All Industry Rates applicability removed - Brand Rate drawback must be determined on actual duties in the post GST regime.
Earlier circulars permitting application of All Industry Rates to Brand Rate fixation were based on a pre GST premise of unrelieved excise duties; post GST subsumption of those duties and availability of input tax credit removes that premise. Therefore those circular provisions do not apply to exports in the post GST era, and any duties not refunded or neutralised may be claimed by exporters on an actual basis under the applicable Drawback Rules.

Faceless assessment in customs: virtual group-based, interface-free processing to streamline and standardise Bill of Entry assessments.
A pilot faceless assessment under the Turant Customs scheme will auto-queue and mark Bills of Entry for Chapter 85 (Group 5A) to a Virtual Group; nominated officers will assess on a first-cum-first-served basis without stakeholder interface to reduce dwell time and ensure uniformity. Filing procedures at existing locations, RMS instructions, Dock/CFS examination and sample drawing remain unchanged; Group 5A retains non-assessment functions. Importers and brokers must upload required documents via e-Sanchit to facilitate quick assessment.

Risk Management System extended to additional land customs stations, triggering ICES-linked automated risk selection for exports and imports.
The Risk Management System for exports and imports is extended to Kamardwisa (Rangapani) LCS and Darranga LCS and will apply at Moreh LCS and Agartala LCS upon ICES 1.5 activation. Processing and selection procedures in ICES after RMS introduction will follow the protocols set out in Facility No. 03/2019 and Facility No. 04/2019 dated 11.02.2019.

MEK/2-Butanone declaration required in import bills; MSDS and valid test reports may avoid routine departmental testing.
Import consignments under CTH 3215, 3402 and 3814 must state MEK/2 Butanone content or "MEK/2 Butanone free" in the Bill of Entry and upload manufacturer's certificate of analysis, MSDS and valid PTR on e-sanchit. Departmental testing will follow existing instructions and may be conducted randomly. Manufacturer-importers meeting documentary conditions (proof of manufacturer/importer status, supplier as manufacturer, declared PTR and MSDS/certificate of analysis) may receive final assessment on second-check basis without routine testing. PTRs under Standing Order No.17/2009 under six months may be relied upon unless doubt exists.

Coastal cargo exemption requires manifest filing when using berths shared with import/export traffic and permits random checks.
Vessels carrying exclusively coastal goods are exempted from filing Bills of Coastal Goods, obtaining port clearance, filing shipping bills and related formalities, but when operating from berths used by import or export vessels they must file arrival and departure cargo manifests under Section 30 and Section 41. Preventive officers may, with supervisory approval, conduct random checks to ensure no import or export goods are loaded on such coastal vessels; officers are directed to adhere to these requirements.

Shore tank receipt quantity governs customs assessment of liquid bulk; Warehouse Bill of Entry must be amended before ex bond clearance.
Shore tank receipt quantity is the basis for customs duty assessment on liquid bulk imports stored in bonded tanks; a joint discharge survey signed by surveyors, custodian and Customs Officer is required. Discrepancies between Manifest/B/L and shore tank receipts are to be assessed on shore tank quantity. For excess, a manual Bill of Entry with approval must be filed; for short quantity, the Warehouse Bill of Entry must be amended before filing the Ex-Bond Bill of Entry following a prescribed five-step administrative procedure culminating in regrant of Out Of Charge and immediate effect as a standing order.

Customs EDI rollout deferment; manual processing continues pending e-payment and bank authorization issues at affected stations.
Implementation of ICES 1.5 at specified Land Customs Stations is deferred because banks have not completed authorizations for e-payment and the e-payment facility is not available; consequently, manual filing and processing of bills of entry and shipping bills will continue at the affected stations and Facility No. 12/2019 is amended to that extent.

Container handling in bonded warehouses permitted to enable statutory labelling; repacking into mono and outer cartons allowed.
Repacking imported Bottled in Origin alcoholic beverages by removing the original shipper's carton for statutory labelling and placing bottles into mono cartons and outer cartons is not a manufacturing or processing operation and thus cannot be authorised under manufacture/processing provisions; however, such dealing with containers to prevent loss, deterioration or damage is permissible in public and private bonded warehouses under the Customs Act's container management allowance.

Project Import Module mandates electronic project registration, PI bond linkage, and filing of import declarations under the PI scheme.
Project Imports will be processed through a new ICES Project Import Module: projects are registered in the LIC role and approved in APR to generate a 10 digit project number, registration requires entry of all imported items with quantity and CIF value and mandatory PI bond details, PI bonds are a new national provisional bond usable at any port, BES must be filed with scheme code PI quoting project item serials and project number, item wise bond debits and a project ledger will be maintained, and finalization and bond re crediting will use FAO and EDC role functions.

Risk Management System extended to exports and imports; prior standing orders and facility instructions must be followed.
Implementation of the Risk Management System (RMS) for exports and imports is instituted and officers are directed that the procedural instructions in Standing Order No. 03/2019 and Standing Order No. 04/2019, as well as Facility guidance, must be followed at customs stations where RMS has been made operational, aligning local administration with the RMS framework for risk profiling and examination selection.

