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Circulars
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Jurisdiction of Reorganized Field Formations in Customs Chennai Zone
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Jurisdiction of reorganized customs formations: offences allocated where export Shipping Bills or import Bills of Entry are not filed.
Amendments to Annexure A reallocate jurisdiction for cases of offence and other matters where required export or import filings are absent: the export entry is amended to cover goods in the port area or already exported when Shipping Bills have not been filed, and a new preventive-commissionerate point addresses goods landed by import where Bills of Entry have not been filed. The changes apply to trade stakeholders and are effective from the notice date until further orders.
Need for better communication and coordination to avoid delay in assessment or examination and subsequent clearance of consignment from the docks
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Timely response to dock queries required to prevent escalation to system queries and ensure faster cargo clearance.
Goods must be presented for examination at CFS on the day of online bill of entry registration. Docks officers shall record document queries on the physical docket, hand the docket to the authorised CHA/CB pass holder or authorised importer representative with acknowledgement, retain a photocopy for records, and obtain endorsation of replies with date and time. If a docketed query is not answered within the prescribed period, the officer will raise it in the EDI system and report to the Deputy Commissioner/Assistant Commissioner (Docks).
Permanent Trade Facilitation Committee' (PTFC)
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Permanent Trade Facilitation Committee reconstituted to coordinate stakeholders and resolve import export clearance and infrastructure issues.
Permanent Trade Facilitation Committee for Shillong Customs is reconstituted under CBIC guidance to include customs, trade associations, logistics operators and brokers; members listed will meet periodically to identify and attempt to resolve import-export clearance problems and infrastructural bottlenecks, and must submit agenda points with background notes so concerned agencies can attend.
Implementation of New Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 in IECE
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Sea cargo manifest rules change: stakeholders face new filing duties and customs officers must attend mandated training on revised procedures.
The Sea Cargo Manifest and Transhipment Regulations, 2018 take effect 01.08.2019, altering manifest filing and advance-declaration obligations and reallocating responsibilities among shipping lines, agents, freight forwarders, custodians and terminal operators; Customs requires training for officers and stakeholders, with a compulsory session for Customs officials on 04.07.2019 at New Custom House, Mumbai to cover revised procedures and compliance duties.
Advisory for Bill of Supply issued by composition taxable person
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Composition taxable person must display prescribed bill and signboard statements; noncompliance may attract GST enforcement and penalties.
Composition levy taxpayers must print "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" on every bill of supply and display "COMPOSITION TAXABLE PERSON" on prominent notices or signboards at their principal and additional places of business; non compliance may lead to enforcement action and attract penalties, fines or prosecution under GST law.
EGM/EGM Error Queue in EDI System at Air Cargo Complex, Kolkata and Re-Transmission issue of Shipping Bills to DGFT
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EGM data accuracy: Airlines must correct EGM errors to enable shipping bill transmission and drawback/MEIS processing.
Directive requires airlines, exporters and customs brokers to ensure correct EGM and Shipping Bill data entry in ICEGATE/EDI so Shipping Bills proceed to ICES for Drawback and IGST refund processing and for transmission to DGFT. It identifies three system error types-L (LEO/EGM timing), P (package count mismatch) and H (part shipment aggregation mismatch)-and prescribes documentary remedies (customs endorsed manifest, airway bill copy, EDI manifest print). 'No EGM found' may be rectified by correcting airway bill particulars or, where an airline omitted an airway bill, by AC/DC approved EGM amendment with penalty as warranted. Retransmission to DGFT is possible absent EGM or license errors; LIC not filed errors are irrevocable under DGFT rules.
Launch of Indian Customs EDI System (ICES 1.5) for Imports and Exports, at Port Blair Port (INIXZI)
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Indian Customs EDI system launch at Port Blair: electronic filing, digital signatures, e payments, automated assessment and risk routing.
ICES 1.5 at Port Blair makes electronic filing of Bills of Entry and Shipping Bills mandatory via ICEGATE or Service Centres, requires registration of IECs, Customs Brokers and carriers, and introduces e SANCHIT for uploading digitally signed supporting documents. The system automates valuation, duty computation, appraiser allocation and bond debits/credits, mandates e payments for assessed duty above prescribed limits, integrates DGFT licences and PGAs through SWIFT, and routes declarations through a Risk Management System that determines examination, assessment and electronic clearance procedures.
Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act, 1962
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Manufacturing in bonded warehouses requires an integrated application, unified digital records, GST on domestic supply, and ex bond export procedure.
Manufacturing or other operations in a bonded warehouse under section 65 require an integrated application combining private bonded warehouse licence and section 65 permission, unified digital accounts as per Annexure B, execution of a triple duty bond in Annexure C, and monthly digital returns. Exported resultant products follow shipping bill and Warehoused Goods (Removal) Regulations with no import duty on contained imported inputs; domestic clearance is treated as a supply subject to GST and requires an ex bond bill of entry and payment of applicable import duties on contained inputs.
Procedure for implementing renewal of Self Sealing Permission to the Exporters
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Self-Sealing RFID permission renewal: extension permitted for exporters upon lease verification and required documentation.
Self-Sealing (RFID) permission for exporters is granted for premises based on ownership, lease or rent documentation and physical verification; for leased/rented premises validity matches the lease/rent period. Renewal for such permissions may be granted by the Deputy/Assistant Commissioner, Self Sealing Unit, upon submission of a renewal request letter, self-certified copy of the old self-sealing certificate, self-certified IEC, PAN and GSTN copies, and a valid lease/rent agreement, subject to physical verification and absence of specific adverse information with the permission of the Commissioner of Customs (Port).
Phasing out of physical copies of Merchandise Exports from India Scheme (MEIS)/Services Exports from India Scheme (SEIS) Duty Credit Scrips issued with EDI port as Port of registration
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Paperless duty credit scrips for export incentives now transmitted electronically; ownership and debiting verified via exporter records and customs system.
Paperless MEIS/SEIS duty credit scrips issued for EDI registered exports will be electronically transmitted to the customs system; ownership will be verified via the DGFT portal and all debits will be made and verified in ICES by the proper officer, with existing registration and assessment procedures continuing except for the need to present physical security paper scrips.
Implementation of PGA eSANCHIT - Paperless processing under SWIFT Uploading of Licence/Permits/Certificates/Other Authorisations (LPCOs) by PGAs
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eSANCHIT: PGAs must upload LPCOs; beneficiaries barred from uploading after 01.07.2019; IRNs sent via ICEGATE emails.
PGAs must upload digitally signed licences, permits, certificates and other authorisations (LPCOs) to eSANCHIT; IRNs for such LPCOs will be sent only to ICEGATE-registered beneficiary email addresses. From 01.07.2019 beneficiaries may no longer upload previously issued LPCOs; PGAs must upload LPCOs issued during the 15 days before the cut-off and may upload earlier LPCOs to enable beneficiary use.
Notification of FSSAI's Authorised Officer for Deen Dayal Port at Kandla under Section 47 (5) of FSS Act, 2006
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Authorised Officer notification for imported food clearance at Kandla designates customs officers to clear consignments under FSSAI authority.
Notification designates two Customs Superintendents at Kandla Commissionerate as Authorised Officer for clearance of imported food consignments at Deen Dayal Port, Kandla and Adani Bulk Terminal, Tuna, pursuant to the Food Safety and Standards Act and an Order of the Food Authority's CEO; officers and regional office contact details are provided for port level inspection and clearance functions.
Implementation of UNSC Resolutions on Democratic Peoples' Republic of Korea (DPRK)
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UN Security Council sanctions implementation requires strict customs checks to prevent prohibited trade with DPRK.
Implementation of UNSC Resolutions under Chapter VII requires Indian Customs to ensure accurate country of origin and destination declarations and to enforce prohibitions on imports and exports related to DPRK. Prior DGFT notifications give effect to successive UNSC measures. Recent misdeclarations naming DPRK, attributed to lack of due diligence, have caused reputational issues. Stakeholders are instructed to exercise care when filing Bills of Entry and Shipping Bills, and to report difficulties to the Assistant/Deputy Commissioner (EDI), Custom House, Visakhapatnam.
Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act
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Labelling compliance in bonded warehouses permitted without prior customs permission, simplifying statutory packaging obligations for importers and traders.
