HSN classification of stone and marble handicrafts placed under heading 6802, with eight digit subheading determined by customs officers.
The Board clarified that stone and marble handicrafts are classifiable under heading 6802 subject to compliance with the explanatory notes to that heading; however, eight digit subheading classification must be decided by the concerned Customs Officers based on the factual specification of each item, and stakeholders may raise difficulties with the Deputy/Assistant Commissioner in charge of Appraising Main (Export).

Testing facility verification before outsourcing ensures samples go to capable revenue laboratories and reduces external referrals.
Samples for customs testing must be forwarded outside only after confirming that the jurisdictional revenue laboratory lacks the required testing facility; groups may instead send samples to another revenue laboratory that has the capability. CRCL will maintain and update a public list of laboratory testing facilities to prevent delays, and stakeholders should consult referenced circulars and notify the Chennai-Import Commissioner's office of difficulties via the provided contact details.

Exemption from additional customs duty on re-imported jewellery where export occurred under bond or LUT without sale, subject to notification conditions.
Applicability of additional customs duty on re-imported jewellery turns on whether central excise liability arose by reason of a sale. Jewellery exported under bond or simple LUT without sale does not attract repayment on re-import because excise liability under the Articles of Jewellery Collection Rules arises at first sale; such re-imports fall under the notification's residuary entry and, if other notification conditions are met, no additional customs duty is payable. Exports under rebate, however, implicate repayment of the rebate on re-import.

Project Import registration required through ICES module; projects and PI bonds must be registered before filing import declarations.
ICES-based mandatory Project Import registration requires generating a Project Number via the license-registration form (LIC role, approved in APR role), quoting scheme code PI, entering all import items with CIF in foreign currency, and linking to a PI-category national provisional bond. A PI bond must be registered (REB/ACB roles) before project registration; the issued 10-digit license number beginning with 99 serves as the Project Number to be quoted on Bills of Entry and used to debit item-wise quantities and values against the project ledger.

IGST refund on exports: rectify SB001-SB005 and SB003 shipping bill errors and file correct EGM to enable refund processing.
Processing of IGST refund claims requires rectification of Shipping Bill errors SB001-SB005 and SB002 EGM/Stuffing errors so that Shipping Bills migrate from the IGST Temporary Scroll to the final Scroll under Rule 96 CGST Rules, 2017; exporters must file correct EGMs before departure, rectify GSTR 1 entries for invoice mismatches, submit reconciliatory documents (GSTR 1/Table 6A, GSTR 3B, concordance table), and, where needed, file a Revised Refund Request for differential IGST following Circular No. 40/2018 and Public Notice No. 101/2018. Manual officer-interface processing is available only for Shipping Bills filed up to 15.11.2018; Annexures A-D list affected Shipping Bills.

Cargo inspection obligations ensure UNSC DPRK sanctions are enforced via customs screening and origin verification.
Customs must enforce UNSC resolutions by identifying and preventing use of front companies and opaque ownership structures to evade prohibitions, exercising due diligence over country-of-origin and destination declarations, and inspecting cargo originating in, destined for, brokered by or transported on DPRK flagged conveyances, while minimising disruption to legitimate humanitarian shipments.

Project import registration: electronic project numbers and mandatory PI bond use required for filing project import declarations.
A Project Import Module in ICES requires digital project registration in the LIC role with scheme code PI, mandatory PI bond registration, entry of all import items with CIF in foreign currency and bond details, and issuance of a system project number upon APR approval. PI bonds are national provisional bonds usable at any port and will be debited item wise; import declarations must quote the project number and PI scheme code and will reflect corresponding ledger debits. Finalization and bond re crediting will use existing FAO and FDC role processes, and registration is compulsory for live and future projects.

RMS facilitated bills of entry: procedural recalls approved at ADC/JC level; revenue-impacting recalls need higher approval.
Procedural recalls of RMS facilitated bills of entry that do not affect duty shall be approved at ADC/JC group level to expedite assessment, while recalls involving substantive changes with potential revenue implication (quantity, weight, value, preferential tariff benefits) require prior approval of the Joint/Additional Commissioner; officers must always record specific reasons in ICES and maintain a fortnightly countersigned register of recalled B/Es.

Project registration requirement: bills of entry for project imports must quote project registration and bond numbers or will be disallowed.
The ICES Project Imports module requires electronic registration of Projects and Project Import Bonds; field formations must register existing and new projects. From the module's second-phase rollout, Bills of Entry for project imports under CTH 9801 will not be accepted unless the corresponding Project Registration Number and Bond Number are quoted in the declaration; implementation issues must be reported to the Additional/Joint Commissioner and the notice's measures constitute a standing order.

Sea Cargo Manifest Regulation introduces advanced manifest obligations and reallocates stakeholder responsibilities for sea cargo reporting.
The Sea Cargo Manifest and Transhipment Regulations, 2018 impose new advance manifest and transhipment obligations effective 01.08.2019 that reshape manifest procedures and assign enhanced responsibilities to shipping lines, agents, freight forwarders, custodians, and terminal operators. ICES modifications are underway to implement the electronic filing and processing requirements, and stakeholders are requested to nominate representatives to attend an introductory training programme on 19.06.2019 to ensure readiness and compliance with the new regime.

