Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Circulars - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Paperless Customs —Electronic Communication of PDF Based Copies of Shipping Bill & e-Gatepass to Custom Brokers/Exporters
Show AI Summary
Paperless customs: electronic PDF Final LEO and e-Gatepass with secure QR verification replace printed shipping documents.
With effect from 22.06.2020 the digital PDF of the Final Let Export Order (LEO) copy of the Shipping Bill will be electronically sent to registered exporters and brokers, replacing printed exporter copies and physical dockets; the PDF will include a digitally signed, encrypted QR code with key shipping details and a version number to verify authenticity and recency, and custodians integrated with ICEGATE will receive LEO messages.
Paperless Customs — Electronic Communication of PDF Based Copies of Shipping Bill & e-Gatepass to Custom Brokers/Exporters
Show AI Summary
Paperless customs: electronic PDF Shipping Bill and e Gatepass with verifiable QR codes replacing physical printouts for export movement.
Paperless Customs requires electronic transmission of the PDF Final LEO of the Shipping Bill and the e-Gatepass to registered exporters, customs brokers and integrated custodians, replacing routine printing and physical dockets. The Final LEO PDF will bear a digitally signed, encrypted QR code and a version number for authenticity and currentness verification via the designated app and ICEGATE. The e-Gatepass PDF will include logistics summaries and two QR code types (document-level and container/package-level) to control movement; custodians must integrate with ICEGATE and all supporting documents must be uploaded electronically.
Paperless Customs – Electronic Communication of PDF Based Copies of Shipping Bill & e-Gatepass to Custom Brokers/Exporters
Show AI Summary
Digital Shipping Bill: electronic Final LEO and e-Gatepass PDFs with QR authentication replace printed shipping documents for exports.
Board directs that w.e.f. 22.06.2020 only the digital PDF copy of the Shipping Bill bearing the Final LEO will be electronically transmitted to registered customs brokers and exporters, discontinuing routine printing and physical docket retention. The electronic Final LEO includes a digitally signed, encrypted QR code with key shipment details and a version number for authenticity checks; custodians integrated with ICEGATE will receive LEO messages. Separately, the e-Gatepass PDF will be emailed to registered parties, use document- and container-level QR codes, and be generated at LEO or after receipt of container stuffing information as applicable.
Procedure for Transhipment of Export Cargo from Bangladesh to third countries through Land Customs Stations (LCSs) to Port / Airport, in containers or closed bodied trucks
Show AI Summary
Transhipment of export cargo via land customs stations continues under specified procedural framework, pending SCMTR implementation.
Transhipment of export cargo from Bangladesh via designated Land Customs Stations to specified ports and aircargo complexes continues under Circular 42/2018-Customs procedures for identified road and rail routes until the Sea Cargo Manifest and Transhipment Regulations are implemented, after which SCMTR procedure will apply. An additional Petrapole-to-Delhi Air Cargo road route is authorized under the same procedure. SCMTR prescribes a transhipment form, mandates carrier track-and-trace and sealing obligations for land transhipment, and carriers may use the existing Electronic Cargo Tracking System and ECTS seals provided under a pilot program.
Declaration of Sonamura, Jogigopha and Badarpur 'Port of Call/ Extended Port of Call' under PIWT&T as Customs notified port
Show AI Summary
Ports of Call designation expands notified inland water routes and adds specific ports for customs transit.
Declaration adds Sonamura and Jogigopha as Ports of Call and Badarpur as an Extended Port of Call under the Protocol on Inland Water Transit and Trade, revises the Protocol route matrix to include these ports across specified route segments, and furnishes the consolidated list of bilateral Ports of Call and Extended Ports of Call under Article 11, indicating the locations where customs formalities for PIWT&T traffic may be processed.
Implementation of automated clearance on All-India basis
Show AI Summary
Automated clearance enabling pre-payment customs compliance verification allows goods registration and parallel processing before duty payment is confirmed.
Automated clearance extends to all Customs EDI and RMS-enabled formations, allowing goods registration before duty payment and enabling designated officers to perform statutory Customs Compliance Verification (CCV). On completion of CCV the officer records it in the system; once duty payment is electronically confirmed the Bill of Entry advances to the Gate Officer queue and the Out of Charge print becomes available. BEs with prior or deferred payment proceed immediately on OOC, permitting parallel processing to reduce dwell time.
