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].

Customs Health Cess on medical device imports requires declaration and specified Bill of Entry entries to claim exemption.
Introduction of Customs Health Cess imposes a 5% ad valorem duty on imports of medical devices under headings 9018-9022 as valued under the Customs Act; the system will calculate the cess on tariff declaration. Notification No. 08/2020 provides exemptions for certain goods, and importers claiming exemption must declare Notification Type "C" and AD Flag "+" in the Bill of Entry SBE Duty Tag when filing via RES software.

Mandatory export data enhancement: shipping bills must record origin, preferential agreement and standard unit code, and GSTIN required.
From 15.02.2020, Shipping Bills filed electronically on ICEGATE must include for each item the State and District of Origin, any applicable Preferential Agreement, and the Standard Unit Quantity Code (SQC) for the tariff heading; additionally, GSTIN declaration is mandatory for GST registered importers and exporters, and DG (Systems) will publish field level technical guidance.

Transhipment of export cargo: pilot facility via land customs to Kolkata extended; stakeholders urged to report implementation difficulties.
The Central Board of Indirect Taxes and Customs has extended a pilot mechanism permitting transhipment of export cargo from Bangladesh through designated Land Customs Stations for onward movement to Kolkata Port or Airport in containers or closed bodied trucks; the facility continues under prior circulars as amended and officers are instructed to facilitate prescribed customs controls, documentation and container integrity, while reporting any implementation difficulties to the Board.

Valuation of second hand machinery: certified chartered engineer inspection reports must support declared import values.
Valuation of imported used machinery should use the transaction value where Rule 3 applies; if not, subsequent valuation rules may be impracticable and the proper officer may need to apply the residual method under Rule 9 to account for condition, depreciation, refurbishment and related pre shipment or dismantling charges. To ensure uniform and commercially realistic valuation, Customs will accept inspection/appraisement reports from qualified Chartered Engineers based in the country of sale or from engineers empanelled by the Customs House, using prescribed Form A (overseas) or Form B (local) reports, and will compare declared values against appraisal and depreciated values, invoking Rule 12 where significant differences arise.

Sea Cargo Manifest Transhipment Regulations require ICEGATE registration and dual-format message testing before full format switchover.
The notification requires all stakeholders to register and apply via ICEGATE to operate under the Sea Cargo Manifest Transhipment Regulations, with entities filing specified messages and manifests. Some classes must satisfy particular registration conditions such as pre registration of a National Surety Bond, while others receive auto approval after meeting ICEGATE prerequisites. Entities performing multiple roles must submit separate applications. During the interim testing phase stakeholders must transmit both existing and new format messages to ensure smooth switchover; registration approval queries are handled online with manual submission of additional documents where required.

Customs Health Cess imposed on specified medical device imports; ICES updated to calculate cess and apply exemptions automatically.
Customs Health Cess has been introduced on imports of specified medical devices as a duty of customs at the ad valorem rate; exemptions have been issued and declaration of the tariff item will cause automatic calculation of the cess in the electronic system.

Social Welfare Surcharge payable in cash; not admissible for MEIS/SEIS scrip debit, per administrative circular.
Levy and collection of the Social Welfare Surcharge on imports under schemes including the Merchandise Exports from India Scheme and the Services Exports from India Scheme require payment of the surcharge in cash at import clearance, and the surcharge is not eligible for debit against MEIS or SEIS scrips; stakeholders are directed to follow the detailed procedural guidance set out in the referenced administrative circular.

Import policy change: goods under Exim code 151190 moved from free to restricted import regime, affecting import clearances.
Import policy for goods under Exim code 151190 has been changed from free to restricted pursuant to DGFT Notification No. 39/2015-2020. A Public Notice from the Commissioner of Customs, Cochin dated 03.02.2020 notifies customs brokers, importers, exporters and other stakeholders of this amendment and encloses the DGFT notification to inform them of the revised import clearance status and related compliance requirements.

Sea cargo manifest registration requires ICEGATE enrolment and testing to enable filing in new prescribed manifest formats.
Registration under the new Sea Cargo Manifest Regulations (SCMTR) requires all maritime stakeholders to enrol and apply through ICEGATE to file specified messages and manifests in the new formats; distinct stakeholder categories must submit separate applications per role, some registrations are auto-approved while others require customs officer approval, and a testing phase mandates filing in both old and new formats to ensure smooth switchover.

Bills of entry filing suspension enables ICES updates for proposed Union Budget duty-rate changes and requires stakeholder compliance.
Filing of bills of entry is temporarily unavailable from 20:00 hours on 1 February 2020 until completion of ICES 1.5 updates required to implement proposed Customs duty-rate changes. Importers, exporters, Customs Brokers and other stakeholders are advised to comply with the temporary filing restriction. The requirement operates as a standing order for officers and staff of all Appraising Groups at Jawaharlal Nehru Custom House.

Customs duty revisions and tariff reclassification impose immediate rate changes and new verification and ledger mechanisms.
Immediate scope of the Finance Bill, 2020 notifications includes chapter wise amendments to Basic Customs Duty rates and tariff lines, withdrawal or conditioning of concessional entries and exemptions, adjustments to Social Welfare Surcharge and NCCD for specified goods, imposition of a Health Cess on medical devices (with stated exemptions), creation of a preferential treatment verification regime under a new Chapter VAA, establishment of an Electronic Duty Credit Ledger, strengthened safeguard and anti circumvention rules, and specified retrospective GST/cess measures; select changes take effect by declaration under the Provisional Collection of Taxes Act, 1931.

PGA e-SANCHIT: Beneficiaries barred from uploading LPCOs from 31 Jan; PGAs must upload recent permits.
Implementation of PGA e-SANCHIT requires PGAs to upload digitally signed LPCOs on e-SANCHIT; four new PGAs are added, bringing total enabled PGAs to 47. From 31.01.2020 beneficiaries are barred from uploading previously issued LPCOs; PGAs must upload LPCOs issued in the 15 days before the cut-off and may upload earlier LPCOs to enable beneficiary use. Communications will occur via ICEGATE-registered e-mails and beneficiaries should ensure correct e-mail registration.

Exemption on copper concentrates imports: declared gold and silver value excluded from basic customs duty when assay certificate provided.
Exemption permits exclusion of the value of gold and silver in imported copper concentrates from basic customs duty upon production of an assay certificate; system changes require importers to set the RSP flag to C, enter the notification and the combined gold and silver value in the RSP table, and the electronic system will automatically exclude that value for basic duty computation while keeping total invoice value for additional duties.