Electronic transmission of Advance/EPCG authorisations allows customs processing without security-paper copies, limiting use to EDI ports.
Physical security-paper printing of Advance and EPCG authorisations is discontinued for registrations at EDI ports; DGFT will electronically transmit authorisation details and any special conditions to the Customs ICES server for visibility by officers handling registration, assessment, examination and debits. Registration processes and determination of bond/bank guarantees remain unchanged except that holders must present IEC and authorisation numbers for ICES verification. Amendments and invalidations will be updated electronically and prior Customs ARO/invalidation procedure is withdrawn. Electronically issued authorisations for EDI ports cannot be used at non-EDI ports and will not have TRA facility; physical copies continue for non-EDI ports.

Discontinuation of security-paper issuance for Advance and EPCG authorisations enables digital issuance for EDI-registered ports.
Discontinuation of printing on security paper for Advance Authorisations and EPCG Authorisations is announced for authorisations whose port of registration is an EDI port; DGFT has replaced issuance on security paper with electronic issuance for such authorisations, operative for authorisations issued from 01.03.2019 where the port of registration is an EDI port.

Coastal carriage through foreign territory permitted under harmonised procedures with marking, sealing, manifest and GST documentation requirements.
CBIC permits movement of coastal goods between Indian ports via Sri Lanka and Bangladesh under harmonised Transportation of Goods (Through Foreign Territory) Regulations, 1965 procedures: consignors must supply GSTIN (or VAT/PAN) and invoice details in Appendix A/B and furnish invoice copies; cargo must be marked "For Coastal Carriage through foreign territory" and containers sealed with tamperproof seals; masters must receive passed Bills and proper officer permission before loading; manifests must record e Way Bill, container and seal numbers; destination customs will verify discharge, seals and quantities and may open tampered containers or initiate adjudication. Imported EXIM containers may be used for domestic cargo during the permitted temporary period pending re-export, bonds must not restrict such use; domesticated ISO containers may be used for EXIM cargo with procedural parity and container identification intimated to Customs, and container entry in shipping documentation will be treated as export permission to facilitate duty exemption on re-import.

Electronic authorisations for Advance and EPCG schemes replace paper copies, with ICES verification and restricted use at non EDI ports.
Advance and EPCG authorisations for EDI ports will no longer be printed on security paper; DGFT will transmit authorisations and any amendments electronically to the Customs ICES server. Physical presentation is unnecessary: registration, bond/bank guarantee determination and special conditions are available on ICES, all debits will be recorded in ICES, and no physical debits are required. Electronically issued authorisations cannot be used for imports at non EDI ports (no TRA); physical security paper authorisations will continue for non EDI ports. ARO/invalidation procedure by Customs under the earlier Board Instruction is withdrawn.

Unclaimed cargo disposal: notice, inventory, regulatory clearances and staged public auction with reserve valuation.
Procedure requires custodians to list cargo unclaimed beyond thirty days, notify importers to clear goods within ten days, prepare detailed inventories, and seek Customs NOCs. Customs will segregate consignments to be retained, identify shipments eligible for auction or requiring external regulatory clearances and sample test consignments where necessary. Valuation by government approved valuers will set reserve prices; auctions are to be conducted via e auction with specified bidding and multi round sale rules. Successful bids require filing a consolidated bill of entry and Customs assessment before release; sale proceeds are distributed under Customs law.

Standard Unit Quantity Code requirement: Bills of Entry must include SQC entries and tariff-validated unit measures before filing.
Mandatory declaration of the Standard UQC is required in the Single Window Table for Bills of Entry: Info_Type CHR, Info_QFR SQC, quantity in Info_MSR measured in the Standard UQC per the Customs Tariff, and Info_UQC populated with the SQC validated against the Tariff Code directory; SQC must be declared even if identical to the commercial UQC.

All Industry Rates of Duty Drawback amended to increase rates, remove a cap, and create new tariff distinctions.
Amendments to the All Industry Rates (AIRs) of Duty Drawback take effect from 20.02.2019, increasing rates for specified product groups, rationalising rates for certain silver articles, removing a cap for a specified PCB drill input, and creating new tariff items to improve product differentiation; exporters are directed to apply the amended AIRs and report implementation difficulties to the Assistant Commissioner (DBK).

All Industry Rates of Duty Drawback amended; stakeholders must note revised rates and report implementation difficulties promptly.
Amendments revise the All Industry Rates of Duty Drawback by implementing changes introduced through a subsequent notification, with the revised rates effective from 20.02.2019; stakeholders including exporters, customs brokers and importers are directed to note the amended AIRs and consult the accompanying Board circular available for perusal, and to report any difficulties in implementation to the Commissioner's office.

Customs area delineation updated for Shellabazar Land Customs Station, revising boundary description along the Sheila River.
Amendment revises the Customs Area limits for the Shellabazar Land Customs Station by replacing prior clause (b) to specify the station's boundary in relation to the Zero Point at Sheila, adjacent to the noted border pillar, and along both sides of the Sheila River, thereby updating the Table entry in the Commissionerate's facility record.

Electronic transmission of authorisations centralises Advance/EPCG records in ICES, eliminating printed security-paper copies and enabling electronic verifications.
Advance/EPCG Authorisations issued for EDI ports will no longer be printed on security paper; DGFT will transmit authorisation details electronically to the Customs server and ICES. Officers will verify, register and debit authorisations via ICES without physical copies; registration and bond/bank guarantee determination procedures remain unchanged. Amendments and invalidations will also be updated electronically. Electronically issued authorisations for EDI ports cannot be used with TRA for imports at non-EDI ports, while physical authorisations continue for non-EDI ports.

