Duty drawback: foreign bank charges may be treated within allowable agency commission and need not reduce FOB if within cap.
Duty drawback may be permitted on the FOB value without deducting foreign bank charges where such charges are documented service fees by intermediary banks; these charges are to be treated within the overall agency commission limit previously accepted by the Board, and any agency commission plus foreign bank charges exceeding that overall limit must be deducted from FOB for duty drawback. Customs field formations should regularise cases on merits based on documentary evidence and address existing show cause notices accordingly.

Duty drawback on FOB value allowed despite foreign bank charges; excess combined charges must be adjusted before drawback grant.
Duty drawback may be permitted on FOB value without deducting foreign bank charges; foreign bank charges are allowed to be considered within the overall agency commission limit, but where agency commission and foreign bank charges together exceed that overall limit, the excess must be deducted from the FOB value for granting drawback. Exporters should apply to the Assistant Commissioner (Drawback) for regularization of short realization and report implementation difficulties to the office.

Prohibition of e cigarette imports: ban on import and export of e cigarettes and ENDS, subject to licensed drug product exemption.
Import and export of electronic cigarettes and all forms of ENDS-including refill pods, atomizers, cartridges, heat not burn products and similar devices-are prohibited, irrespective of name or form, except for products licensed under the Drugs and Cosmetics Act under ITC HS Code 8543; customs stakeholders must treat the applicable trade notifications and this public notice as a standing order to prevent and act against such imports.

Manufacture in bonded warehouses: obtain Section 58/65 permission, keep prescribed records, execute bond, and follow customs/GST payment rules.
MOOWR, 2019 and the Circular require applicants to hold or seek a private bonded warehouse licence under Section 58 and permission under Section 65, use the integrated application (Annexure A), maintain prescribed digital records (Annexure B), and execute the prescribed bond (Annexure C) satisfying Section 59. Licensees must account for imports, domestic receipts, processing, job-work, resultant product removals, waste treatment, and pay applicable customs duty, GST and compensation cess on clearance for home consumption, while exports require shipping bills and GST invoices; prior officer permission for each removal is not essential where documentation is filed and duties paid.

Proper declaration of chocolate imports: require separate brand and type entries to ensure accurate customs valuation and assessment.
Each imported chocolate must be declared by distinct brand and specific product attributes (such as cocoa percentage and additives) as separate items in the Bill of Entry because valuation and customs assessment vary materially by brand and composition. Assessing officers are instructed to verify brand and type prior to valuation, and importers/brokers must fully describe products; this Public Notice serves as a Standing Order for officers and staff to prevent undervaluation.

Prohibition of electronic cigarettes: cross border import and export barred, with enforcement by customs and a licensing exception.
Import and export of electronic cigarettes, ENDS, Heat Not Burn products, e hookah and their parts or components (e.g., refill pods, atomisers, cartridges) are declared prohibited by amendments to the ITC (HS) import and export schedules; the prohibition excludes products licensed under the Drugs and Cosmetics Act, 1940. Customs authorities are instructed to strictly enforce the notifications to prevent any attempted importation or exportation of these goods.

Bonded warehouse manufacture permissions enable integrated licensing, recordkeeping and duty/GST compliance for export or domestic clearance.
Prescribes an integrated procedure under MOOWR, 2019 and section 65 requiring a private bonded warehouse licence (section 58) and use of a unified application form; mandates security, fire safety, surveillance and personnel sufficient for secure storage; requires maintenance of prescribed digital accounts (Annexure B) and execution of a triple-duty general bond (Annexure C). Exports of resultant products require shipping bill and GST invoice with no customs duty on imported inputs; domestic clearances are taxable supplies under GST with ex-bond bill of entry and duty payment on contained imported goods. Exempt or nil-rated imports may be brought in on a home-consumption bill of entry and are not warehoused goods. Prior permission for removals is not essential where prescribed documentation is filed and duties paid.

Refund limitation period: submit acknowledgements and deficiency responses for SAD claims or face summary disposal after deadline.
The notice directs that pending refund claims for the SAD additional duty filed within the statutory limitation period but incomplete due to deficiency memos must be supported by original dated acknowledgements, the deficiency memos, and replies within one month; claims submitted within that period will be processed through a special drive, while incomplete cases without representation by the deadline will be summarily disposed of without further reference.

Duty drawback treatment: foreign bank charges permitted within prescribed commission ceiling; excess must be deducted from FOB value.
Duty drawback may be permitted on FOB value without deducting foreign bank charges, provided such charges fall within the overall agency commission ceiling recognised by customs policy; where combined agency commission and foreign bank charges exceed that ceiling, the excess must be deducted from FOB. Customs field formations should regularise short realisations caused by foreign bank charges on the basis of documentary evidence and revise show cause notices accordingly, treating the notice's directions as a Standing Order.

Mandatory electronic submission of import supporting documents in e-SANCHIT required; missing uploads prompt electronic queries and verification.
Dispenses with paper submission of import supporting documents and requires mandatory electronic upload in e-SANCHIT, with air way bill and commercial invoice-cum-packing list as minimum requirements and additional documents where goods attract restrictions or exemptions. Shed officers must verify uploads before granting Out Of Charge and may issue electronic queries for missing documents, which importers/customs brokers must answer by uploading the specified files; the notice operates as a standing order for ACC (Import) staff.

