Export certificate for personal valuables enables duty free re import after customs verification under prescribed documentation and assay rules.
An export certificate is issued at the international departure customs counter to allow passengers to carry personal valuable items abroad and to facilitate duty free re import. Passengers must provide two copies of an itemised list, photographs for jewellery, proof of ownership or affidavit plus valuer certificate, notify customs in advance, and present items for inspection after immigration. Customs records details, endorses and retains one copy, and may require assay at passenger expense. On return, presentation of the items and the export certificate permits verification and release; certificates cover only bona fide personal jewellery and are valid for one year.

Indirect Tax Dispute Resolution Scheme enables declarants to stay appeals by filing a declaration and depositing prescribed sums.
Indirect Tax Dispute Resolution Scheme, 2016 provides a form-based process enabling appellants before the Commissioner to file a declaration with a designated authority to stay appellate proceedings; Form-1 is the declaration, Form-2 is the acknowledgement effecting a temporary halt, Form-3 records deposits made by the declarant within prescribed timelines, and Form-4 is the designated authority's order discharging dues, which the Commissioner will reconcile and remove from pendency without creating precedent.

RBI BRC module replaces manual BRC filings and shifts export proceeds monitoring to customs via EDI.
The RBI-BRC Module mandates electronic monitoring of export proceeds for shipping bills with LEO dates from 01.04.2014 via EDI/EDPMS; Drawback (XOS) will monitor realization using RBI MIS reports and exporters need not submit manual six-monthly negative statements for these shipping bills. Exporters should verify BRC integration through ICEGATE or coordinate with Authorized Dealer banks to ensure transmission to EDPMS/RBI; implementation difficulties are to be reported to the Commissioner.

Export transhipment module: electronic ETP filing and TP bond-based permit governs container movement to gateway ports.
The Export Transshipment module in ICES requires transhippers to register a TP Bond/BG and file an ETP Application at the port Service Centre after Stuffing Report. The Preventive Superintendent approves the ETP, issues a printed permit that must accompany the container, and debits the bond/BG at approval. On arrival at the Gateway Port, preventive checks are completed and an "Allowed for Shipment" entry is made; the steamer agent files EGM for loaded Shipping Bills, the debited bond is recredited, and the ETP approval serves as EGM for export benefits with the Shipping Bill moved for Drawback processing.

Duty Free Shops must keep SKU based digital records, file monthly returns, and reconcile passenger sales every 24 hours.
Licensees of special warehouses for Duty Free Shops must maintain SKU based electronic records of receipt, handling, storage and removal using mandated data elements in Form A with audit trail capable software; file monthly returns (Form A) and expiry period returns (Form B); record passenger sales digitally in Form C and integrate that data with warehouse records every 24 hours. Removals without duty payment require immediate electronic recording, bond officer escort to customs sale points, computer generated passenger invoices, and reconciliation of inflight sales; solvency certification and cost recovery arrangements for customs supervision are also prescribed.

Bonded container re-export requires timely extensions, prescribed particulars and valid reasons; off-hiring cannot justify delayed re-export.
Bonded imported containers exempt from customs and additional duty must be re-exported within six months, subject to a bond. A recorded-reason extension may generally be granted for three months, with further extensions available only for genuine difficulty and at specified approval levels; off-hiring is not a valid ground. Requests for movement permission and re-export extensions must contain prescribed container, vessel, bond, manifest and location particulars. Failure to obtain a valid extension may lead to duty, interest, bond enforcement and penal action.

Know Your Customer requirements mandate KYC documentation for shipping lines and freight forwarders including ID, address, IEC, and authorisations.
Know Your Customer norms require shipping lines, container lines, agents/sub-agents and freight forwarders to collect photo identity, address proof, IEC copies, and letters of authority from persons booking containers; freight forwarders must additionally supply registration, employee letters of authority where applicable, and a declaration confirming collection of mandated documents. Compliance for recurring, unchanged transactions remains valid for a subsequent period. The same requirements apply mutatis mutandis to imports.

Purchase limit in Indian currency increased, allowing passengers to buy duty-free goods in rupees; DFSs must display INR prices.
Passengers may purchase goods at duty free shops in Indian currency up to the revised limit aligned with RBI rules; customs commissioners must inform DFS operators, ensure display of the facility and limit at shops and websites, and require display of prices in Indian Rupees and the applicable exchange rate (commercial bank rate or CBEC fortnightly rate). Operators must be familiarized with procedures for duty free procurement of excisable goods and any implementation difficulties should be reported to the Board.

Constitution of counsel panel invites applications for senior and junior standing counsels to represent indirect tax matters.
Announcement constituting a regular panel of Senior and Junior Standing Counsels to handle indirect tax cases; applicants must meet eligibility, terms and fee schedule as per specified legal communications (Annexure I and Annexure II), submit Proforma A to the Additional Commissioner at the zonal Central Excise office, and download required annexures from the zonal website before the stated deadline.

E-payment of refund/rebate claims: direct bank-credit mechanism with authorization, UTR tracking, and PAO reconciliation required.
Introduction of an e-payment facility requires claimants to submit a one-time authorization for direct credit to the exporter's bank account; the refund sanctioning authority will forward consolidated statements and a cheque to the nominated bank, which will credit claimant accounts via NEFT/RTGS after applicable charges and retain authorization copies. Banks must generate UTRs for transfers, submit monthly UTR reports and periodic scrolls to the sanctioning authority and PAO, and the PAO must reconcile cheques with bank scrolls and report discrepancies for verification and compliance.

