Provisional assessment procedures: bond or undertaking substitution deadline extended and submission conditions clarified for importers.
Importers in eligible categories must furnish a Bond or an Undertaking (in lieu of Bond) for provisional assessment as per the Board Circular read with the amended Public Notices; any Undertaking must be replaced with a proper Bond on or before the revised deadline specified in the incorporated notices, with other provisions of the original Public Notice remaining unchanged.

IGST refund correction mechanism extended for past shipping bills, allowing concordance-based adjustments to enable refund processing.
SB005 invoice mismatches between GST returns and Customs data blocking IGST refunds may be corrected for Shipping Bills filed up to 31.12.2019 by submitting a signed concordance table (Annexure-A) to designated Customs emails. Customs officers will verify the concordance, IGST taxable value and amount, edit IGST details where necessary, compute corrected refund amounts in the EDI after drawback adjustments, disable invoices already sanctioned, and enable scroll generation for sanctioned refunds.

Virtual personal hearings via video conferencing preserve procedural participation and treat hearing records as valid electronic documents.
Parties may consent to conduct personal hearings under the Customs Act, 1962 via video conferencing; authorities will notify date, time and a secure link and require scanned vakalatnama/ID by official email. Oral submissions will be reduced to a written record of personal hearing and emailed in PDF within one day; parties may return signed modifications within three days or be deemed to agree. Documents may be self-attested and emailed within three days. Such records are deemed documents under section 138C read with the Information Technology Act, and the procedure applies mutatis mutandis to related enactments.

IGST refund blocked by SB005 invoice mismatches - facility extended to allow administrative correction and submission of concordance documents.
Extension of the alternate mechanism for IGST refund allows correction of SB005 invoice mismatches in the Customs EDI system for Shipping Bills up to 31.12.2019; requisite documents and concordance tables must be submitted to the Deputy/Assistant Commissioner (In charge ICD/CFS) via contacts on the Customs website to unblock automated refund disbursal.

Waiver of demurrage: shipping and port operators must not charge demurrage or related storage penalties during lockdown disruptions.
Shipping companies, carriers, Port/Terminal Operators, CFSs and ICDs shall not charge or recover demurrage, ground rent beyond agreed free time, storage charges, anchorage, berth hire, vessel demurrage or other performance related penalties on containerized and non containerized cargo where evacuation delays are attributable to lockdown measures; this waiver is in addition to any contractual free time and no new or additional charges should be imposed during the covered period.

Waiver of demurrage charges ordered - ports and terminals must not levy penal storage or detention fees during lockdown.
Ministry of Shipping orders direct that ports, terminals, ICDs, CFSs and shipping lines shall not levy penal charges including demurrage, detention, dwell time or ground rent for delays in evacuation of import or export cargo caused by lockdown measures; Customs authorities have circulated these instructions for strict compliance to address disruptions in the logistics chain that prevent importers from clearing consignments through Customs facilities.

Undertaking in lieu of bond extended acceptance period, bond submission deadline deferred and e Sanchit upload required.
Temporary acceptance of an undertaking in lieu of a bond for customs clearance is extended; the formal bond submission deadline is deferred. Undertakings must be sent from the registered email of the importer/EXIM code holder or their authorised customs broker and must also be uploaded on e Sanchit. Other conditions of the prior circular continue to apply and the relief will be reviewed after the lockdown.

Undertaking in lieu of bond acceptance extended; submission deadline moved and undertaking must be emailed and uploaded to e Sanchit.
Acceptance of an undertaking in lieu of a proper bond for imports lacking Original Country of Origin Certificates is extended, with revised deadlines for submission of the proper bond. The undertaking must be submitted via the registered email of the IEC holder or authorised customs broker and uploaded on e Sanchit. All other conditions of the earlier Public Notice remain unchanged and implementation difficulties should be reported to the Deputy Commissioner (Appraising Main, Import) by email. The directions are to be treated as a standing order for officers.

SB005 error correction facility extended to enable IGST refund processing and resolve GST customs invoice mismatches for exporters.
Extension of the SB005 error correction facility in the Customs EDI system is authorized for Shipping Bills dated up to 31 December 2019 to address invoice mismatches between GST returns and customs data that generate SB005 errors and block automated IGST refund disbursal, enabling removal of the SB005 error condition so automated refund processing may proceed; exporters and stakeholders may avail the facility and contact the Drawback Section for assistance.

Undertaking in lieu of bond under Section 143AA permitted during lockdown with extended acceptance and electronic submission required.
Acceptance of an undertaking in lieu of bond under Section 143AA is extended, with a corresponding extension of the deadline for submission of the proper bond; original conditions in Public Notice No. 09/2020 remain applicable. The undertaking must be submitted from the registered email ID of the IEC holder or authorised customs broker and, for Chennai Customs, also uploaded on the e-Sanchit portal. The extension will be reviewed at the end of the lockdown and stakeholders may provide feedback via the designated email.

