Duty free pre import of fabrics under Special Advance Authorization enables claiming alternative AIRs of duty drawback on exported garments.
Special Advance Authorization allows duty free pre import of fabrics for incorporation into exports and permits exporters to claim All Industry Rates of Duty Drawback with the DGFT fixing the value of other inputs for value addition norms, while preserving the alternative to claim Brand Rate under Rule 7 where input values are on actuals; customs notifications exempt the fabrics, prescribe modified AIR suffixes based on Cenvat usage, and require a shipping bill identifier for provisional drawback processing.

Removal of warehousing requirement for export oriented units shifts compliance to mandatory digital records and procurement certificate procedures.
Mandatory warehousing obligations for EOUs, EHTPs, STPIs and similar units are removed, delicensing these units as warehouses while retaining the governing exemption notification and related compliance obligations. Units must maintain prescribed digital records based on Form A with an audit trail capturing receipts, storage, processing and removals of imported goods received on or after the effective date, provide monthly digital copies to the proper officer, and integrate existing stock data; prior processed or cleared goods need not be migrated. Procurement certificates and reconciliation procedures replace re warehousing and bond to bond movement, with inter unit transfers supported by procurement certificates and normal commercial documents.

Removal of mandatory warehousing for export units: clearance now relies on procurement certificates and reconciliation.
Removal of the mandatory warehousing licence for export-oriented units means existing licences are delicensed and units must continue to observe applicable customs notifications and the foreign trade policy. Re-warehousing certificates and forwarding-letter formalities are dispensed with; instead units must furnish procurement certificates at import, provide Bills of Entry copies to the jurisdictional office on receipt, and allow reconciliation of imports with procurement certificates, while bond closure procedures tied to re-warehousing certificates are no longer required for affected imports.

Removal of mandatory warehousing requirements enables direct clearance to EOUs and similar units subject to procurement certificate and reconciliation.
Removal of mandatory warehousing requirements for 100% EOUs, STPIs and EHTPs is effective from 13th August 2016; re-warehousing certificates and related forwarding to Central Excise are dispensed with. In lieu, units must furnish Procurement Certificates at import or pre-authenticated Procurement Certificates, provide a copy of the Bill of Entry to the jurisdictional office on receipt of goods, and the jurisdictional office will reconcile imports with Procurement Certificates. Gate Officers may allow clearance after proper OOC.

Shore tank receipt quantity used as basis for customs duty on bulk liquid imports, except clearances using ship's ullage survey.
Customs duty on imported bulk liquid cargo shall be levied on the shore tank receipt quantity-the dip measurement in onshore tanks into which cargo is pumped-regardless of specific or ad valorem rates and including tariff value fixation; where cargo is cleared directly without pumping into shore tanks, assessment may be made using the ship's ullage survey report.

Accredited Client Programme facilitation: a nodal Cell appointed to assist trade with ACP/AEO implementation and queries.
A dedicated facilitation Cell has been formed to administer the Accredited Client Programme and Authorized Economic Operator programme for Bengaluru City and Air Customs Commissionerates. The Cell is headed by the Deputy Commissioner (Technical) and assisted by a Superintendent (Technical) and an Inspector (Technical) to interact with trade, receive queries and assist implementation of the Board and CBEC circulars governing ACP/AEO. Trade facing difficulties are to notify the Principal Commissioner via the Cell, which serves as the operational contact point.

Indirect Tax Dispute Resolution Scheme allows appellants to settle disputed duties by declaration, payment and obtain immunity.
The Scheme allows appellants pending before the Commissioner (Appeals) as on 1 March 2016 to file a declaration to a designated authority by 31 December 2016, pay tax, interest and 25% of the penalty within prescribed timeframes, and obtain an order of discharge. Receipt of payment leads to disposal of the appeal and immunity from further proceedings in respect of the declared dispute; payments are non refundable and discharge orders are not orders on merits. The Scheme lists specified exclusions and authorises rules and forms for implementation.

Drawback pendency clearance drive urges exporters to reply to EDI queries and submit documents or have claims processed on available information.
A special Drawback Pendency Clearance Drive requires exporters to check shipping bill status on the ICEGATE portal, reply to raised EDI queries, submit hard copy documents and Bank Realisation Certificates where applicable, and notify any difficulties to the Commissioner; unresponded claims will be settled on the basis of available information.

Closure of Customs Division shifts warehousing and ex-bond ICES processing to the customs station of import.
All tasks related to warehousing and ex-bond bill of entry on ICES will be handled at the respective customs station of import, and the standalone Customs Division office is discontinued; importers, warehouse licence-holders, customs brokers and trade members must now approach the Warehousing Section at the customs station of import for facilitation, with operational difficulties to be reported to the Deputy Commissioner (Technical) at the City Customs Commissionerate headquarters.

Valuation of second hand machinery: require independent appraisal to determine assessable import value under customs valuation rules.
Imports of used second hand machinery are to be valued on transaction value when sale meets CVR requirements, but post-sale reconditioning and buyer-incurred costs must be included in assessable value and may preclude application of transaction value. Where transaction value and other CVR methods cannot be applied due to lack of comparable data, the proper officer may apply the Residual Method to account for condition, depreciation, refurbishment and related charges. Importations should ordinarily be accompanied by an overseas inspection/appraisement report by a Chartered Engineer or equivalent in the prescribed form; domestic notified agencies may prepare Form-B reports if needed.

