Identity card validity reduced to one year for fishermen; applies to new and renewed cards immediately.
Validity of laminated photo identity cards for fishermen is reduced from three years to one year, applying to cards issued or renewed henceforth; all other issuance and renewal procedures and conditions remain unchanged and the amendment takes immediate effect.

Importer registration verification: single-zone verification accepted across Mumbai Customs zones, subject to random checks.
First-time importers must submit VAT/Sales Tax registration, bank certification of account and signatures, proof of payment through the importer's account, prior year balance sheet, and latest income tax or sales tax return. Verification carried out in any one Mumbai Customs Zone (NS-I, III or V) will be accepted across the other Zones, with names of verified importers updated weekly on the Zone website and subject to random verification; listed importers need not re-submit documents for first-time imports in another Zone.

Customs documentation simplification reduces hard-copy requirements and permissions, easing compliance through continuity bonds and single-copy transshipment.
Customs procedures are simplified by restricting hard-copy IGM submissions to two, permitting a continuity bond and merged guarantee for port clearance to reduce documents and submission frequency, limiting Sub Manifest Transshipment Permit hard copies to one, and removing the need for separate permission when transshipment mode changes provided the carrier intimates the change and the bond covers both modes.

Procurement certificate verification required; failure to produce re warehousing certificates may trigger demand notices and clearance restrictions.
Verification of Procurement Certificates and mandatory receipt of Re warehousing Certificates are required to complete duty free import warehousing under the EOU scheme. PCs must be presented in sealed covers and are subject to random verification; RWCs must be submitted within the prescribed period from PC issuance or demand notices and other restrictions will follow. Two warehousing procedures operate: officer supervised warehousing and conditional self bonding by eligible EOUs, both requiring specific inspection, endorsement, register entries and issuance or closure of entries in TAR and PCR upon receipt of RWCs.

Merged commercial invoice and packing list accepted for customs if it includes required shipment details; separate list optional.
Customs will accept a commercial invoice cum packing list as sufficient for import and export processing where it contains the packing-list-specific shipment details-description of goods, marks and numbers, quantity, gross weight, net weight, number of packages, and types of packages-while importers and exporters may still provide a separate packing list if they choose.

Export certificate for personal jewellery enables verified sealing and documented re-import procedures for passengers carrying jewellery abroad.
Facility permits passengers to obtain an export certificate for personal jewellery carried abroad to enable duty-free re-import, limited to non-commercial quantities. Passengers must submit detailed packaging lists, ownership proof or affidavit, coloured photographs, valid travel documents and an undertaking to re-import. Jewellery is inspected, appraised, repacked, labelled, sealed with Customs Seal and recorded in a register. On departure Customs endorses packing lists and retains copies; on return Customs detains jewellery in warehouse, appraises to match export records, cancels endorsed lists if matched, releases jewellery and charges warehouse fees to the passenger.

Re-export permissions for mistakenly imported goods now delegable to customs officers, enabling expedited decisions and fewer delays.
Permission for re-export of goods inadvertently imported for another destination may be granted on merit by the customs officer concerned under their adjudication powers, modifying prior instructions that required Commissioner-level approval; chief commissioners must ensure compliance and report difficulties to the Board.

Drawback claims compliance: exporters must reply to EDI queries and submit required documents for online processing.
Exporters must file replies to EDI queries to permit online processing of drawback claims under Rule 13(3). Track shipping bill status on ICEGATE (ICES/ICES 1.5), obtain query printouts from CMC at the Air Cargo Complex, present required documents to the Drawback Section so CMC can update the system, and for older claims provide proof of realization/BRC if not previously submitted.

Merging commercial invoices and packing lists requires trade participants and clearing agents to follow circulated Customs compliance instructions strictly.
Merging of commercial invoices and packing lists is addressed through a public notice circulating a Customs circular for information, guidance and necessary action. Trade participants and clearing agents are directed to take note of the instructions and ensure strict compliance. Any difficulty in complying with the circulated instructions is to be promptly brought to the attention of the Customs office.

Customs shipping procedures require strict compliance with circulated instructions, while implementation difficulties must be promptly reported.
Customs procedures for shipping are addressed through circulation of an enclosed central customs circular for information, guidance and necessary action. Trade participants and clearing agents are directed to comply strictly with its instructions and promptly report implementation difficulties to the customs office.

Port-to-port transshipment procedures permit Chennai exports routed through L&T Kattupalli under a temporary Customs operational protocol.
Temporary procedure allows exports routed from Chennai Sea Port through L&T Kattupalli Minor Port: file shipping bill checklists at Chennai Customs using INKATI as port code; present goods at designated CFSs for Customs examination and stuffing under INKATI with L&T warehouse code; officers to record examination reports and grant LEO at the CFS; containers to be sealed, labeled "L&T Port" and CFS short-form, and moved after gate passes; custodians must submit daily electronic lists and execute bonds, bank guarantees and indemnity undertakings as per Handling of Cargo in Customs Areas Regulations, 2009.

