Customs Cargo Service Provider registration required; shipping lines, freight forwarders and NVOCC must register and comply with HCCAR obligations.
All shipping lines, freight forwarders, NVOCC and other persons handling imported or export goods in any customs area are required to register and obtain approval as Customs Cargo Service Providers under the Handling of Cargo in Customs Areas Regulations, 2009 (as amended). Approval depends on meeting prescribed infrastructure, security, insurance, bond and IT connectivity conditions, undertaking indemnity and cost recovery obligations, maintaining records and schedules of charges, and complying with restrictions on removal, transfer or subcontracting of customs area functions; applications follow specified forms and timelines, with statutory procedures for review, suspension, revocation and penalties.

Paperless LPCO processing: beneficiary uploads disabled, PGAs must upload authorizations and ensure ICEGATE email registrations.
Implementation of paperless LPCO processing requires PGAs to upload digitally signed Licenses/Permits/Certificates/Other Authorizations via SWIFT on e-SANCHIT at ICES locations; beneficiary uploading of previously issued LPCOs will be deactivated from the cut-off date, PGAs must upload LPCOs issued within the 15-day window and may upload earlier LPCOs to enable beneficiary use, and must ensure correct ICEGATE-registered email addresses for communication and IRN delivery.

Export data locality requirement: Shipping bills must record origin state, district, GSTIN and preferential details to align with GSTN.
The electronic integrated declaration for exports must include item-level State of Origin, District of Origin, any invoked Preferential Agreement details, and the Standard Unit Quantity Code, and exporters/importers registered under GST must declare their GSTIN; technical guidance will be issued for the new shipping bill fields.

PGA eSANCHIT paperless LPCO uploads enabled; beneficiaries barred from self-upload after the cut-off date-PGAs must upload recent LPCOs.
PGAs must upload digitally signed Licenses/Permits/Certificates/Other Authorizations (LPCOs) onto eSANCHIT for paperless processing; three additional PGAs are enabled, bringing the total to fifty. Beneficiaries will be barred from uploading previously issued LPCOs on eSANCHIT from the cut-off date, while PGAs should upload LPCOs issued in the 15 days before the cut-off and may upload earlier LPCOs. Communication with beneficiaries must occur via ICEGATE-registered email addresses, with simplified auto-registration available for limited eSANCHIT purposes without digital signatures.

Exporters: IGST refund claims now subject to risk based verification with prescribed submission and escalation timelines.
Refund claims supported by alleged ITC obtained through fake invoices will be held in abeyance and exporters subject to risk based selection must submit detailed information in Annexure A. Jurisdictional CGST offices shall complete verification within fourteen working days of receipt, with escalation to the Principal Chief Commissioner/Chief Commissioner if not completed and a subsequent seven working day target for resolution; pending refunds over one month may be raised as grievances for committee review.

Shipping Bill Data Requirements mandate origin codes, standard unit quantities, PTA status, cess details and mandatory invoice IRN upload.
From 15 February 2020 Shipping Bills must include State and District of Origin codes, a Standard Unit Quantity Code with actual quantity, a Preferential/FTA code (or NCPTI if not applicable), and separate GST Compensation Cess details. Export invoices must be uploaded in e-Sanchit and the invoice Image Reference Number with the appropriate document code (380000 for Invoice, 331000 for Invoice cum Packing List) declared in the Shipping Bill.

Imported food testing: must use only FSSAI notified laboratories for sample analysis, and customs to enforce confidentiality.
Imported food samples must be analysed only in FSSAI notified laboratories; customs Authorised Officers at the designated 150 PoEs shall ensure use of those labs. FSSAI has published a consolidated list of 183 NABL accredited notified laboratories and 18 referral laboratories with accreditation validity, testing scope and contact details. The notification supersedes prior authorisations and is implemented with a transition period; lists are maintained and updated on the FSSAI website. Repeated use of the same lab for analysis should be avoided where possible to maintain confidentiality.

Social Welfare Surcharge on imports must be paid in cash; duty credit scrips cannot discharge the surcharge going forward.
Social Welfare Surcharge (SWS) is a customs duty on imported goods, calculated on the aggregate of duties, taxes and cesses, and is additional to other customs charges. Duty credit scrips under export incentive schemes are a mode of payment for Basic Customs Duty and Additional Customs Duty but do not envisage debit of SWS. Following judicial clarification that SWS is not exempt, SWS must be paid in cash on future imports, while past debits of SWS in duty credit scrips will be accepted as duly collected revenue.

Brand declaration requirements: specify each coffee brand and variant separately to secure correct customs valuation and checks.
Importers and customs brokers must specify the Brand (or declare explicitly as unbranded) and each variant/quality of instant coffee as intrinsic parts of the description when filing the Bill of Entry; different brands and qualities must be itemised separately because valuation varies by brand and specification. Assessing groups must verify brand and type before assessment and Bills of Entry with incomplete details will be subjected to First Check examination. This Public Notice is to be treated as a Standing Order for officers and staff.

Social Welfare Surcharge cannot be debited through duty credit scrips and must be paid in cash, past debits retained.
Social Welfare Surcharge (SWS) is an additional customs duty calculated on aggregate duties, taxes and cesses on imported goods and is not an exemption covered by the Foreign Trade Policy or related exemption notifications. Duty credit scrips under export incentive schemes function as a mode of payment for specified customs and excise duties, not as a waiver of other levies; accordingly SWS cannot be debited through such scrips and must be paid in cash. Past debits of SWS to duty credit scrips will be accepted and no cash recoveries will be insisted for those cases.