IGST refund verification tightened with suspension of refunds until GST field formations confirm legitimacy of input tax credit claims.
IGST refunds linked to potentially fraudulent or ineligible ITC claims will be suspended pending verification by GST field formations. DG (Systems) and RMCC will identify risky exporters and insert alerts requiring 100% examination; Chief Commissioners of Central Tax must obtain GST verification within thirty days and forward findings to RMCC and port customs. Customs will process refunds only where GST verification confirms ITC legitimacy and will withhold refunds where GST reports fraud or ineligibility.

Simplified auto-registration for IEC holders enables ICEGATE access without digital signature, facilitating PGA eSANCHIT communications and enquiries.
Simplified auto-registration allows IEC holders to register on ICEGATE using GST-provided email addresses without a Digital Signature for information-only access; digital signatures remain required for filing declarations. The measure supports PGA integration with eSANCHIT whereby PGAs will upload LPCOs and beneficiaries will receive IRNs by their registered email. Registered users gain access to consignment enquiries, PDF declarations, status notifications, and an in login facility to reply to Customs queries, reducing physical submissions.

eSANCHIT enables PGAs to upload digitally signed LPCOs for paperless import/export clearance; beneficiaries barred from uploading LPCOs from July 1.
Implementation of PGS eSANCHIT enables PGAs to upload digitally signed Licenses, Permits, Certificates and Other Authorizations (LPCOs) onto the eSANCHIT platform at all ICES locations; IRNs for these LPCOs will be communicated to beneficiaries via ICEGATE-registered email. From 01.07.2019 beneficiaries will be barred from uploading previously issued LPCOs themselves; PGAs must upload LPCOs issued in the 15 days before the cut-off and may upload older LPCOs to permit beneficiary use.

Project imports module: mandatory project registration and PI bond now required to file import declarations under the new ICES process.
The Project Imports module in ICES at JNCH replaces manual project imports procedures by providing system workflows for project registration (LIC role), mandatory PI bond registration (REB/ACB roles), filing of provisional Bills of Entry with scheme code PI and project number, item wise debits to a project ledger, and finalization with bond re crediting via FAO/FDC roles; registration and PI bond use are compulsory and advance document submission and reporting of implementation difficulties are required.

Auto-registration for IEC holders enables ICEGATE access via GST email for eSANCHIT notifications, removing digital signature for information-only logins.
Simplified auto-registration permits IEC holders to be auto-registered on ICEGATE using GST-provided email IDs, enabling access to eSANCHIT notifications and consignment enquiries without a Digital Signature Certificate for information-only logins. IRNs for LPCOs uploaded by PGAs will be sent to beneficiaries' registered ICEGATE emails. A Digital Signature remains required where the IEC holder intends to file declarations or other electronic submissions via ICEGATE.

Post registration customs clearance: automated CCV and system based grant of clearance upon duty payment, reducing trader interface.
Turant Customs enables importers to self register goods on ICEGATE after arrival and upload supporting documents with digital signatures. A new Customs Compliance Verification process allows statutory checks to be completed post registration and, once CCV is recorded as complete, the automated system will grant clearance upon payment of duty, subject to Risk Management interdictions and agency alerts. ICES 1.5 also creates an automated clearance queue and auto routing of Bills of Entry to mapped officers for system based grant of clearance.

Implementation of UNSC resolutions requires strict customs enforcement of DPRK import and export prohibitions to ensure compliance.
Implementation of UN Security Council resolutions on DPRK requires Indian authorities to give full effect to binding Chapter VII obligations, implemented by the Ministry of External Affairs in consultation with relevant agencies. The resolutions impose prohibitions on import and export and are mandatory; improper implementation may harm India's international standing. Customs officers and stakeholders must exercise due diligence in declaring country of origin and destination; sensitisation and awareness programmes are directed and necessary legal action should be taken to ensure implementation consistent with prior instructions.

ICEGATE auto-registration simplifies IEC holder access, waives digital signature for information-only users and enables PGA document uploads.
Simplified auto-registration on ICEGATE allows IEC holders to register using GST email ids without a Digital Signature Certificate for information-only access to eSANCHIT; PGAs will upload LPCOs and communicate IRNs to beneficiaries by email. DSCs remain required for IEC holders who intend to file customs declarations. Registered users receive consignment enquiries, status intimations, PDF declarations, and can respond to Customs queries electronically to avoid physical submission.

Auto-registration on ICEGATE enables beneficiaries to receive PGA issued LPCOs by email and removes DSC for information access.
Auto-registration on ICEGATE allows IEC holders to register using GST email IDs to receive PGA uploaded LPCOs, IRNs, declaration PDFs and consignment status by email without a Digital Signature for information only access. DSC remains required for filing Customs declarations or manifests. Registered beneficiary logins permit electronic responses to Customs enquiries, including post clearance audit queries, reducing need for physical submissions, and PGAs will upload LPCOs directly to eSANCHIT, after which beneficiaries cannot upload them themselves.

Auto-registration of IEC holders on ICEGATE enables PGA uploads to eSANCHIT and IRN communication via registered email.
ICEGATE now offers simplified auto-registration for IEC holders using GST-provided email ids, eliminating the Digital Signature Certificate requirement for information-only logins; PGAs will upload LPCOs to eSANCHIT and IRNs will be sent to beneficiaries via the ICEGATE-registered email. Digital signatures remain necessary for filing declarations through ICEGATE. Registered users will receive consignment status notifications, PDF declarations by email, direct access to consignment enquiries, and an online response facility for Customs queries to reduce physical submissions.