Limit on carriage of Indian currency notes enhanced for residents and visitors; airports and customs must enforce and publicize rules.
Regulation increases the permitted carriage of Indian currency notes for physical export and import: the currency carriage limits for residents and temporary visitors are raised to a specified maximum for taking out of, or bringing into, India (excluding travel to and from Nepal and Bhutan). Foreign visitors (excluding citizens and travellers of Pakistan and Bangladesh) are subject to the same limit but may enter or exit with such notes only through airports. Customs officers must implement, display and publicize the guidelines and report difficulties.

Cenvat credit verification required where FOB exceeds ARE value; refer such exports for customs verification and record ARE details.
Officers must state in inspection reports whether exporters availed CENVAT credit or duty relief notifications when ARE 1/ARE 2 are referenced in shipping bills so drawback is assessed correctly. If the FOB declared exceeds 150% of the ARE 1 value, the case must be referred to the Dy./Asstt. Commissioner of Customs at the exporting CFS for verification, and ARE 1 values must be recorded for project exports. No endorsements of subsequently produced ARE forms are permitted without proper amendment of the shipping bill; instructions also apply to RMS and factory stuffed container shipments.

First-time importer verification: submission of identity, bank and financial documents required for customs clearance and verification.
First-time importers must submit VAT/Sales Tax registration, a bank certificate verifying account and signatures, proof of payment through the importer's account, prior year balance sheet, and last income tax or VAT/Sales Tax return to the assessing officer or to the officer granting Out of Charge for RMS-facilitated Bills of Entry; CHAs must assist, the Additional Commissioner may relax requirements on merits, and verification reports from other Mumbai zones will be accepted while random checks remain possible.

Importer verification requirement: mandatory documentary proof of genuineness for first-time imports before customs clearance and possible administrative relaxation on merits.
First-time importers must submit VAT/Sales Tax registration, a bank certificate confirming account details and signatures, proof of payment through the importer's account, the prior year's balance sheet, and the latest income-tax or sales-tax return to the Assessing Officer or, for RMS-facilitated Bills of Entry, to the officer granting Out of Charge; duty payment follows filing. Administrative relaxation may be granted by the Additional Commissioner on merits if documents cannot be produced. Verification reports from any Mumbai customs zone for first-time importers will be accepted by other Mumbai zones, with CHAs expected to assist and random verifications permitted.

Reduction of documentary requirements: customs limits hard copies and streamlines bonds while permitting mode-change with intimation.
Customs procedures are streamlined by restricting hard copies of the Import General Manifest to two, permitting steamer agents to provide a continuity bond and merge guarantees to reduce duplicate instruments, limiting Sub Manifest Transhipment Permit hard copies at ICDs to one, and eliminating separate permission for change of transport mode during transshipment provided the carrier intimates the jurisdictional Commissioner and the bond covers both modes.

Taxpayer's day designated weekly for walk-in meetings with senior officers to address grievances and facilitate compliance.
Designation of a weekly Taxpayer's day requires Heads of field offices to meet taxpayers without prior appointment to address grievances and resolve issues expeditiously, as part of non-adversarial tax administration and trade facilitation measures aimed at simplifying procedures and improving compliance.

Commercial invoice cum packing list accepted for customs filings, simplifying documentation and facilitating import-export trade compliance.
The Board permits a commercial invoice cum packing list to substitute for separate commercial invoice and packing list filings when it includes packing-list-specific fields - description of goods, marks and numbers, quantity, gross weight, net weight, number of packages, and types of packages - while preserving the importer/exporter's option to submit a separate packing list. Chief Commissioners must ensure implementation, publicize the change to trade, monitor compliance, and report any difficulties to the Board.

Good-governance compliance requires trade participants and clearing agents to follow circulated departmental instructions and promptly report implementation difficulties.
Good-governance compliance was notified through circulation of a departmental letter concerning initiatives towards good governance. Trade participants and clearing agents were directed to take note of, and strictly comply with, the instructions contained in that letter. Any difficulty in complying with the instructions was to be promptly brought to the notice of the customs office.

Bank guarantee exemption: Commissioner may waive full BG requirement when satisfied there is no risk to revenue.
An amendment to Circular No. 58/2004-Cus permits the jurisdictional Commissioner of Customs, for reasons recorded on file, to conclude that a full bank guarantee is not justified where there is an absence of risk to revenue; this applies when the existing penalisation-based condition for reduced BG exemption is not met, allowing a discretionary waiver of the full-security requirement for Advance Licence and EPCG schemes.