Bank guarantee exemption under advance authorisation schemes expanded for GST-registered manufacturers/service providers meeting export or GST thresholds.
Manufacturer exporters and service providers registered under GST who meet the specified export turnover threshold in the preceding financial year qualify for Bank Guarantee exemption under category (d), and those who have paid GST meeting the specified threshold qualify under category (e). The prior requirement for certification by jurisdictional Central Excise is discontinued; members of Export Promotion Councils may produce council certificates, while non-members may submit certificates authenticated by a practicing Chartered Accountant registered with the GST department, including the CA's GSTIN and registration details.

Bank Guarantee exemption allowed for GST-registered exporters meeting export performance or tax payment thresholds with EPC or CA certification.
Revised norms permit GST-registered manufacturer-exporters and service providers who meet prescribed export-performance or GST-payment thresholds in the preceding year to claim exemption from furnishing Bank Guarantees under Advance Authorisation, DFIA and EPCG schemes. Certification by jurisdictional Central Excise is discontinued: members of an Export Promotion Council may submit a council-issued certificate of export performance or tax/GST payment, while non-members may furnish a certificate authenticated by a practicing Chartered Accountant registered with GST authorities, the CA including his GSTIN and registration details.

IGST refund outreach: Special drive to rectify refund errors and expedite pending export tax incentive claims.
The Commissionerate of Customs (Export), ICD Tughlakabad, has launched a Special Drive and outreach programme to rectify errors and expedite disposal of pending IGST refund claims and other export incentives; exporters and stakeholders are invited to visit special desks in person with supporting documents during designated hours to resolve refund issues.

Bank Guarantee exemption for exporters expanded to GST-registered suppliers meeting prescribed export or GST payment thresholds.
Bank Guarantee waiver under the Advance Authorisation, DFIA and EPCG schemes is extended to GST-registered manufacturer exporters and service providers who have exported during the previous two financial years and meet prescribed export thresholds, and to those who have paid GST meeting prescribed thresholds in the preceding year. The prior requirement for Central Excise certification is removed; Export Promotion Council certificates or GST-registered Chartered Accountant certificates (including CA GSTIN) are acceptable for claiming exemption. Other provisions of the earlier circular remain unchanged.

Back-to-town procedure for export containers: return allowed with verification, LEO cancellation, benefit reversal, or re-import formalities.
Back-to-town return of export containers to Nhava Sheva is governed by three situations: where the vessel has not crossed territorial waters and EGM not filed, the Master must undertake non-crossing, containers are forwarded under transhipment without separate IGM, container and seal are verified, BTT procedure followed, LEO cancelled and export benefits withheld or reversed, with tampered seals sent for scanning and 100% examination. Where EGM was filed it must be amended and the same steps followed. Where the vessel crossed waters, returning consignments are treated as imports and full re-import formalities, IGM filing, benefit reversal and examinations apply.

Iron & Steel imports now require compulsory online registration under the Steel Import Monitoring System before arrival.
Import policy for specified Iron & Steel items in Chapters 72, 73 and 86 of the ITC (HS), 2017 is revised from 'free' to free subject to compulsory registration under the Steel Import Monitoring System (SIMS). Importers must submit advance information online to obtain an automatic Registration Number (valid 75 days) by applying no earlier than 60 days and no later than 15 days before expected arrival, and pay a fee of Rs.1 per thousand of CIF value (minimum Rs.500, maximum Rs.100,000). The Registration Number and expiry must be entered in the Bill of Entry. SIMS registration available from 16.09.2019 and applies to Bills of Entry on or after 01.11.2019.

Project Imports Module: Mandatory ICES project and PI bond registration; Bills of Entry must quote system project number.
ICES implements a Project Imports Module requiring compulsory project registration and registration of a national provisional PI bond. A system-generated project/license number must be quoted in all Bills of Entry filed under scheme code PI with item-wise serials, quantities, values and associated PI bond details; otherwise BEs will be rejected. The System will maintain automatic project and bond ledgers and allow online TRA issuance for imports at ports other than the port of registration. Finalization and bond re-crediting will use existing FAO/FDC options.

IGST payment verification extended so exporters may reconcile GSTR 1 and GSTR 3B discrepancies to claim export refunds.
Extension of the interim procedure to verify IGST payments where GSTN-to-Customs transmission failed is applied mutatis mutandis to Shipping Bills for April 2018-March 2019. The comparison of cumulative IGST payments in GSTR-1 and GSTR-3B (per Paras 3A and 3B of the earlier circular) shall cover April 2018-March 2019, and exporters must furnish a Chartered Accountant certificate evidencing that refunded IGST on exports reconciles with actual IGST paid for that period by the prescribed deadline.

Bank guarantee waiver for exporters and service providers based on export performance or GST payment under revised norms.
Revised norms allow GST-registered manufacturer exporters and service providers to claim Bank Guarantee exemptions under category (d) based on export performance over the preceding years and under category (e) based on GST paid in the preceding financial year. Certification by the Superintendent of Central Excise is no longer required; authorised holders may produce certification from their Export Promotion Council or, if not a member, a certificate authenticated by a practicing Chartered Accountant registered with GST, who must state his GSTIN and registration details. Other provisions remain unchanged.

