to the FSSAI accredited laboratory list, and organise training on food-safety procedural and legal requirements.

Rebate of State levies on garment exports: exporters may opt for ROSL scheme; CBEC to administer and disburse.
ROSL establishes an optional rebate of State levies on garment exports (Chapters 61,62) administered by CBEC with rates and caps in two schedules; exporters must make an item-level claim cum declaration at shipping bill filing (EDI scheme-code constitutes declaration). Rebate is calculated on FOB using notified rates/caps, processed in parallel with Duty Drawback, automated by Systems Directorate where possible, and paid by PAO subject to Ministry of Textiles budget. Overpayments, non-realisation of export proceeds, or wrongful declarations trigger recovery coordinated with the Textile Commissioner.

Insurance requirement for customs cargo service providers reduced to shorter storage-period, easing bond obligations under HCCAR.
Regulatory amendment reduces the period for calculating the insurance and bond amount required from Customs Cargo Service Providers under Regulation 5(1)(iii) of HCCAR; insurance should be equal to the average value of goods likely to be stored for a shorter average storage period based on projected capacity and clearance/transit times, with the Commissioner of Customs able to specify amounts considering goods already insured, and public notices to be issued for implementation.

Removal of mandatory warehousing requires EOUs, STPIs and EHTPs to maintain digital import records and procurement reconciliation.
Notification 44/2016 amends Notification 52/2003 to remove mandatory warehousing and delicence EOUs, STPIs and EHTPs as warehouses effective 13 August 2016; units must maintain digital records of imported goods based on Form A with an audit trail, update records immediately on receipt or removal, provide a monthly digital copy to the proper officer, furnish procurement certificates and bills of entry for reconciliation, and follow commercial documentation and intimation procedures for inter unit transfers.

Admissibility of cenvat credit: unutilized credit in DTA units may transfer on conversion to EOU enabling its use for duty payment.
Admissibility of unutilized cenvat credit on conversion of a DTA unit into an EOU is affirmed; unutilized cenvat credit standing in the books of the DTA unit immediately before conversion is admissible to the resultant EOU. The earlier circular providing for lapse of such credit is withdrawn, and the transfer principle applicable to manufacturers under the cenvat credit framework applies to EOUs, permitting use of cenvat credit for duty payment by EOUs.

Indirect Tax Dispute Resolution Scheme stays appeals and enables declarations for discharge following prescribed deposits and forms.
The Indirect Tax Dispute Resolution Scheme permits appellants before the Commissioner (Appeals) on the cut-off date to file a declaration in Form-I with the designated authority, obtain Form-2 acknowledgement which stays appeal proceedings, deposit prescribed sums and report deposits in Form-3 within prescribed timelines, and receive a discharge order in Form-4; the Commissioner will remove the appeal upon matching Form-4 but such disposal has no precedential value.

Hazardous cargo storage distances prescribed: distinct rules for explosives and IMDG-based separation for general cargo.
Guidelines require segregation of hazardous imported or exported goods with explosives treated separately. A uniform thirty-metre separation from administrative buildings is prescribed for hazardous goods other than explosives, while explosives remain subject to the earlier two-hundred-metre guidance. Separation between hazardous and general cargo in port areas must follow the IMDG Code. Land storage in notified areas must comply with specific statutory rules for the commodity, and where port rules conflict with specific rules, the specific rules prevail. Annexure A of CBEC Circular No.4/2011 is modified accordingly and public notices are to be issued.

Disposal of confiscated goods: small lots offered to cooperatives at uniform rebate; higher value lots sold via e auction with no rebate.
Confiscated/seized consumer goods valued up to Rs. Five lakh shall be offered to NCCF/Kendriya Bhandar and eligible cooperative societies at a uniform rebate of 10% subject to eligibility criteria (ten years' operation, tax return filings, annual genuineness certification by an AC/DC level officer), obligation to sell to bona fide consumers, no selective item choice, first come first served allocation, and departmental scrutiny of accounts; goods above that value and other confiscated goods must be sold by e auction/auction cum tender, with no rebate available.

Indirect Tax Dispute Resolution Scheme enables declaration based settlement that suspends appeals pending compliance and deposit reporting.
The scheme permits parties with appeals before the Commissioner (Appeals) at the cut-off date to file a declaration with a designated authority using prescribed forms: Form-I for declaration, Form-2 for acknowledgement which suspends appellate proceedings, Form-3 for reporting deposits made under the scheme, and Form-4 for issuance of a discharge order. The Commissioner will reconcile Form-4 with the designated authority's copy and remove the appeal from pendency, with such disposal carrying no precedent value. The notice also names the authorised designated authority and invites reference to the scheme for full compliance details.