All Industry Rates of Duty Drawback amended, enhancing rates, rationalising jewellery caps and creating new tariff distinctions effective now.
Amendments revise the All Industry Rates of Duty Drawback, effective 20.02.2019, increasing AIRs for specified items (leather upholstery, certain synthetic fibres, tufted manmade-fibre carpets, selected silk articles, adult boots, gold jewellery and mobile phones), rationalising silver jewellery rates, removing the cap for PCB drills of solid tungsten carbide, and creating new tariff items to enable finer export-product differentiation; traders and CHAs are asked to note the changes and report implementation difficulties to the Board.

In-bond manufacture under section 65 no longer applies to EOUs/STPIs/EHTPs, so earlier circular on warehousing is rescinded.
The Board rescinds Circular No. 132/95 on grant of in-bond manufacture facility under section 65 because Circular No. 35/2016 removed mandatory customs warehousing and delicensed Export Oriented Units, STPIs and EHTPs from warehousing requirements from 13 August 2016, making section 65 inapplicable to those units; difficulties in implementation are to be reported to the Board.

All Industry Rates of Duty Drawback amended, enhancing and rationalising rates, removing a cap and adding tariff differentiation.
Amendments to the All Industry Rates of Duty Drawback effective 20.02.2019 increase AIRs for specified product groups, rationalise rates for silver jewellery, remove the cap for PCB drills made from solid tungsten carbide blanks/rods, and create new tariff items to improve export product differentiation; public notices/standing orders are to be issued and implementation difficulties reported to the Board.

Late fee under Customs Act: Assistant/Deputy Commissioners may grant waivers with weekly consolidated reporting for approval.
Late fee is leviable under section 46(3) of the Customs Act for late filing of bills of entry, subject to the cap in Notification 36/2018 which limits charges to the duty payable or to a fixed maximum where no duty is payable. Assistant/Deputy Commissioners are authorised to process full or partial waiver requests and must submit a consolidated weekly report for ex post facto approval by Joint/Additional Commissioners; contested cases remain individually referable to Joint/Additional Commissioners.

Standard UQC declaration required in bills of entry; submissions blocked until SQC and quantity fields are completed.
Importers, exporters and customs brokers must declare the Standard UQC (SQC) in the Single Window Table of the Bill of Entry: Info_Type = CHR, Info_QFR = SQC, Info_MSR to carry the quantity in SQC and Info_UQC to carry the SQC code. The SQC will be validated against the Tariff Code directory in ICES and must be separately declared even if it matches the commercial UQC; Bills of Entry cannot be submitted unless these details are provided.

Risk Management System in exports directs clearance, selection for assessment/examination and post clearance audit of shipping bills.
The RMS in ICES processes Shipping Bills to determine whether consignments are facilitated for Let Export Order after self assessment or selected for verification, assessment, examination or Post Clearance Audit. RMS outputs direct Appraising, Examining and LEO officers and incorporate Compulsory Compliance Requirements from allied enactments; exporters/CHAs must furnish prescribed documents at goods registration and ensure high data quality. Assessment is conducted by the Export Appraising Section; PCA will audit selected Bills after LEO and issue consultative letters where deficiencies or undue claims are detected.

Risk Management System enables self assessed import clearances with targeted assessment, examination and post clearance audit to facilitate trade.
The Risk Management System (RMS) will process electronically filed Bills of Entry through ICES/ICEGATE to enable self assessed low risk import clearances without routine assessment or examination, while selecting specified B/Es for officer assessment, physical examination or Post Clearance Audit based on risk parameters, intelligence or random selection. AEO status confers predominant facilitation subject to Compulsory Compliance Requirements; bond registration, accurate annexure entries, prescribed document submission at Out of Charge, and compliance with SWIFT/Allied Act requirements are mandatory. Concurrent audit is replaced by PCA.

Risk-based import clearance allows self-assessed bills to be released without routine examination, subject to targeted audits and CCRs.
The Risk Management System (RMS) processes electronically filed Bills of Entry and IGMs to allow self-assessed B/Es to be cleared without officer assessment where low risk is indicated, while selecting others for appraisal, examination or Post-Clearance Audit based on risk parameters, intelligence or random selection; AEO status affords additional facilitation but CCRs and supporting documents, proper bond registration and accurate annexure information are required prior to out-of-charge.

Direct Port Delivery for AEO importers at JNCH now granted-obtain unique DPD code and submit one-time intimation.
All AEO (T1, T2, T3) importers listed in Annexure A at JNCH are granted Direct Port Delivery (DPD). Listed importers must obtain a unique DPD code from JNPCT and submit the prescribed one-time intimation. All conditions of Public Notice No.161/2016, as modified, apply; part delivery is available only to "manufacturer" DPD importers. This Public Notice shall be treated as the Customs permission letter and as a standing order for officers; operational issues to be notified to the DPD Cell.

Disaster recovery drill: temporary suspension of customs electronic services with mandatory FQDN use to ensure continuity and coordination.
A scheduled Disaster Recovery exercise requires staged suspension and restoration of ICEGATE electronic customs services during switch over to a Disaster Recovery site and switch back, with specified windows for unavailability and availability of RES/service centre filing, online customs payments, and MFTP/SFTP message exchange. All MFTP/SFTP users must use the Fully Qualified Domain Name (FQDN) for CBIC servers; banks should not use public IPs and must share end-of-day files and representative contact details with ICEGATE to ensure continuity and coordination during the drill.