The Board authorised labelling, fixation of retail sale price and comparable statutory compliance operations in all Customs bonded warehouses without the need for prior specific customs permission, modifying the earlier public notice; this direction is issued as a Standing Order for officers and difficulties may be reported to the Additional/Joint Commissioner, Bond Department.
Implementation of Export Transhipment (ET P) Module for movement of export cargo from Kolkata Port to Gateway Port in ICES - clarification.
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Transhipment bond requirement: MLOs must register continuity bonds as TP bonds and present permits for ICES shipment approval.
Continuity Bonds for export transhipments must be registered in ICES as Transhipment (TP) Bonds by the Main Line Operator (MLO) or its authorised Carrier/Custodian. The authorised MLO/Carrier/Custodian must produce the Transhipment Permit to the Customs Officer at the gateway port before ICES approval of "Allowed for Shipment," after which the bond debited during ETP approval will be re credited. Manual Shipping Bills, including SEZ LEO cases, require a separate Continuity Bond registered locally, with manual debiting and recrediting tied to hard copy TP endorsement until NSDL is interfaced with ICES.
Introduction of Project Imports Module in ICES
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Project Imports registration in ICES requires mandatory project number and PI bond registration before filing import declarations.
A new Project Imports module in ICES centralises registration, a national provisional bond category PI, filing of provisional Bills of Entry with item wise debits against the project and bond, and finalisation with bond recrediting. Projects must be registered in the LIC role and approved in APR to obtain a ten digit project number starting with "99". Registration requires scheme code PI, item details with CIF in foreign currency, and mandatory PI bond; subsequent BE filing will not be allowed without the project number.
Implementation of UNSC Resolutions on Democratic Peoples’ Republic of Korea (DPRK)
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UNSC Resolutions compliance: customs must inspect and block trade linked to DPRK while protecting humanitarian shipments.
Customs must enforce binding UNSC Resolutions on DPRK by inspecting cargo originating in, destined for, brokered by, or transported by DPRK-linked entities across airports, seaports and free trade zones, while minimizing impact on humanitarian shipments; importers, exporters and brokers must exercise due diligence in declaring country of origin and destination and consult Appraising Main offices or the designated Deputy Assistant Commissioner on difficulties.
Implementation of PGA eSANCHIT- Paperless Processing under SWIFT- Uploading of Licenses/ Permits/ Certificates/ Other Authorizations (LPCOs) by PGAs
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PGA Upload of Licences and Permits on eSANCHIT mandates PGAs to provide LPCOs; beneficiaries barred from uploading.
Establishes PGA upload of digitally signed LPCOs onto eSANCHIT as the primary mechanism; IRNs will be sent to beneficiaries via ICEGATE-registered email addresses and ICEGATE registration is required. Beneficiaries are barred from uploading previously issued LPCOs from the cut-off date; PGAs must upload LPCOs issued during the prior 15 days and may upload older LPCOs to enable use. Implementation issues may be reported and the instructions operate as a standing order for officers and staff.
Applicability of Additional Customs duty on goods re-imported under Customs Notification No. 94/96-Customs dated 16.12.1996 exported earlier for exhibition purpose/ consignment basis
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Additional customs duty on re-imported jewellery: no duty where exported under bond/LUT without sale; rebate exports require repayment.
Jewellery exported under bond or simple LUT for exhibition or consignment involves no sale and, under the Articles of Jewellery (Collection of Duty) Rules, liability to central excise arises on first sale; therefore condition 1(d) of Notification No. 94/96 requiring payment of central excise at re-import is not applicable and no additional customs duty is payable on such re-import provided other notification conditions are met. Exports under rebate, however, entail prior payment and re-import must follow the rebate-repayment provision (condition 1(c)).
Extension of Public Notice, which expired on 18.06.2019 to another year
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Chartered Engineer empanelment extended; applications invited to enlarge panel for valuation of second hand machinery under customs procedures.
Extension of the empanelment for Chartered Engineers for valuation of second hand machinery is announced for one additional year, permitting existing panel members to continue; fresh applications are invited to enlarge the panel from Chartered Engineers recognised by the Institution of Engineers, India, with required documentary proof, interview-based shortlisting, annual self-appraisal reporting, and review of panel membership, while misrepresentation or incomplete applications will result in cancellation or non-consideration.

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