Self-assessment obligation: importers must declare anti-dumping duty applicability when filing Bills of Entry or face penalties.
Importers and Customs House Agents must accurately self-assess and declare the leviability of Anti-dumping Duty when filing online Bills of Entry; failures detected in audits to declare and pay applicable anti-dumping duties for certain imported chemicals may attract penal action under the Customs Act, and any implementation difficulties should be reported to the Commissioner.

Boarding and rummaging of vessels, aircraft and vehicles must follow risk-based selection, standard reporting and anti-gratification measures.
The Instruction mandates that boarding and rummaging remain a core preventive function against smuggling, to be conducted on risk management and intelligence grounds; full detailed rummages where indicated; confidentiality in deciding selection parameters; quarterly review of parameters; use of prescribed Rummaging Report and Rummaging Register with specified signing authorities; adoption of local public notices/standing orders to streamline boarding, feedback and entry-inward procedures; and measures to prevent illegal gratification with disciplinary consequences for breaches.

Withdrawal of government appeals under litigation policy announced; listed appeals discontinued and stakeholders asked to publicize.
Withdrawal of appeals under the Departmental Litigation Policy: the Commissioner of Customs (Preventive), NER, Shillong has withdrawn specified departmental appeals before the appellate forum pursuant to CBEC litigation policy and departmental instructions. Trade associations, chambers of commerce and members of the Permanent Trade Facilitation Committee are requested to circulate and publicize the list of withdrawn appeals to their constituents.

Provisional assessment security requirements: bank guarantee or cash deposit mandated; prior deposit requirement dispensed to ease clearance.
The Board rescinded the 2011 provisional assessment regulations and directed that provisional assessment under section 18 requires an importer to execute a prescribed bond undertaking to pay any duty deficiency and to furnish security as the proper officer deems fit; mandatory personal sureties are disallowed and security must be a bank guarantee or cash deposit, with security levels set by importer class and nature of the provisional assessment and calculated on duty differential.

Customs Broker License renewal requires specified declarations, supporting documents and an application at least ninety days before expiry.
Renewal of a Customs Broker Licence requires an application filed at least ninety days before expiry, accompanied by specified declarations and supporting documents: confirmation of no change in constitution/address; no time expired/inoperative identity cards; accounts maintained as required; disclosure of pending judicial/quasi judicial cases; no departmental arrears; self attested copies of Form B licence, PAN, membership certificate where applicable, list of identity card holders with card numbers and validity, and payment evidence of the renewal fee. Processing is normally completed within sixty working days and approved renewals will be published monthly.

Removal of mandatory warehousing requirements: BIE for home consumption now required, single procurement certificate register instituted.
Removal of mandatory warehousing requires filing BIE for Home Consumption instead of warehousing BIEs, eliminating the need for Ex-Bond SIBs; a single consolidated Procurement Certificate register will be maintained and Procurement Certificates must be defaced by the authorised officer; adherence to the circular and notification guidelines is required and implementation issues must be reported to the office.

Duty free shops and special warehouses must keep computerized SKU records, file Forms A/B, integrate passenger sales daily in Form C.
Licensees of Special Warehouses and Duty Free Shops must maintain computerized electronic records (SKU-based) with an audit trail of receipt, handling, storage and removal of goods; file monthly returns in Form A and pre-expiry returns in Form B; keep digital passenger sales records in Form C integrated daily into warehouse records; obtain bond officer acknowledgements on receipt; follow prescribed escorted removal and sales accounting; furnish solvency certificates equivalent to duty liability (with limited exemptions); and bear customs supervision costs on Merchant Over Time or Cost Recovery bases as determined by licensing authorities.

Refund and adjudication in SEZs now follow customs and central excise procedures, with audits by designated customs officers.
Amendment provides that Refund, Demand, Adjudication, Review, and Appeal for authorised SEZ operations, transactions, goods and services shall be made by the jurisdictional Customs and Central Excise authorities under the Customs Act, the Central Excise Act and the Finance Act and related rules and notifications. It further mandates that audits of indirect tax matters in SEZs be conducted by customs officers drawn from a panel prepared by the jurisdictional Development Commissioner in consultation with the jurisdictional Chief Commissioner of Customs and Central Excise.

No Objection Certificate waiver for export consignments to specified countries; exporters must comply with importing-country regulations.
The requirement for a No Objection Certificate from port drug control offices has been removed for export consignments to specified countries to ease regulatory procedures for export of drugs, medical devices and cosmetics; exporters must nevertheless comply with the importing countries' regulatory requirements and report any difficulties to the issuing authority.

Service Delivery Excellence Model adds SAD refund claim disposal and assigns process owners for core customs services.
Implementation of the Service Delivery Excellence Model (Sevottam) at the General Commissionerate of Air Cargo Complex adds disposal of SAD refund claims to the services covered. The notice requires acknowledgement of written communications and conveyance of decisions, and designates process owners: ACAO (Admn) for acknowledgements, AC (Sevottam) for decisions, AC/DC (SAD Refund) for SAD refund disposal, and Supdt CIU for release of seized documents.