Clearance of pending drawback claims requires brand rate sanction or attested application by 24.06.2019 or claims processed at zero rate.
Exporters/CHAs must submit either the sanctioned brand rate fixation letters or, if not fixed, the application to jurisdictional Central Excise/Customs plus a self declaration (both attested by the jurisdictional DC/AC) by 24.06.2019; absent compliance, pending drawback claims will be processed at zero rate, but exporters may thereafter file a supplementary claim under Rule 16 of the Customs and Central Excise Drawback Rules, 2017.

Simplified ICEGATE registration via GST email ids allows IEC holders information-only access and email delivery of LPCO IRNs.
ICEGATE now auto-registers IEC holders for eSANCHIT using GST-provided email IDs, removing the digital signature requirement for information-only access; PGAs will upload LPCOs and IRNs will be emailed to registered beneficiaries, while digital signatures remain necessary for filing any customs declarations.

Paperless LPCO uploads by PGAs now mandatory; beneficiaries barred from uploading prior LPCOs after the cut-off date.
PGAs must upload digitally signed LPCOs on the eSANCHIT platform for ICES locations; IRNs for those LPCOs will be communicated to beneficiaries via ICEGATE-registered email. Beneficiaries are barred from uploading previously issued LPCOs on eSANCHIT from 01.07.2019; PGAs are required to upload LPCOs issued in the 15 days before that cut-off and may upload earlier LPCOs to enable beneficiary use.

Mandatory digital upload of supporting export documents required; hard copies prohibited at filing for shipping bills
Mandatory implementation requires exporters and customs brokers to use eSANCHIT for uploading digitally signed supporting documents at the time of filing shipping bills; hard copies of supporting documents are no longer permissible at filing and the change, effected by a superseding Board notification, applies at all EDI locations.

Testing scope update: revenue laboratories now test additional listed items, verify local availability before sending samples outside and notify stakeholders.
Revenue laboratories have expanded capabilities to test additional items listed in Annexure I and Annexure II; field formations must confirm with their jurisdictional laboratories that testing for a particular listed item is unavailable locally before forwarding samples to outside laboratories, and Principal Commissioners/Commissioners must issue public notices while reporting implementation difficulties to the Board.

Customs revenue reporting discontinued; zonal fortnightly reports ceased as data is available in EDW, implement accordingly.
The Board directs discontinuation of fortnightly zonal Customs revenue reports previously required under earlier letters, noting irregular submissions and that most revenue data are accessible in the Electronic Data Warehouse (EDW), and instructs Chief Commissioners to implement the cessation and take appropriate action.

UNSC resolution implementation requires Customs to prevent prohibited DPRK trade and sensitize officers through training and enforcement measures.
Customs is directed to ensure strict implementation of UNSC resolutions prohibiting specified imports and exports related to DPRK, to address instances where Bills of Entry or Shipping Bills incorrectly named DPRK as country of origin or destination, and to conduct sensitization programmes and take necessary legal action to prevent recurrence and ensure compliance.

MSME facilitation centre established to resolve customs, GST, DGFT and export-related issues for MSME units.
An MSME Facilitation Centre has been established at Custom House, Chennai to assist MSME units with IGST refunds, duty drawback, ITC refunds related to exports, licensing and EODC delays. The Centre is headed by a Customs nodal officer (DC/AC) with supporting staff and publishes contact officers for filing representations. It will coordinate with nominated nodal officers from Central GST, State GST and DGFT and accept representations via FIEO, CII or directly. A software for filing applications is being developed to expedite resolution; the Centre began functioning on 30-Aug-2019.

Manufacturing in bonded warehouses now requires an integrated application, unified digital records, and specified bond and tax procedures.
Prescribes the procedure and standardized application (Annexure A) for permission to carry out manufacturing or other operations in a bonded warehouse under section 65, integrated with the private bonded warehouse license; requires unified digital recordkeeping in Annexure B combining MOOWR, 1966 and Warehouse Regulations, 2016 data, and execution of a triple duty bond in Annexure C. Details verification visits, security and facility requirements, fiscal treatment of resultant products for export and home consumption (including GST invoicing and ex-bond bill of entry for duty payment), and duty treatment of waste or refuse.

Customs Inland Manifest requirement for eSealed export cargo mandates pre-departure filing and real time tracking verification.
Exporters using eSeal must file a Customs Inland Manifest on ICEGATE before cargo leaves their premises, quoting Shipping Bill numbers; the CIM must include vehicle, container and eSeal details, can cover multiple Shipping Bills per conveyance, and may be generated via an ICEGATE Excel utility into JSON. CIM data will be shared with the Risk Management System for real time tracking, and preventive officers at port may verify CIM details, record match or tamper status from eSeal readers, and submit container and seal statuses in the manifest system.

