AEO three tier programme expands customs facilitation for compliant traders, merging ACP and AEO with enhanced benefits and transitional rules.
The Accredited Client Programme and Authorized Economic Operator arrangements are merged into a consolidated AEO three-tier programme extending facilitation-including direct port delivery and entry, deferred payment of duties, expedited refunds and drawback, export facilitation, acceptance of self certified certificates, request based on site inspections, and paperless declarations-to compliant entities, with lowered eligibility for smaller operators. Earlier circulars are superseded; existing AEO and ACP holders receive corresponding AEO statuses with provisional treatment and a one time transition opportunity subject to adherence to prescribed standards and application within the specified period.

Single Window simplification: streamlined ADC referrals, risk-based sampling, and digital declarations speed drug and cosmetics clearance.
Procedural changes in SWIFT exempt non-drug chemicals listed under the PGA Exemption Category (PEC) when declared in the Integrated Declaration; dual-use items and excipients need not be referred to ADC if declared non-pharmaceutical grade, free of Active Pharmaceutical Ingredients, and not intended for human or veterinary medicinal use; digitally signed declarations, undertakings and guarantees included in the Integrated Declaration will substitute for separate hardcopy submissions; sampling will be risk-based and repeat sampling of a batch already tested and granted ADC NOC will be avoided.

Authorized Economic Operator programme expanded to merge ACP and AEO, delivering broader trade facilitation and compliance benefits.
The Board consolidates ACP and previous AEO schemes into a three-tier Authorized Economic Operator programme, superseding prior circulars and providing a unified application process. Existing AEO certificants will be reclassified into designated tiers and receive benefits subject to compliance; ACP holders receive provisional AEO status and must apply within ninety days. The revised programme expands facilitation by including Direct Port Delivery and Entry, Deferred Payment of Duties, expedited refunds and drawback, acceptance of self certified certificates, paperless declarations, recognition by partner agencies, and pursuit of mutual recognition with other administrations.

Private bonded warehouse licensing requires insurance, undertakings to pay duties, indemnity, experienced warehouse keeper and license validation.
Applicants for Private Warehousing Licenses must submit prescribed undertakings and documents: an all risk insurance policy in favour of the President of India covering duty value of dutiable goods; an undertaking to pay duties, interest, fines and penalties under subsection (3) of section 73A or Warehouse Regulations; an indemnity for loss or damage to warehoused goods; evidence of an experienced warehouse keeper; and, for EOUs/EHTP/STPI, compliance with Bank Guarantee/security conditions in the Foreign Trade Policy. Existing licensees must validate licences under the new procedures within three months of the Regulations' commencement.

E commerce export procedure via foreign post offices enables MEIS rewards subject to per consignment cap and prescribed documentation.
Exports of goods sold via e commerce through designated Foreign Post Offices at Delhi, Mumbai and Chennai qualify for MEIS rewards subject to a per consignment FOB cap. Any IEC holder must file a Postal Bill of Export (PBE) in duplicate covering one consignor and up to ten consignees, attach invoices, and provide the website URL, SKU and payment transaction reference. PBEs are manually processed by Customs, postal authorities affix tracking numbers, the original PBE is retained by Customs, and expedited, non intrusive examination is to be used unless authorised opening is justified.

Removal of mandatory warehousing for export oriented units shifts compliance to prescribed digital records and procurement certificate procedures.
Mandatory warehousing provisions for EOUs, STPIs, EHTPs and similar units are removed while preserving duty exemption conditions under Notification 52/2003-Customs and FTP; units are delicensed as warehouses effective from the amendment date but must maintain prescribed digital Form A records with an audit trail, furnish monthly digital copies to proper officers, and follow revised procedures for procurement certificates, bill of entry submission and inter unit transfers supported by commercial documents with jurisdictional intimation.

Indian Customs ICES 1.5 mandates electronic filing, registration, automated duty assessment and licence/bond ledgering at ICD Borkhedi.
ICES 1.5 at ICD Borkhedi mandates electronic filing and system registration (IE-Code, Customs brokers, shipping agents, ICEGATE) for Bills of Entry and Shipping Bills; provides standardized code usage, service-centre and remote filing procedures, and fee schedules; establishes automated validation, duty computation, Appraising Group workflow, RMS risk-based facilitation, examination streams (first/second check), query/amendment and audit procedures; and implements online registration and ledger-based debit/credit for export-promotion licences, bonds and TRAs with bond management and re-crediting rules.

Sevottam implementation mandates SQM based process ownership, recordkeeping and grievance redressal for customs services.
Implementation of Sevottam in the Custom Commissionerate, Tuticorin mandates time bound delivery of specified services under the Service Quality Manual and Citizens' Charter, centralised receipt and acknowledgement of citizen communications via a Sevottam Counter, nomination of Process Owners for defined service areas, mandatory recordkeeping in prescribed SQM formats subject to audit for certification, monthly interaction with the Nodal Officer, designation of a Public Grievance Officer for CPGRAMS, and appointment of a Nodal Officer for document control and exigency procedures.

Custodianship appointment for courier consignments extended, preserving regulatory obligations under customs cargo handling rules.
The Express Industry Council of India is appointed as custodian for courier consignments at the Bengaluru Express Industry Council of India Courier Terminal under Section 45(1) of the Customs Act, 1962, and subject to the Handling of Cargo in Customs Area Regulations 2009; the custodianship has been extended under Regulation 10(2) of HCCAR for a further stipulated period or until further orders.