Recovery of drawback for unrealized export proceeds may proceed ex parte after offered personal hearing and documentation deadline.
Recovery of drawback is being pursued for exporters who failed to submit Bank Realization Certificates or negative statements evidencing realization of export proceeds; Show Cause Notices under Rule 16A were issued and defaulting exporters listed in an annexure are invited for personal hearing and document submission within the prescribed period. Failure to appear or produce proof will result in ex parte Orders-in-Original and initiation of revenue recovery, while exporters with existing proof are directed to submit copies to avoid coercive action.

Refund of IGST on imports: specialized agencies can claim refunds under Section 55 and customs will operationalise the mechanism.
Refund of IGST on imported goods by specialised agencies is to be operationalised by customs field formations pursuant to the refund framework under Section 55 of the CGST Act and related rate notifications. Specialised agencies paying IGST at import are eligible to claim refunds upon production of certification that goods are for official use, and customs formations must implement this mechanism as a standing order.

Re-import exemption clarification: re-imported exhibition or consignment goods not subject to integrated tax where no supply occurred.
Re-importation of goods sent abroad for exhibition or on consignment is not a supply where no consideration existed at export, and therefore not a zero-rated supply; no LUT/bond is required for that outward movement, and because no integrated tax was payable at export, the customs condition demanding integrated tax payment on re-import to claim exemption does not apply-such re-imports should be classified under the residuary customs entry instead.

Refund of IGST on imports enabled; customs to process refunds for specialized agencies under prescribed certification and parity mechanism.
Customs field formations are to provide refund of IGST paid on import of goods by specialized agencies notified under the refund provisions, using the refund framework under Section 55 of the CGST Act and the notification-based certification requirement that goods and services are used for official purposes, consistent with the parity principle in the Customs Tariff Act.

Customs bonded transshipment permission grants airline custodian rights subject to bond security and compliance controls
M/S Inter Globe Aviation Limited is approved as custodian for Customs bonded transshipment cargo to/from Jaipur Airport under Section 45(1) of the Customs Act, subject to Goods Imported (Conditions of Transshipment) Regulations and specified CBEC circulars. Conditions include execution of a bond and bank guarantee, separate palletisation and international marking, separate IGM manifestation, Customs supervision and escort for movements, EGM certification and pre alerting destination Customs, storage within designated Customs areas, liability for loss or damage, monthly reporting, and penalties including demand of FOB value and bond enforcement for failure to return endorsed EGM within the prescribed period.

Paperless Processing of Regulatory Licences: PGAs to upload LPCOs and beneficiary uploads will be deactivated.
PGAs must upload digitally signed Licenses/Permits/Certificates/Other Authorizations onto the eSANCHIT platform; beneficiaries will be deactivated from uploading previously issued LPCOs from the cut off date. PGAs are required to upload LPCOs issued during the prior fifteen day window and may upload earlier LPCOs to enable beneficiary use. PGAs must communicate via ICEGATE registered email addresses and ensure beneficiary registration, relying on Board guidance for an auto registration process permitting limited eSANCHIT communication without digital signatures.

Private bonded warehouse permissions under Section 65: integrated application, recordkeeping, bond format, and operational duty rules.
Prescribes a unified application and procedural framework for private bonded warehouses and manufacturing under Section 65 of the Customs Act, 1962, integrating approvals under Section 58 and Section 65, mandating specified recordkeeping (Annexure B), a triple duty bond format (Annexure C) under Section 59, designation of the jurisdictional Commissioner as single authority, and operational rules allowing duty free import of inputs, zero rating on exports, duty on domestic clearance, and detailed security, fire safety and IT compliance requirements.

Export obligation monitoring requires payment of duty with interest and bond recovery when discharge proof is not produced post-expiry.
License holders under EPCG and Advance Authorization must produce EODC within prescribed periods; failure to discharge block-wise export obligations renders the proportional duty on the unfulfilled portion, with interest, immediately payable and recoverable. Customs may enforce bonds, bank guarantees or corporate guarantees, detain and sell goods under customs control, and issue simple notices for proof of discharge; matters where a licensee has applied to the granting authority for EODC may be kept in abeyance, but absent proof recovery action must be initiated without awaiting adjudication.

Electronic Data Interchange mandates electronic customs filing at notified land customs stations, altering import and export clearance procedures.
ICES 1.5 implementation requires that all statutory import and export declarations and documents at the named Land Customs Stations be filed and processed electronically through the Electronic Data Interchange (EDI) system, with the Facility No. 07/2018 procedures applying mutatis mutandis and adherence to the prescribed Standard Operating Procedure for electronic clearance.

eSANCHIT paperless LPCO uploads by PGAs: beneficiaries blocked from self upload from 01/08/2019; ensure correct ICEGATE email registration.
PGAs must upload digitally signed Licenses/Permits/Certificates/Other Authorizations (LPCOs) to eSANCHIT via SWIFT at ICES locations; 16 additional PGAs have been added, raising the total to 43. Beneficiaries are barred from uploading previously issued LPCOs from 01/08/2019; PGAs must upload LPCOs issued in the 15 days before that date and may upload older LPCOs. PGAs will communicate LPCO notifications and IRNs to ICEGATE registered email addresses, and beneficiaries should ensure correct ICEGATE email registration.