Prosecution timing: immediate or expedited launch for specified customs offences, with earlier action against foreign nationals.
The guidelines prescribe that prosecution under the Customs Act normally follows completion of adjudication, but for specified high-risk items prosecution should preferably be launched immediately after issuance of the Show Cause Notice, and in cases involving foreign nationals prosecution may be initiated at the earliest, including before issuance of the Show Cause Notice; the directions are to be treated as a standing order and circulated for implementation.

Bonded warehouse manufacturing approvals centralized under jurisdictional commissioner enabling duty-free inputs and export or DTA clearance.
Procedure under Section 65 establishes a decentralized approval regime with the jurisdictional Commissioner authorising manufacturing or operations in bonded warehouses; it allows import of capital goods and inputs duty-free for bonded use, permits resultant goods to be exported (zero rated) or cleared to the domestic tariff area with duty payable on DTA clearance only, removes geographic and export-obligation restrictions, prescribes a single digitalized account for compliance, and nominates a Nodal Officer as single point of contact for applications.

Bonded warehouse manufacturing operations require unified digital records, GST on domestic clearances and ex bond duties.
Applicants seeking manufacturing or other operations in a bonded warehouse must hold a private bonded warehouse licence and may use a consolidated application (Annexure A). Licensees must execute the prescribed bond (Annexure C), maintain digital receipt and removal accounts and submit monthly digital returns; a single combined record format (Annexure B) satisfies both MOOWR and warehouse custody regulations. Exported resultant products require a shipping bill and are not liable to import duty on contained imported goods; domestic clearances are taxable supplies under GST and require an ex bond bill of entry for import duty on inputs. Waste/refuse accountal and duty payment follow the specified provisions, with manual challan permitted where applicable.

Forgery of administrative order invalidates cancellation claim; original export notification remains in force.
A forged Office Order purporting to cancel DGFT Notification No.26/2015-2020 on the export policy for Beach Sand Minerals has been identified as not issued by DGFT. The original Notification remains operative and unamended, and the forged document should not be entertained or relied upon for any purpose.

Auto-registration of IEC holders enables simplified ICEGATE access, email delivery of PGA-uploaded LPCO IRNs and consignment alerts.
Auto-registration on ICEGATE allows IEC holders to be registered using GST-provided email addresses, eliminating the digital signature requirement for information-only access; PGAs will upload LPCOs to eSANCHIT and IRNs will be sent to beneficiaries via the registered email. Beneficiaries who file declarations on ICEGATE will still need a digital signature. Registered users receive consignment enquiries, PDF declarations, and can reply online to Customs queries, including those from post-clearance audit, reducing the need for physical submissions. Field formations must prompt immediate registration and issue trade notices.

Paperless LPCO submission via eSANCHIT mandates PGAs to upload authorizations, disabling beneficiary uploads after cut-off.
The circular mandates paperless processing of LPCOs via the eSANCHIT platform, expanding PGA upload responsibilities to additional PGAs and LPCO types. IRNs for PGA-uploaded LPCOs will be communicated to beneficiaries at their ICEGATE-registered email addresses. Beneficiaries will be barred from uploading previously issued LPCOs on eSANCHIT from the cut-off date; PGAs must upload LPCOs issued during the 15-day pre-cut-off window and may upload earlier LPCOs to enable beneficiary use.

Customs law reform: call for stakeholder suggestions on duty, exemptions, tariffs and import export procedures ahead of budget.
The notice invites stakeholders to submit suggestions for Customs-related tax proposals for the forthcoming Union Budget, covering amendments to the Customs Act, duty rates, duty exemptions, tariff descriptions, revenue augmentation measures and import-export procedures; submissions may be made directly, by email or fax and must be received by the deadline specified in the notice.

Air cargo transhipment procedures at NSCBI Airport require CTM and TP filings, Customs supervision, and bond debits.
Procedures require filing a Cargo Transfer Manifest (CTM) and obtaining Customs approval before transhipment; cargo must be segregated and escorted by Customs Preventive Officers, released without routine physical examination except on intelligence, and the carrier's Transhipment Bond debited at the gateway and re credited upon destination acknowledgement through EDI (ICES 1.5) Gate In processing.

Priority Out of Charge facility cancelled; automated Turant Customs queuing now governs Bills of Entry clearance and AEO priority.
Cancellation of the Priority Out of Charge facility is effected because OOC of Bills of Entry will be processed through the automated online registration and queuing mechanism in ICES under Turant Customs, which already provides for AEO consignment priority; Public Notice No. 133/2018 is rescinded with immediate effect.

Transhipment at NSCBI Airport: new SOP provides detailed processing guidelines for all types of cargo.
The notice implements SOP No. 01/19 establishing detailed procedural guidelines for processing all types of transhipment cargo at the Air Cargo Complex, NSCBI Airport, Kolkata, and directs stakeholders to follow the specified workflows; it provides the Deputy/Assistant Commissioner of Customs (Transhipment) as the operational contact for queries.