Customs Broker authorisation and identity-card rules updated to require verified documentation, formal authorisation, and extended ID validity.
Customs brokers must verify antecedents and educational qualifications of employed persons, attest copies of supporting documents and submit a bond declaration and prescribed enclosures when applying for issuance or renewal of identity cards. Authorisation to sign customs documents must be given by the Proprietor, Managing Partner or Managing Director with a notarised employee affidavit and proof of association membership and CB licence validity; authorised Form G cards will be issued in BLUE. Form H cards will be issued for three-year terms and renewed subject to licence validity.

Coastal carriage rules simplified: exemptions, coastal manifest obligations, container marking and seal requirements for coastal shipments.
The notice exempts vessels carrying exclusively coastal goods from specified Customs Act provisions and prescribes operational requirements for EXIM-berth movements: filing arrival and departure coastal manifests in duplicate with originals to the proper officer, marking all containers and non-containerised cargo "For Coastal Carriage Only", sealing containers with tamper-proof one-time bottle seals, and permitting preventive officers to conduct random checks with senior approval; foreign vessels eligible under cabotage relaxations are covered subject to the Ministry of Shipping's conditions.

New warehousing bond licences required under revised customs provisions; existing licencees must submit prescribed documents to transition.
Existing licencees must apply for new warehousing bond licences under Sections 57/58/58A by submitting the documents specified in Annexures A, B and C and following the procedures in the Public, Private and Special Warehouse Licensing Regulations and related custody, handling and removal regulations; submission is mandatory to enable transition to the new licence regime and a contact officer is provided for difficulties.

Shore tank receipt quantity as the basis for customs duty assessment on bulk liquid cargo, with ullage-report exception.
Bulk liquid cargo imports must be assessed for Customs duty based on the shore tank receipt quantity (dip measurement in shore tanks into which cargo is pumped), regardless of specific or ad valorem duty or tariff value fixation under section 14(2). If cargo is cleared directly without pumping into a shore tank, assessment may be made based on the ship's ullage survey report at the port of discharge. The Board has rescinded earlier Circulars 96/2002 and 06/2006 and requests notification of implementation difficulties.

Port-to-port transshipment permitted for Kandla exports routed via Mundra, subject to CFS examination, sealing, and electronic record reconciliation.
Temporary authorisation permits routing export consignments from Kandla CFSs through Mundra Sea Port by filing Shipping Bill checklists at Kandla with Mundra as port code, presenting goods at designated Kandla attached CFSs for Customs examination and stuffing (using Mundra ICES login while registering under the Kandla CFS warehouse code), sealing and affixing "Mundra Port" and CFS labels, and moving containers to Mundra where Preventive Officers verify integrity and record entries electronically as the Landing Certificate before normal Mundra export procedures and EGM filing.

Clearance of remaining aviation turbine fuel requires Bill of Entry filing, endorsed quantity, duty payment and IGM closure.
Prescribes clearance steps when a foreign-run aircraft is converted to a domestic flight with remaining ATF: airlines must have a permanent Import and Export Code; obtain the IGM number and file a Bill of Entry; Field & Flight Officer determines and endorses remaining ATF from log records/pilot declaration; Bill of Entry is assessed and audited; duty is paid after a Fuel Duty Receipt is generated; an Out of Charge order is required before domestic departure; the IGM must be closed within fifteen days or recovery action for duty, interest and penalty will follow.

Lab Module integration enables online sample referral and test reporting to expedite customs clearance decisions.
An online Lab Module integrates sample drawing, Test Memo generation and referral to mapped laboratories in the customs clearance workflow; laboratories access Test Memos and record findings online so Customs can act without physical reports. The module excludes testing fees and supporting-document submission, which continue by existing practice, and liaison procedures and reporting channels are established to expedite receipt of test reports.

Authorized Economic Operator status merged into a multi tier certification offering enhanced trade facilitation and risk based controls for compliant traders.
The circular merges the Accredited Client Programme and prior AEO arrangements into a consolidated AEO Programme with multi tier certification (AEO T1, AEO T2, AEO T3 and AEO LO), prescribes eligibility criteria covering legal compliance, recordkeeping, financial solvency and security, mandates documentary and physical verification by the AEO Programme Team, and allocates tiered facilitation benefits, renewal, review, suspension, downgrading and revocation procedures to govern certification life cycle.

Customs broker pass validity is extended, while valid Indian passport holders normally avoid police verification for licence and pass applications.
Customs broker "H" Category Passes will be issued with a five-year validity period from the date of issue. For new licence, licence-extension, and "H", "G" or "F" pass applications, a person holding a valid Indian passport may submit a photocopy and produce the original for endorsement by the CB Section. Police verification of character and antecedents will normally not be conducted for such passport holders.

Indian currency export/import limit permits duty free purchases in rupees and requires rupee price and exchange rate display.
Permits purchases at duty free shops in Indian currency up to the Reserve Bank of India's prescribed carriage limit and directs Customs to align the duty free rupee sales ceiling accordingly. Requires duty free operators to display prices in Indian rupees alongside foreign currency, publish exchange rates (commercial bank rates or the fortnightly Customs rate), update DFS and airport websites about rupee purchase facilities and limits, and follow procedures for duty free procurement of excisable goods.

Notification benefit extension extends tariff concession to Micro/Mini SD cards; guidance issued for notice issuance and assessment finalization.
The customs notification benefit is extended to Micro and Mini SD cards classified under CTH 8523 51 00; departments are to issue a Public Notice or Standing Order, finalize any pending assessments accordingly, and report implementation difficulties to the Board.