Container scanning compliance ensures selected import containers are scanned before exit, with penalties for terminal or custodian noncompliance.
Containers selected by the Customs RMS must be scanned at the Mobile Container Scanning Facility before leaving port or reaching CFS/ICD; terminals must mark EIRs with "Selected for scanning", inspectors must verify container and seal numbers, and after scanning endorse EIRs as "SCANNED CLEAN", "MIS MATCH; SEND TO DC/AC, Container Scanning Division" or note reasons for non scanning. Mis matches trigger scrutiny and may require 100% examination of related containers. Custodians and terminal operators face penalties under the Customs Act and Handling of Cargo in Customs Area Regulations for non compliance. Reporting and weekly statements of selections, scans and outcomes must be submitted to DC/AC(CSD).

Drawback eligibility: imported and re exported goods must be identical; stricter first check examination and documentation required.
The notice warns that drawback under section 74 is ineligible where imported and re exported goods are not the same, directs Deputy/Assistant Commissioners to conduct thorough first check examinations of re exported spares claiming drawback, requires spare part names and serial numbers to be recorded in the Bill of Entry at import, and mandates that shipping bill examination reports explicitly and separately address identity and use, avoiding vague phrases.

Indirect tax dispute resolution: file declaration and pay tax, interest and reduced penalty to obtain disposal and immunity under the scheme.
The Indirect Tax Dispute Resolution Scheme, 2016 permits appellants with matters pending before the Commissioner (Appeals) as on 1 March 2016 to file a declaration in Form I by 31 December 2016; acknowledgement suspends appellate proceedings for sixty days. The declarant must, within fifteen days of acknowledgement, pay tax, interest as provided by law, and a penalty equal to twenty five percent of the penalty in the impugned order and notify payment in Form 3. On proof of payment the designated authority shall issue a discharge in Form 4 and the Commissioner will remove the appeal from pendency; such discharge is conclusive for reopening but is not an order on merits and is non refundable.

Drawback claims processing: special administrative drive to remove irrelevant queries and resolve zero zero cases promptly.
Zones and Commissioners shall ensure timely disbursement of processable drawback claims, use the electronic BRC module to avoid routine bank realization certificates for covered exports, address EGM mismatches via Trade Facilitation Committees, and launch a focused drive (1-7-2016 to 30-9-2016) to (a) remove generalized or irrelevant queries from the query database and resolve those cases and (b) redress zero-zero drawback determinations where exporters have produced documents or replied to queries.

Indian Customs EDI system (ICES 1.5) at Tuna Port enables electronic filing and automated processing of import/export declarations.
ICES 1.5 at Tuna Port implements end to end electronic filing and processing of import Bills of Entry and export Shipping Bills. It mandates registration of IE codes, Customs Brokers, Shipping Lines, DGFT licences and ICEGATE remote filing, prescribes digital signature use, service centre charges, and coding standards. Electronic submission and generation of a Bill/Shipping Bill number constitutes self assessment; the system performs automated validation, valuation, duty calculation, appraiser assignment, RMS risk routing, bond and licence debits, concurrent audit, and produces assessed copies and TR 6 challans for payment and out of charge.

Bank eligibility change: requirement amended to scheduled commercial bank for shipping agent registration documents.
Amendment replaces the requirement of nationalised bank with scheduled commercial bank for Fixed Deposit and solvency certificates submitted for registration and renewal of Shipping Agents/Steamer Agents, as specified in Para 3A(v), 3A(vi) and Para 3B(i) of Public Notice No. 05/2016; trade is invited to report any difficulties.

Integrated Declaration determines ADC referral; declared end use and product grade govern single window clearance procedures.
SWIFT clearance procedures reduce routine ADC referrals by using a published PEC list for tariff mapped chemical items and by exempting dual use items or excipients from ADC NOC when declared in the Integrated Declaration as not pharmaceutical grade, free of Active Pharmaceutical Ingredients, and not intended for human or veterinary medicinal use. Sampling will be risk based, repeat sampling of an already tested batch for NOC is avoided, digitally signed declarations within the Integrated Declaration replace hardcopy guarantees, and ADC routing is limited to notified ports with IT upgrades to enable necessary data access.

Bonded warehouse licensing requires a prescribed application, 30-day processing, centralized verification, and licences valid until surrender.
Prescribes a standardized Form for new bonded warehouse licences requiring corporate, site, security, financial and goods details and specified declarations; bond officers must inspect and report within 15 days and Principal Commissioner/Commissioner decide within the next 15 days, completing licensing within 30 days. Centralized antecedent verification to DRI/DGCEI is to be used and post-verification permitted for certain declarations. Licences remain valid until surrender or cancellation with annual submission of insurance and solvency evidence required.

Solvency certificate requirement: bank solvency must match maximum duty exposure for private warehouse licensing, with specified exemptions.
Applicants for private bonded warehouse licences must furnish a solvency certificate from a scheduled bank equal to the maximum customs duty exposure on goods stored; applicants must indicate that maximum duty when applying, and Principal Commissioners/Commissioners of Customs will require a solvency certificate matching that amount. Exemptions apply to Central/State/UT administrations and undertakings, EOU/EHTP/STPI units under Foreign Trade Policy rules, and AEO/ACP holders governed by their circulars.

Ex-bond bill of entry filing now mandated on ICES, with import station assessment and ICEGATE verification before warehouse clearance.
Section 68 clearance requires filing the ex-bond bill of entry on ICES and assessment by the customs station of import. The importer must present the assessed bill and the proper officer's clearance order to the warehouse bond officer, who shall verify particulars via ICEGATE and permit removal by affixing a dated signature. On any mismatch, the bond officer shall withhold removal and inform the Deputy or Assistant Commissioner to resolve the issue with the customs station of import.