Instructions regarding NDPS Act, 1985
Show AI Summary
NDPS Act invoked to augment customs powers against cross-border narcotics, enhancing deterrence and enforcement nationwide.
Instruction directs invocation of NDPS Act, 1985 in cross-border narcotics matters handled by customs formations, empowering customs officers to use statutory NDPS powers alongside customs law to strengthen operational deterrence against smuggling.
Measures to make Bill of Entry Amendment Process contactless and paperless
Show AI Summary
Contactless Bill of Entry amendment: online filing, officer approval workflow and automatic electronic fee inclusion on payment challan.
The Bill of Entry amendment process is made contactless by enabling online filing through ICEGATE/ICES (message id CACHIOIA) and upgraded remote filing software, with electronically queued amendments requiring officer approval except for auto approved additions to Supporting Documents. A mandatory amendment fee field in the approval form allows fee entry or zero where none is levied; once approved and assessed the amendment fee is automatically included in the electronic duty challan for payment via ICEGATE, and the system sends email notifications to the importer or customs broker about approval/rejection and any fees levied.
Instructions for submitting Certificates of Origin under various Preferential Trade Agreements
Show AI Summary
Certificates of Origin submission: importers must declare origin, face verification, suspension, or security requirements for preferential duty claims.
Importers claiming preferential tariff treatment must declare that goods meet Rules of Origin, possess and furnish required information on origin criteria, and exercise reasonable care; certificates of origin do not relieve importers of this duty. Where origin is doubtful, the proper officer may seek further information, suspend preferential treatment pending verification, and require security equal to the differential duty or deposit of that duty. Issuing Authorities must be notified and may restore or be the basis for disallowance of preferential treatment depending on the information furnished; certain defects in certificates permit refusal without verification.
COVID-19 Facilitation measures-Procedure for assessment in case of non-submission of Original Country of origin Certificates- Amendment to Public Notice No.61/2020
Show AI Summary
Provisional assessment: acceptance of undertaking in lieu of bond extended, with requirement to replace undertaking by specified deadline.
For provisional assessment, importers may submit a Bond or an Undertaking in lieu of Bond where eligible, with acceptance tied to prior Board Circular guidance and amended Public Notices. Importers using the undertaking must replace it with a proper Bond within the extended timeframe specified in the governing notices; other provisions of the original Public Notice remain unchanged and the amendment is to be publicised and treated as a Standing Order, with implementation difficulties to be reported to the Additional/Joint Commissioner.
Procedure to issue EDI Port Clearance/Advance Port Clearance
Show AI Summary
EDI Port Clearance requires specific certificates, verification, and continuity bond based advance clearance with seven day document submission.
Procedure prescribes documentary requirements and verification steps for granting EDI Port Clearance under Section 42, including a specified list of certificates and declarations. Advance Port Clearance may be issued to agents who furnish a one time continuity bond, subject to submission of listed documents within seven days and preventive officer checks before sailing. During lockdown scanned documents and undertakings may be emailed for verification and issuance; boarding officers must ensure formalities and endorse the clearance prior to departure.
1st phase of All India roll-out of Faceless Assessment
Show AI Summary
Faceless Assessment rollout for imports under Chapters 84-85 assigns bills centrally while ports handle physical checks and bonds.
Phase 1 implements Faceless Assessment for imports mainly under Chapters 84 and 85 between Bengaluru and Chennai from 8 June 2020: the Customs Automated System assigns bills of entry to designated Faceless Assessment Groups which verify self-assessments, raise electronic queries via ICEGATE/e-Sanchit, order examinations or testing, and issue speaking orders for re-assessments; Port Assessment Groups and Turant Suvidha Kendras remain responsible for physical examinations, bond/BG registration, provisional assessment finalisation, and actions when cases are routed back to the port. Appeals against re-assessment orders lie with the Commissioner (Appeals) having jurisdiction over the port of import.
1st phase of All India roll-out of Faceless Assessment
Show AI Summary
Faceless Assessment rollout enables remote assignment of bill of entry assessments across interlinked customs zones, preserving local appeal jurisdiction.
Phase 1 introduces Faceless Assessment at Bengaluru and Chennai by enabling the Customs Automated System to assign non facilitated Bills of Entry for specified imported articles to nominated Faceless Assessment groups on a first cum first basis, irrespective of the physical location of the assessing officer. Complementary measures preserve local appellate jurisdiction by empowering jurisdictional Commissioners of Customs (Appeals) to decide appeals for imports into their territories, nominate nodal Commissioners to monitor assessment practice, and require establishment of Turant Suvidha Kendras to facilitate trade and carry out specified verifications.
