Valuation of bunker supplies: provisional assessments must use transaction value or valuation rules; HPCL price as fallback.
Conversion of vessels between foreign-run and coastal-run requires Customs duty assessment on ship stores consumed; provisional assessment should use transaction value where bunker receipts exist, otherwise apply Customs Valuation Rules sequentially from Rules 4 to 9 with HPCL export sale price used only as a last resort; disputes invoke principles of natural justice. Quantification follows Board Circular No. 58/1997 and finalisation of Bills of Entry must occur promptly after receipt of reversion documents.

Direct Port Delivery allowed for FCL imports fully facilitated by RMS, subject to advance filing, duty prepayment and terminal registration.
Direct Port Delivery (DPD) is authorized for FCL import consignments whose Bills of Entry are fully facilitated by RMS-meaning no RMS-ordered assessment/examination, no PGA sample-draw, no NCTC alerts and no investigative holds. Advance Bills of Entry, prepayment of customs duties and advance intimation to port terminals and shipping lines are required. Applicants must apply to DC(DPD) with prescribed documents; approved applicants will be registered by terminals and assigned DPD codes. Terminals and importers must submit monthly reports; steamer agents must not levy extra charges. Effective 15.01.2024.

X-MAS online portal enables uploading licences, installation certificates, first-block export obligation proofs and EODC documents with OTP verification.
X-MAS at JNCH enables authorised holders or their customs brokers to register licences, upload licence copies, and submit Installation Certificates, First Block Export Obligation proof and EODC documents online; submissions require verified company email and mobile OTP verification, upload of prescribed pdfs ( 5MB), and electronic acknowledgement, while physical verification of Bond/BG remains necessary because the system is not integrated with ICEGATE.

Milk and milk products must undergo quality control or inspection prior to export; customs verify EIC approval or inspection certificate.
Milk and milk products for export must undergo quality control or inspection or both before export; a health certificate is required only if the importing country specifically mandates it. Exporters may either obtain establishment approval under the prescribed Food Safety Management System and use the resultant export certificate, or opt for consignment-wise inspection by the Export Inspection Agency. Customs shall verify EIC approval and the establishment's export certificate or the Certificate of Inspection certifying export worthiness before allowing export. Standards are applied in a hierarchical order and each consignment must be accompanied by an export-worthiness certificate.

Empanelment of chartered engineers for valuation of second hand machinery in Chennai Customs Zone; specialized inspections and Form B reporting required.
Specified firms, agencies and individuals listed in Annexure I are empaneled to conduct valuation and visual inspection of second hand/used plant and machinery in the Chennai Customs Zone, limited to the categories against their names. Inspections must be performed by the empaneled chartered engineer, supported by videography/photography, and reported in the prescribed Form B. Referral to another engineer with Commissioner approval is permitted where doubts about evaluation or qualification arise, with service charges borne by the importer. Annual self appraisals and withdrawal for customs related offenses are mandated.

Risk Management System overrides require express Commissioner approval and strict recording and reconciliation procedures.
Any deviation from Risk Management System (RMS) instructions for import Bills of Entry requires express approval of the Commissioner of Customs (Import) in e office; such deviations must be recorded with reasons. The DC/AC (EDI) shall keep a serially numbered physical register of Commissioner authorizations, the serial number must be entered in ICES and the e office file, and DC/AC (EDI) must reconcile green channel clearance data from ICES with the register and submit a reconciliation report to the Commissioner.

Transhipment bond requirement lifted for direct sea port to sea port export movements; system updated accordingly.
Requirement of a transhipment bond is addressed under the Export Transhipment (ETP) module; filing ETP at the first customs location previously made a transhipment bond mandatory. A regulatory exemption for direct sea port to sea port movements by sea means no bond is required for such transhipments, and the customs IT system has been updated so the transhipment bond is no longer mandatory for direct sea port movements.