Deferred customs duty payment extends to eligible manufacturer importers, with revised payment timelines and holiday-based due-date treatment.
Deferred payment of customs import duty is extended to 30 days for eligible importers from 1 March 2026. Duty relating to Bills of Entry returned for payment in months other than March is payable by the first day of the following month, while March Bills of Entry require payment by the last day of March. Eligible Manufacturer Importers may seek approval to access the facility, with applications permitted from 1 March 2026. ICES has been enhanced, and holidays and Sundays are excluded where a due date falls on such days.

Export obligation discharge: licence holders must submit specified EODC documents or face recovery proceedings.
DEEC (M. Cell), NCH reports a backlog of Advance Authorizations due to non submission of EODC; licence holders listed in Annexure A must email specified documents (EODC/redemption letter or LUT cancellation; bonds/BGs and acknowledgements; payment challans; DGFT submissions and acknowledgements) from their entity based email to [email protected] by the deadline to permit verification; failure to submit satisfactory documentation will lead to recovery proceedings.

First Appellate Authority designation under the RTI Act appointed for the Chief Commissioner's Office with immediate effect.
The Chief Commissioner of Customs, Kolkata Customs Zone has designated an officer as the First Appellate Authority under Section 5 of the Right to Information Act, 2005. The appointment names the officer by name and designation, is effective immediately and until further orders, and expressly supersedes earlier public notices regarding the FAA for the Chief Commissioner's Office.

Health Security and National Security Cess: registration, payment and declaration procedures required on the CBIC Taxpayers' Portal.
The Health Security and National Security Cess (HSNS Cess) is levied on notified goods under the Act, effective from 1 February 2026; Advisory No. 1/2026 covers CBIC Taxpayers' Portal login, new registration and payment procedures, Advisory No. 2/2026 specifies the Accounting Head for HSNS Cess payments, and Advisory No. 4/2026 sets out the declaration filing procedure on the Portal; the advisories are enclosed for action and circulation to trade associations listed in Annexure I.

Automated Goods Registration for e sealed exports enables auto movement of validated Shipping Bills to registration without exporter presence.
Automated Goods Registration enables ICEGATE to notify ICES when RFID e-sealed, self-sealed factory stuffed containers arrive so that, provided Annexure C has been filed and all required goods registration fields validate, the Shipping Bill will automatically move to the goods registration queue without exporter presence; mismatches or missing information will trigger ICEGATE notice and require the exporter to follow manual registration procedures.

Split Indicator Flag update requires final split record designation to avoid validation errors and ensure system closure.
The SCMTR application now requires a Split Indicator to be declared: Y where an MBL/BL is split across multiple filings (all split records must use Y and collectively match the original BL), N where the BL is a single complete filing, and F for the last split record only, which is mandatory to enable system validation and closure. Incorrect or inconsistent use may produce validation errors, delays, or rejections, and stakeholders must ensure accurate, consistent declaration at filing.

Hazardous cargo declaration required at item level; system flags entries and officers must record nature when applicable.
Importers or customs brokers must declare hazardous cargo at the item level in the Bill of Entry for goods under Chapters 28, 29 and 38 using the Single Window BE_SW_INFO_TYPE table with fields for info type (CHR), info qualifier (HZRDS), an info code (Y/N) and mandatory info text when 'Y' is selected. The system flags declared hazardous Bills of Entry to prompt officer verification; no flag appears when 'N' is declared. If an officer changes the CTH to a heading in Chapters 28, 29 or 38, the officer must likewise record hazardous cargo details in the prescribed format.

Hazardous cargo declarations in Bills of Entry trigger verification alerts and require details when specified goods are identified as hazardous.
Importers must make an item-level hazardous cargo declaration in Bills of Entry for goods falling under Chapters 28, 29 and 38. Hazardous goods require disclosure of their nature through the prescribed Single Window information, while non-hazardous goods are separately identified. The system flags declared hazardous cargo for verification, assessment, examination and out-of-charge processing. Where a revised classification during assessment falls within the specified chapters, the assessing officer must record hazardous-cargo details through the prescribed mechanism.

Declaration of Stainless Steel Grade must be recorded in customs entries and shipping bills to enable export-input correlation.
Imports of stainless steel under Advance Authorisation endorsed with commercial grades (e.g., J1-J5) must declare the specific grade and the percentages of Chromium, Nickel and Manganese in the Bill of Entry and invoice, with Customs attestation; shipping bills discharging the authorisation must record the same chemical percentages to enable correlation between imported inputs and resultant export products. Importers may apply for amendment of previously filed Bills of Entry, which shall be granted without delay to permit OOC clearance.

Export incentives to postal exports extended; postal PBEs to flow through DNK to ICES for benefit processing and disbursement.
Export incentives including Drawback, RoDTEP and RoSCTL will apply to postal exports filed via Dak Niryat Kendra (DNK). Exporters must submit Postal Bill of Export on the DNK portal; Customs officers will process PBEs, push Post EGM data to ICES, and generate temporary and final scrolls. Drawback disbursement is transmitted to PFMS, while RoDTEP and RoSCTL scrips are enabled through ICEGATE. A postal ICES site has been created and exporters must register on ICEGATE, add bank details for DNK site code, and register an AD Code as required.

Single Touch Point trade integration expands SWIFT connectivity to more PGAs, streamlining digital NOC and certificate processing.
Onboarding additional Partner Government Agencies onto SWIFT 2.0 standardises data fields, document codes and declaration requirements for electronic filing and processing of LPCOs/NOCs. New and updated document codes have been created and annexed for trade use. MeitY and Textile Committee certificates and test reports will be generated, digitally integrated with Bills of Entry and made available on the SWIFT dashboard to obviate physical production. PGA officers are collocated on Customs IT infrastructure to process NOCs and reduce dwell time, with initial functionalities released for stakeholder feedback and further advisories to follow.