Declaration of MEK/2 Butanone content allows bill of entry final assessment on second-check basis when supported by MSDS or PTR.
Trader-importers importing goods under CTH 3215, 3402 and 3814 from manufacturer-suppliers providing MSDS or valid PTR may have their Bills of Entry finally assessed on a second-check basis without departmental testing, by application of Para 4.1 of Public Notice No. 68/2019; all other conditions of PN 68/2019 remain applicable.

Rectification facility for SB005 invoice mismatches extended; exporters may avail with prescribed documentation and contact for assistance
A rectification mechanism for SB005 invoice mismatches on Shipping Bills is extended for filings up to 31.07.2019; exporters should avail the officer-assisted facility with required documentation. The mechanism supports IGST export refund processing, includes revised handling and disbursal of compensation cess, and provides contact points for assistance. Trade intermediaries are requested to publicise the notice.

Direct Port Delivery eligibility requires accredited status or sustained compliance; exclusions cover mis-declaration, prosecutions, and full-exam consignments.
Eligibility for Direct Port Delivery (DPD) is confined to importers with AEO accreditation or a clear compliance record coupled with sustained import volume, with possible relaxation of the volume criterion by the Chief Commissioner in deserving cases. Exclusions cover importers with mis-declaration or evasion allegations, those facing prosecution, consignments subject to full examination, and primarily LCL importers. DPD applies only to fully facilitated or unexamined consignments where the importer opens a PD account with the terminal and arranges transport; zones may impose further procedural requirements.

Disposal of seized liquor requires FSSAI NOC or destruction, with committee oversight and e auction where permitted.
Seized foreign origin liquor must be reviewed by a constituted Liquor Disposal Committee which shall verify consignments, obtain sampling, testing and a NOC from FSSAI where feasible, and dispose of NOC cleared stock via e auction to bidders complying with State Excise laws; consignments that cannot be sampled or cleared shall be destroyed following NDPS style destruction procedures, with a triplicate Certificate of Destruction and advance notice to the Principal Commissioner/Commissioner for possible inspection.

Recovery of export incentives requires a No Incentive Certificate on re import and verification before customs clearance.
Import clearance for re imported goods requires a No Incentive Certificate from the Regional Authority of DGFT where export incentive or reward credit under Chapter 3 of FTP was availed. Import Groups must verify this certificate before clearance, review past re imports for inadmissible duty credits, and coordinate with DGFT for recovery and reporting to higher authorities.

EGM filing requirements: correct and supplement EGMs to enable IGST refund migration and processing for exporters.
Exporters, CHAs and shipping lines must correct Electronic Goods Manifest (EGM) and ECM errors and file Supplementary EGMs where needed, presenting required documents to the EGM Cell so that claimed IGST refund credits can migrate and refunds be processed; until correct filing or error rectification occurs, IGST credits will not migrate and refunds will not be available.

IGST refund procedure: dedicated drive to process and rectify exporter claims, emphasising correct filing to reduce errors.
A dedicated administrative drive will be conducted by the Customs Commissionerate to process and liquidate exporter IGST refund claims and to enable use of the Board's extended rectification facility, with outreach to importers, exporters and customs brokers to promote correct filing procedures and minimise recurring errors.

Direct Port Delivery eligibility updated for importers, listing inclusion, exclusions, operational conditions, and documentation requirements.
DPD eligibility at Mundra Port is limited to importers who either hold AEO Tier I-III status or demonstrate a clear compliance record with at least 25 FCL TEU imports in the preceding year (subject to discretionary relaxation). Exclusions cover importers with mis declaration or duty evasion allegations in the last five years, those under prosecution, consignments requiring 100% examination, and primarily LCL importers. DPD is permitted only for consignments fully facilitated or not examined; importers must open a PD account, arrange transport, file advance bills of entry and pay duty prior to vessel arrival, and comply with Annexure A undertakings and other Commissionerate procedural formalities.

Recovery of export incentives requires No Incentive Certificate on re-import before customs clearance by customs authorities.
Importers must obtain and present a No Incentive Certificate from the Regional Authority when re-importing exported goods; Customs shall ensure this certificate is produced before permitting clearance so that recovery of export benefits granted under Chapter 3 incentive and reward schemes can be effected.

IGST refund processing for exports is blocked by EGM, GSTN and invoice integration errors; exporters must reconcile records.
Refunds of IGST on exports require correct migration of shipping bills from the IGST temporary scroll to the final scroll; errors in EGM filing, shipping bill identifiers or dates (SB001), GSTIN mismatches (SB003), invalid invoice numbers (SB005), and missing Gateway EGM (SB006) block integration and refunds. Exporters must amend returns, submit supporting GSTR 1/GSTR 3B documentation and concordance tables, file or correct Gateway EGM entries, or submit a Revised Refund Request (RRR) for differential amounts; a Special IGST Refund Drive and annexured lists are provided for rectification.

Product classification of automobile parts must follow principal use and HSN notes, ensuring correct tariff heading for vehicle accessories.
Classification guidance directs that automobile parts solely and principally for motor vehicles must be declared and classified according to their principal use and the HSN Section Notes and Chapter Notes. Items identifiable as motor-vehicle components should not be declared as general articles under unrelated tariff headings but must be classified under the tariff heading dedicated to motor-vehicle pads and accessories, with tariff determinations performed in accordance with the applicable notes and customs classification framework.