Limit on Indian currency use at duty free shops aligned with RBI export/import permissions, requiring INR pricing and exchange disclosure.
The previous ceiling on payments in Indian rupees at duty free shops has been revised to align with RBI permission on carrying Indian currency across borders; DFS operators must permit purchases in Indian currency up to the RBI-prescribed limit, display prices in Indian rupees alongside foreign currencies, publish the CBEC-notified fortnightly exchange rate, update websites and notices about the facility and limit, and follow prescribed duty-free procurement procedures for excisable goods.

Export transshipment module enables ETP-based ICES processing, gate-to-gateway movement, and automatic routing for export benefits.
The Export Transshipment Module in ICES 1.5 requires Transhippers to register a Transshipment Bond and BG, file an Export Transshipment Permit (ETP) via the Port/ICD Service Centre, obtain Preventive Superintendent approval and printed ETP, and ensure bond/BG debit on approval. On arrival at the Gateway Air site preventive checks precede an "Allowed for Shipment" entry; thereafter the airline files EGM and the SB moves to Drawback processing.

Factory Stuffing Permission amendments tighten eligibility, documentation and officer-designation requirements for exporters.
Amendments to the Factory/Warehouse Stuffing Permission procedure modify paragraph 11(vii) by replacing the word "three" with "two", substituting "Exporter" with "Merchant Exporter", and adding a new sub paragraph requiring proof of previous imports by the exporting entity in the last three years; paragraph 13 is amended to read "Additional Commissioner / Joint Commissioner" as the competent officer. Stakeholders are asked to report implementation difficulties to the Principal Commissioner.

Digital recordkeeping requirement for duty free warehouses mandates SKU level electronic records, audit trails and integrated passenger sales reporting.
Licensees of Duty Free Shop special warehouses must maintain electronic records of receipt, handling, storage and removal of goods at SKU level using mandatory data elements in Form A, with software that provides a secure audit trail. Monthly returns of warehouse transactions are filed with the bond officer within ten days after month end (Form A); expiring warehousing periods require information in Form B. Sales to international passengers must be recorded digitally in Form C and integrated into warehouse records every 24 hours; bond officers shall escort removals to points of sale and supervise compliance.

Single Window clearance reforms streamline drug and cosmetics imports by reducing ADC referrals and sampling through PECs and declarations.
SWIFT clearance for drugs and cosmetics is simplified by recognising a PGA Exemption Category for non-drug chemicals, permitting Integrated Declaration avoidance of ADC referral; allowing dual-use items and excipients to bypass ADC NOC if declared non-pharmaceutical grade, without APIs, and not for medicinal use; adopting risk-based inspection and sampling with ADCs drawing samples only when necessary and avoiding re-sampling of the same batch once NOC has been granted; accepting digitally signed declarations and guarantees within the Integrated Declaration; and mapping ADC clearance responsibilities to notified ICES/port locations with transshipment referral to the nearest ADC.

Risk Management System declaration accuracy required; shipping bills may be recalled for reassessment and examination.
Risk Management System (RMS) controls permit recall of shipping bills when officers or exporters identify incorrect classification, missing required documents, or other declaration discrepancies; officers must notify the System Administrator or designated supervisory officials immediately, while CHAs/exporters may request the export DC/AC to recall a shipping bill for reassessment and/or physical examination, and recalled cases must be reported daily in writing to JC/ADC through DC (SIB).

Correct declaration of imports preserves RMS facilitation; misclassification prompts recall and reassessment of bills of entry.
Recall and reassessment procedure is prescribed for Bills of Entry filed under the Risk Management System (RMS) where misclassification or other discrepancies are detected. Officers must report discrepancies to the System Administrator or designated supervisory officers; CHAs or importers may request the Group Deputy/Assistant Commissioner to recall the Bill of Entry for reassessment or examination, with daily written reporting of such recalls through the SIB officer for record. Trade must furnish accurate declarations to benefit from RMS facilitation.

Transit in sealed containers: customs seals, CTD documentation and insurance/guarantees secure Visakhapatnam-Nepal movements.
Transit via Visakhapatnam to Nepal operates only in sealed containers over specified road and rail routes; Indian Customs affix an additional one-time seal and record seal serial numbers on the Customs Transit Declaration (CTD). The CTD, supported by bill of lading, invoice, packing list and Nepalese licences or authenticated letters of credit, is endorsed in multiple copies at port and land customs stations and used to verify delivery. Sensitive goods require insurance, bank guarantee or undertakings assigned to the Commissioner of Customs to cover Indian duties or market-value differentials; communication protocols require daily electronic and postal exchange of CTD dispatch and receipt information.

Indian Customs EDI (ICES 1.5) launched at ICD Surat enabling electronic filing, transshipment automation and integrated bond/license management.
ICES 1.5 was launched at ICD Surat Hira Bourse effective 05.08.2016 to enable electronic filing and automated processing of Bills of Entry and Shipping Bills, mandatory registration of stakeholders (IE Code, customs brokers, airlines, custodians, DGFT licences, bonds, PLA accounts), prescribed use of code directories, and integration of transshipment (CTM/TP), valuation, notification based exemptions, bond/BG management and RMS guided appraisal, with digital signature remote filing and Single Window exchange of regulatory certificates.

Factory/warehouse stuffing permission for exporters requires application, sealed Central Excise verification/NOC, and supervised stuffing under conditions.
The Public Notice prescribes issuance of a one time Letter of Factory Stuffing Permission (LoFSP) to exporters from ICD Borkhedi on application and submission of prescribed documents, sealed NOCs and verification reports from jurisdictional Central Excise confirming genuineness and suitability of exporter and/or stuffing premises; provisional 30 day LoFSPs may be issued to Status Holders pending sealed reports, while non status first time exporters require prior sealed verification. The LoFSP limits scope, supervision, documentation, validity and cancellation procedures and mandates Central Excise supervised examination and sealing.