Transhipment permission for carrier operations enabling regulated air cargo movement subject to bond and regulatory compliance.
Permission is granted to M/S. InterGlobe Aviation Ltd to act as carrier and customs cargo service provider for the transhipment of import and export cargo by air between Air Cargo Complex, Mumbai and seven destination customs stations, subject to the company's export and import bonds and bank guarantee and to compliance with Chapter VIII of the Customs Act, the Goods Imported (Conditions of Transshipment) Regulations, 1995, the Handling of Cargo in Customs Areas Regulations, 2009, relevant CBIC circulars and public notices; the permission is valid only while the required bond/bank guarantee remain in force, noted until 09.12.2020.

Import declaration accuracy: Correct, detailed descriptions required to determine customs valuation for glass beads, including coatings and shape.
Import declarations must contain clear, explicit descriptions and all material specifications of glass beads to determine correct customs valuation. Declarations should state whether beads are branded or unbranded; faceted or otherwise; specific or assorted in shape, size and colour; and whether any surface coatings or treatments are present. These particulars must be included in the Bill of Entry and import documents, and any implementation difficulties should be reported to the customs office.

Sanction of prosecution: prescribed internal routing and approval channels for Group A customs officer prosecution proposals.
Sanction of prosecution for Group 'A' customs officers where the Prevention of Corruption Act is not invoked shall be processed by the Commissioner (Investigation Customs) and the Commissioner (GST Investigation) through the Member in charge of the Zone; proposals from DRI/DGGSTI shall be routed through Member (Investigation), CBIC. Cases involving the Prevention of Corruption Act must be routed to the Directorate General of Vigilance. Chief Commissioners and Director Generals must circulate these guidelines and report difficulties to the Board.

Paperless LPCO upload requirement: beneficiaries barred from self-upload; PGAs must upload authorisations and ensure ICEGATE email registration.
Implementation of PGA eSANCHIT mandates electronic uploading of digitally signed LPCOs by PGAs; three additional PGAs are enabled and beneficiaries will be deactivated from uploading previously issued LPCOs from the cut off. PGAs must upload LPCOs issued in the 15 days before the cut off and may upload earlier LPCOs. Communication and IRN transmission will use ICEGATE registered email addresses, with simplified auto registration based on GST email ids for limited eSANCHIT functions. Customs formations must publicise this requirement and assist beneficiaries with correct ICEGATE email registration.

Exporters: follow SOP, submit Annexure A for withheld IGST refunds; CGST verification within 14 working days.
The SOP requires that refunds suspected of fraudulent IGST monetisation be kept in abeyance, with selected exporters' consignments subject to 100% examination and verification driven by data analytics. Exporters must submit the Annexure A dataset and documents to jurisdictional CGST authorities; verification is to be completed within 14 working days, with escalation to the Pr. Chief Commissioner/Chief Commissioner and a further seven working days for resolution. Annexure A lists detailed GST, transactional, financial and documentary evidence; Annexure B provides escalation email contacts.

All Industry Rates revision for duty drawback updates tariff-specific rates and claim suffixes, affecting multiple export sectors.
Revision of All Industry Rates (AIR) assigns tariff-specific AIRs with applicable caps and requires exporters to suffix tariff items with 'B' to claim standard AIRs and 'D' where an alternative lower AIR applies for apparel produced under the Special Advance Authorization Scheme. The revision adjusts rates across multiple sectors due to changes in duties, import input prices, export FOB values and import intensity, introduces new tariff items, revises certain descriptions, deletes drawback entries linked to Section 65 units, and modifies caps for selected motor vehicle-related items.

Shipping bill data requirement: include district, SQC, PTA/FTA details and cess to improve export data quality.
Exporters must furnish additional mandatory fields in the Shipping Bill including State and District of Origin, Standard Unit Quantity Code (SQC), applicable Preferential/Free Trade Agreement particulars, and GST Compensation Cess to improve export data quality and enable monitoring of exports under PTAs; implementation issues are to be reported to the Additional Commissioner (Air Cargo Export).

Shipping bills must list state/district of origin, SQC, PTA status and GST compensation cess; invoices require IRN uploads.
From 15.02.2020, each Shipping Bill item must mandatorily declare State and District of Origin (using prescribed codes), Standard Unit Quantity Code and quantity, Preferential/FTA status using prescribed codes (or a non preference code if none), and GST Compensation Cess amount in the Single Window Table; invoices must be uploaded to e Sanchit with document codes and IRNs; GSTIN declaration is mandatory for GST registered persons.

Electronic sealing for bonded warehouses: RFID one-time locks required to secure and track movement of goods to and from warehouses.
The circular extends RFID-based REID self-sealing to goods deposited in and removed from customs bonded warehouses, requiring use of RFID one-time-locks sourced from CBIC-listed vendors that meet ISO specifications. Licencees must procure readers and ensure seals link TID numbers to warehouse codes; specified data elements (including IEC, entry/shipping bill numbers, seal serial, sealing time/date, container or vehicle registration, and origin/destination codes) must be captured in a web application. Tampered seals trigger examination or refusal to unload and trip reports from destination scans serve as statutory acknowledgements.

Customs Health Cess imposed on imported medical devices, requiring specific BE declarations and verification of system duty calculations.
A Customs Health Cess of 5% ad valorem applies to imports of medical devices under headings 9018-9022, effective 02.02.2020, with exemptions under Notification No. 08/2020. ICES has been updated to calculate the cess automatically; to claim exemptions filers must use Notification Type "C" and AD Flag "+" in the Bill of Entry. Trade must verify duty calculations for entries cleared on 02-Feb-2020, manually check initial assessments, and report discrepancies to the Assistant Commissioner (EDI) or [email protected].