Electronic Gatepass and eOoC transmission enables paperless BOE delivery with QR-based digital verification and reduced physical contact.
Electronic transmission will replace paper printouts by emailing the Final eOoC BOE PDF and eGatepass PDF to registered importers and customs brokers upon grant of Out of Charge. The eOoC PDF will include a digitally signed, encrypted QR code with BOE details and a version number verifiable via ICETRAK and ICEGATE. The eGatepass will show movement-relevant particulars and include QR codes for the document and for each container/package; EDI OOC messages continue for custodians registered on ICEGATE, and non-registered custodians must register to receive electronic transmissions.

SB005 error correction: exporters must submit concordance tables and documents to resolve invoice mismatches and claim IGST refunds.
The notice extends correction of SB005 error, caused by invoice mismatches between GSTR 1 and Shipping Bills for filings up to 31.12.2019, and requires exporters to submit a Concordance Table (Annexure A) with prescribed supporting documents (Shipping Bill pages, GSTR 1/3B, commercial invoice) by scanned request from the DGFT registered authorized email to [email protected] to enable disposal of pending IGST refunds and drawback claims.

IGST refund correction facility extended for SB005 shipping bill error corrections under the CBIC circular guidance
Extension of the SB005 error correction facility in the Customs EDI system to permit corrections to Shipping Bills dated up to 31.12.2019 for the purpose of processing IGST refunds on exports; stakeholders are directed to follow the procedural instructions contained in the referenced CBIC circular.

Undertaking in lieu of bond extended to facilitate customs clearance; bond submission timeline relaxed and e-records required.
Acceptance of an undertaking in lieu of bond for customs clearance is extended as a temporary measure; the deadline for submission of the proper bond in substitution for the undertaking is likewise extended. Undertakings must be submitted from the registered email ID of the IEC holder or their authorised customs broker and a copy uploaded to e-sanchit. All other conditions of the earlier circular remain unchanged and the facility will be reviewed at the end of the lockdown period.

Undertaking in lieu of bond facility extended; submission via IEC registered email and upload to e-sanchit required.
Extension of temporary acceptance of an undertaking in lieu of bond under section 143AA of the Customs Act to facilitate customs clearance during the lockdown; the facility and the deadline for submission of the proper bond are extended, existing conditions of Circular No. 17/2020 remain, and the undertaking must be sent from the IEC holder's or authorised broker's registered email and uploaded to e-sanchit.

SB005 error correction extended to facilitate IGST refund processing despite invoice mismatches, urging stakeholders to rectify records and seek assistance.
Extension of the SB005 error correction facility in the Customs EDI system is authorised to unblock automated IGST refund disbursal for Shipping Bills up to 31.12.2019, responding to invoice mismatches between GST returns and customs data and COVID 19 related operational hardships; stakeholders are urged to prevent future mismatches and to approach the ADC (AP & ACC) for specific difficulties.

Undertaking in lieu of bond extended, allowing electronic submission and delayed formal bond filing under customs procedures.
Acceptance of an undertaking in lieu of bond is extended for the lockdown period and the deadline to submit the corresponding proper bond is extended until 30.05.2020; the undertaking must be submitted from the registered email of the importer or authorised customs broker and uploaded into e Sanchit, with all other conditions of the earlier Public Notice remaining in force.

SB005 error correction: extension allows exporters to rectify invoice mismatches to unblock IGST refunds via prescribed email procedure.
Extension of the SB005 error correction facility in the Customs EDI system permits exporters and customs brokers to rectify invoice mismatches that block automated IGST refund disbursal by following the procedure in Circular No. 05/2018 Customs (as amended) and submitting applications with enclosures by email due to COVID 19; difficulties should be reported to the Additional Commissioner, Air Cargo Exports.

IGST refund facilitation: extension of Customs EDI error correction for SB005 invoice mismatches to enable refund processing.
Extension of the Customs EDI System facility to correct invoice mismatches causing the SB005 error for Shipping Bills dated up to 31.12.2019, enabling automated IGST refund disbursal (except refund scroll generation). Trade stakeholders are advised to address and prevent such mismatches; the Notice is to be treated as a standing order for officers and implementation difficulties may be reported to the Commissioner.

Customs clearance: self-certified COO copies accepted for DPD/AEO importers via E-Sanchit upload and email verification.
Customs clearance for DPD and AEO importers is allowed on self-certified photocopies of Certificates of Origin uploaded to E-Sanchit; Assessment Groups must verify importer status, seals and signatures, record prescribed details in the Register, and endorse RMS-FC to grant Out of Charge via an email-based verification workflow. If upload is absent, an ICES query may be raised.