Auto goods registration and auto Out of Charge expand to covered importers, subject to risk-based holds by officers.
System-driven auto goods registration will apply on arrival for AEO T2 and T3 entities and will be extended to notified Eligible Manufacturer Importers, longstanding supply chain importers, and Direct Port Delivery users. An expanded auto Out of Charge facility will be available to all importers subject to duty payment and absence of additional compliance requirements. Auto Out of Charge operates on risk-based evaluation while officers may invoke a system "HOLD" to override automation based on intelligence.

HSNS Cess declaration: online filing mandates Form HSNS DEC 01 with process/machine details, documents, verification and submission lock.
Filing Form HSNS DEC 01 on the CBIC HSNS portal requires taxpayers to select category (machine based or manual), enter auto fetched basic details, list specified goods and brands, save row entries, upload up to five PDFs (max 2MB each), provide detailed machine or manual process particulars as applicable, furnish an authorised signatory verification acknowledging penal liability, and submit to obtain a declaration number; submitted declarations are immutable and no fresh declaration may be filed while a prior declaration is pending approval.

Sea Arrival Manifest filing changes: supplementary IGM amendments disabled before sea entry; use SAA/SCA and timely CSN required.
Supplementary IGM amendments before Sea Entry Inwards will be disabled from 20.02.2026; freight forwarders/consolidators must timely file CSN so SAM filings include complete BL/HBL details with required parameters. Additions/amendments before Sea Entry Inwards must use Sea Arrival Amendment (SAA) and Sea Cargo Amendment (SCA) messages and will be processed automatically; additions/amendments after Sea Entry Inwards will be routed to officers and may attract supplementary amendment charges. A single active Container Global (CG) Bond per PAN must be ensured prior to full CG bond automation.

Unclaimed hazardous cargo: disposal required within two months following disposal manual procedures and natural justice.
All unclaimed or uncleared hazardous and explosive consignments held by custodians must be disposed of within two months from arrival, following the Disposal Manual, 2019 and observing the principles of natural justice, pursuant to the procedure for disposal of unclaimed/uncleared cargo under Section 48 of the Customs Act referenced in Circular No. 49/2018.

IGST refund processing faces validation errors; exporters must submit concordance tables and correct shipping bill issues.
Delays in IGST refund processing arise from Shipping Bill validation errors SB-005 (invoice mismatches), SB-000 (validated but excluded from final refund scroll due to ineligibility, mixed invoice outcomes, PFMS/IEC alerts or low IGST amount) and SB-004 (duplicate GSTN transmission). Exporters must submit a concordance table mapping GST invoices to Shipping Bill invoices and pay the prescribed fee per shipping bill for rectification; stakeholders should rectify identified conditions or contact the IGST Refund section for unresolved errors.

Late fee waiver for Bills of Entry after ICEGATE outage; applies to vessels with entry at INMAA1/INKAT1/INENR1 on 2 Feb.
Waiver of Late Fee is authorized for Bills of Entry affected by the ICEGATE outage; the Late Fee under the Bill of Entry (Forms) Amendment Regulations, 2017 (Notification No. 27/2017-Customs (N.T)) will be waived for Bills of Entry filed for vessels with entry inwards at INMAA1, INKAT1 and INENR1 on 2 February 2026, where those Bills of Entry are filed on or before 2 February 2026.

SWIFT 2.0 single-window integration digitises PGA certificates, no-objection processing, test reports and Customs clearance documentation for EXIM trade.
SWIFT 2.0 expands the Single Window interface for EXIM clearances by integrating CDSCO, WCCB, MeitY and the Textile Committee alongside existing pilot PGAs. PGA licences, permits, certificates, other documents and no-objection certificates are harmonised through designated document codes. CDSCO, WCCB and AQCS officers will process no-objection certificates on the Customs IT infrastructure without separate physical document submission. MeitY certificates will be digitally linked with Bills of Entry, while Textile Committee test reports and prescribed fee payments will be available through the SWIFT dashboard.

Customs changes from Union Budget 2026: revised duties, exemptions, baggage rules, deferred duty payment and automation.
Implementation of Union Budget 2026 customs measures effective 01.02.2026 requires compliance with notifications that amend Basic Customs Duty rates, revise Social Welfare Surcharge and Agricultural Infrastructure Development Cess, and modify exemption notifications. Procedural changes adopt Baggage Rules and Customs Baggage (Declaration & Processing) Regulations, 2026. Non tariff measures include inclusion of Eligible Manufacturer Importers in deferred duty payment facilities and extended timelines. Circulars introduce automation of clearance processes, mandatory e scheduling via ICEGATE and use of body worn cameras during physical examination. Stakeholders must file bills/shipping bills per revised rates, avail exemptions only per conditions, and consult CBIC resources or Customs officers for details.

Transit of Bhutan-bound import cargo requires an ICES-filed Letter of Guarantee, RFID sealing, and system-verified exit at Jaigaon LCS.
Clearance of Bhutan-bound transit imports via Jaigaon LCS must be against a Letter of Guarantee issued by Royal Bhutan Customs and filed in ICES; Bhutan importers register in ICES and present LOG with BL/AWB, invoice and packing list for classification and duty assessment. Docks/CFS officials verify container and seal numbers, affix/record RFID/ECTS seals supplied by the importer, record vehicle details, give 'Out of Charge' in ICES and hand signed LOG copies to the importer for border transit. At Jaigaon LCS officers verify LOG and RFID seals in ICES and record cross-border completion, while discrepancies trigger examination and potential invocation of the guarantee.