Extension of validity of AEO certification for ease of renewal process
Show AI Summary
Extension of AEO certification validity eases renewal timelines while excluding entities with adverse reports.
Extension of AEO certificates validity was directed to ease renewal during the lockdown: certificates expired or expiring within the affected period are extended to a specified cut off, except where a negative report is received. Authorities must publicise the extension via Trade/Public Notices and report implementation difficulties to the issuing office.
COVID-19 Facilitation measures: Procedure for assessment in cases of non-submission of Original Country of Origin Certificate — Further amendment to Public Notice No. 16/2020 dated 10.04.2020, as amended vide Public Notice No. 24/2020 dated 19.05.2020
Show AI Summary
Undertaking in lieu of bond: replacement deadline extended and provisional assessment permitted under pandemic facilitation measures.
Provisional assessment may be effected upon submission of a Bond or an Undertaking in lieu of Bond for eligible categories as per the cited circulars and public notices, subject to existing security requirements. Importers using the undertaking must replace it with a proper Bond by the revised deadline prescribed by the Commissionerate; all other provisions of the earlier Public Notice remain in force.
Review of Circular No. 17/2020 dated 03.04.2020 namely, 'Measure to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962'
Show AI Summary
Undertaking in lieu of bond under customs rules extended, permitting temporary acceptance with existing conditions until review.
Acceptance of an undertaking in lieu of a bond for customs clearance is permitted temporarily under the existing conditions prescribed by the Board, allowing trade participants to submit an undertaking now and furnish the proper bond subsequently; this relaxation will be reviewed by the Board after the lockdown and trade stakeholders must report difficulties to the customs office.
Special drive for disposal of applications for fixation of Brand Rate of Duty Drawback
Show AI Summary
Brand Rate duty drawback fixation: expedited processing and provisional grants to clear long pending applications and enable disbursal.
Customs directs expedited disposal of pending applications for fixation of Brand Rate duty drawback, mandating processing of complete final Brand Rate applications and requests for provisional Brand Rate or provisional All Industry Rate, promoting electronic document submission and risk based inquiry by principal officers where verification is impractical, while allowing acceptance of prior Central Excise verifications and enabling eligible exporters to switch to the Revised Simplified scheme to accelerate provisional disbursal.
Measure to facilitate trade during the lockdown period-Section 143 AA of the Customs Act, 1962 — Review of Circular No. 17/2020 dated 03.04.2020
Show AI Summary
Acceptance of undertaking in lieu of bond extended for import clearance, with bond submission deadline deferred accordingly.
The facility to accept an undertaking in lieu of a customs bond for clearance is extended until 15.06.2020, with the deadline for submission of the proper bond in respect of such undertakings extended until 30.06.2020. All conditions set out in the earlier Circulars and Public Notices remain unchanged. Stakeholders may contact the Deputy/Assistant Commissioner (Appraisement) for difficulties, and the Public Notice functions as a standing order for officers and staff.
24x7 clearance
Show AI Summary
24x7 Customs clearance extended to facilitate trade during COVID; ports to deploy officers and maintain after-hours records.
24x7 Customs clearance is extended at all Customs formations to facilitate trade during the COVID-19 situation; designated sea ports and airports already operating 24x7 shall continue. Chief Commissioners must deploy sufficient officers round-the-clock at sea ports, air cargo stations, ICDs and CFSs, maintain station-wise records of Bills of Entry and Shipping Bills filed beyond normal hours, and issue appropriate public notices or standing orders.
Measures to facilitate Trade during the lockdown period –Section 143AA of the Customs Act,1962–amendment of Public Notice No. 56/2020 dated 04.04.2020
Show AI Summary
Undertaking in lieu of bond permitted for customs clearance, with electronic submission and e records upload required.
Temporary acceptance of an undertaking in lieu of bond for customs clearance under Section 143AA is extended, with the definitive bond submission deadline moved further and all other conditions of the governing Board Circular remaining in force. The undertaking must be submitted from the registered email of the IEC holder or authorised customs broker and uploaded to e-Sanchit. The relaxation will be reviewed by the Central Board, trade associations are asked to publicise the notice, and officers should treat the instruction as a standing order while reporting implementation difficulties to the designated contact.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Showing Results for : Reset Filters

Topics

Acts Income Tax