Duty drawback: foreign bank charges not to be deducted from FOB when within overall agency commission limit, subject to evidence.
Duty drawback may be permitted on the FOB value without deducting foreign bank charges if such charges are documented; foreign bank charges and agency commission are to be treated within an overall 12.5% limit of FOB value, and if their combined amount exceeds that limit it must be deducted from FOB for granting drawback. Field formations should regularise short realisations based on documentary evidence and treat related show cause notices accordingly.

Faceless assessment for specified machinery imports automates virtual-group processing to streamline clearance and reduce dwell time.
A pilot faceless assessment under Turant Customs will automatically queue and assign Bills of Entry for Chapter 84 to a system-nominated Virtual Group for scrutiny of assessment and import permissibility, with forwarding to shed/CFS for examination per RMS or examination orders; importers and customs brokers must upload requisite documents via e-Sanchit to facilitate prompt assessment.

Transhipment of export cargo via LCSs to Nhava Sheva requires a Bill of Transhipment, ECTS seals and a bond.
The pilot permits transhipment from Bangladesh through specified LCSs to Nhava Sheva, requiring filing a Bill of Transshipment in triplicate, sealing the cargo with an ECTS seal (seal number declared), and furnishing a bond equal to twice the value of the goods. Cargo movement must be under customs supervision, mixed consignments for discharge in India are prohibited, and at the port the superintendent verifies ECTS seal integrity, records the sea manifest and trip report, after which the bond may be credited or cancelled.

All Industry Rates applicability ends post GST; exporters must claim unrefunded duties on actual basis under drawback rules.
Pre GST circulars allowing All Industry Rates (AIRS) for certain exempt inputs no longer apply in the post GST era because GST subsumes central excise and allows input tax credit/refund. Duties not refunded or neutralized post GST may be claimed by exporters on an actual basis under Rule 6 and Rule 7 of the Customs, Central Excise Duties Drawback Rules, 2017; exporters may approach the Brand Rate Unit for assistance.

Advanced Queue Management System requiring e-token registration now governs visitor access and entry to appraising groups, enforcing token-only entry.
Implementation of an Advanced Queue Management System at JNCH makes e-token registration mandatory for visitors seeking to meet Deputy/Assistant Commissioners or appraising officers. Electronic kiosks generate paper tokens showing queue position; visitors are permitted entry only when their token number is displayed. The system aims to facilitate trade and prevent unauthorised loitering; operational difficulties are to be reported to the designated nodal officer.

Duty drawback on FOB value allowed despite foreign bank charges; excess agency commission or bank fees must be adjusted.
Duty drawback may be granted on FOB value without deducting foreign bank charges where such charges are documented and fall within the administratively permitted overall agency commission allowance; if the combined agency commission and foreign bank charges exceed that allowance, the excess must be deducted from FOB for drawback. Exporters can seek case by case regularisation with documentary evidence and field formations should reconsider issued recovery notices accordingly.

Disposal of confiscated drones: transfer to defence and security agencies free-of-cost subject to regulatory compliance.
Guidelines require confiscated drones to be inventoried, DGCA-classified and transferred when "ripe for disposal" to four focal Customs Commissionerates for centralised stocking, joint inspection and distribution. DRI and Customs field formation needs are met first; remaining stock is allocated equally to the Ministry of Defence and the Ministry of Home Affairs after nodal-officer joint inspections. Transfers are on a gratis, as-is where-is basis; recipients must ensure DGCA and WPC compliance, provide documentation, and are prohibited from reselling drones, which must be destroyed at end-of-life. Records and acknowledgements are mandatory.

Export Promotion Circle address change-EPC 1 relocated within the commissionerate; existing restructuring provisions remain unchanged.
The public notice amends the commissionerate's cadre restructuring by relocating the Export Promotion Circle (EPC 1) to a new office within the New Custom House; all other provisions and subsequent amendments of the original notification establishing the EPC remain unchanged.

Duty drawback on FOB value permitted despite foreign bank charges, subject to the overall agency commission limit.
Duty drawback may be allowed on the FOB value without deducting foreign bank charges; agency commission and foreign bank charges taken together must not exceed the overall commission limit allowed by the Board, and any excess should be deducted from FOB. Field formations should regularise short realisations where exporters provide documentary evidence such as export invoices and bank confirmations and should reconsider issued show cause notices accordingly.

IGST refund for exporters depends on correct EGM filing, GST return reconciliation, and submission of prescribed supporting documents.
IGST refunds require correct EGM filing so Shipping Bills migrate from the IGST Temporary Scroll to the final IGST Scroll; exporters with EGM errors (SB002/SB006), invalid invoice errors (SB005), GSTIN mismatches (SB003) or Shipping Bill detail errors (SB001) must coordinate with airlines, rectify GSTR I/GSTR 3B, submit GSTR 1/Table 6A and a concordance table, or file a Revised Refund Request (RRR) where applicable, and submit reconciliation details to the IGST Refund Cell for refund processing.