Custodianship of perishable cargo facility granted to Air India SATS Cool Port, subject to existing customs notification and regulations.
Custodianship of the AISATS Cool Port is granted to M/s Air India SATS Airport Services Pvt. Ltd. as an additional annex to the notified Air Cargo Complex, subject to the conditions of Notification No. 23/2008 and the Handling of Cargo in Customs Areas Regulations, 2009; custodianship is co-terminus with the earlier notification (valid to 31.03.2021) and the custodian must not alter plans, boundaries or buildings without the Commissioner of Customs' concurrence.

Interest on warehoused goods: payment deferred until ex-bonding; bank guarantees replace pre-extension payment requirement for extensions.
Following the requirement to furnish a bank guarantee as security for deferred duty and interest, the Board withdraws the need to collect interest or issue a demand before permitting extensions of the warehousing period; any interest payable shall be paid at the time of ex-bonding of the goods, while previously granted industry-specific exemptions remain operative and implementation difficulties may be reported to the Board.

Warehouse code requirement mandates use of individual registered warehouse codes for electronic filings, enabling record-based controls.
Amendments to Chapter IX and related notifications create a regime replacing physical escorting with record-based controls, requiring transitional compliance to remove customs locks, use of serially numbered one-time-locks for movements, distinct licensing for special warehouses storing notified goods, mandated sample-drawing and recordkeeping by warehouse keepers, computerization of inventory records, and removal of the ICES default warehouse code in favor of individual registered warehouse codes for electronic filings.

Standard unit quantity code compliance required; waivers and procedural adjustments permitted to address trade incompatibilities.
A single Unit Quantity Code (UQC) per tariff item must be declared in Bills of Entry and Shipping Bills, with comprehensive descriptions to improve EDI data quality and prevent mis-declaration and undervaluation. Where UQC implementation creates genuine difficulties such as in MRP assessments or conflicts with trade practice, delegated waiver powers are provided to Group AC/DCs or ACS/DCs (Shed) with Additional Commissioner concurrence; RMS cases requiring UQC change must be returned to the assessment group and trade must declare correctly at the first instance.

Clearance restriction for precious stones and metals: mandated transshipment to Bharat Diamond Bourse under specified procedures.
Import consignments of diamonds, precious stones, precious metals, semi-precious stones, pearls, jewellery and industrial diamonds shall not be cleared at Air Cargo Complex, Sahar and must be cleared at the Precious Cargo Customs Clearance Centre (PCCCC) at the Bharat Diamond Bourse after prescribed procedures. Exceptions allow voluminous precious metal alloys exceeding 24 x 24 x 24 inches or 30 kg to be cleared at ACC with valuation assistance. Gold and dore bars remain eligible for clearance at ACC. Consignments must be declared as transshipment cargo to BDB, escorted to MMTC strong room, transferred under preventive escort to PCCCC, and improper filings at ACC will be transferred for adjudication.

Custodian Delivery Order endorsement removed, allowing custodians to issue gate passes and effect delivery without officer stamping.
Endorsement and stamping on the Custodian's Delivery Order at Container Freight Stations is dispensed with; officers at CFSs are directed not to require or place signatures/stamps on delivery orders issued by custodians once an Out of Charge order has been given, permitting custodians to issue gate passes and effect delivery without further endorsement by Customs staff.

Ex-bond bill of entry must be filed on ICES and verified via ICEGATE before warehouse removal.
Ex-bond bills of entry for clearance of warehoused goods must be filed on ICES and will be assessed by the customs station of import. The importer or owner must present the assessed bill and the proper officer's clearance order to the jurisdictional bond officer, who shall verify particulars on ICEGATE and, if matched, permit removal by affixing a dated signature; on mismatch the bond officer shall withhold removal and escalate to the Deputy or Assistant Commissioner for resolution with the customs station of import.

Customs warehousing security: exemptions and staged bank guarantee requirements govern transit and storage obligations.
Security for warehoused goods is subject to exemptions for specified governmental, project, energy, maritime and diplomatic consignments, while other imports must furnish transit insurance in favour of the President and bank guarantees on extensions. Non-sensitive goods require no security for the first year, 25% bank guarantee after one year, 50% after two years and full duty plus interest after three years; sensitive goods attract higher staged guarantees in public warehouses and require upfront bank guarantees when moved to private bonded warehouses. Warehousing extensions and security are administered by the Principal Commissioner/Commissioner at the port of import.

Drawback scheme: data call for model-wise export and import value details, including assessable imports and duty paid, under deadline.
Requirement to provide model-wise data for motor cars exported under the drawback scheme, including exporter and model details, variant, engine capacity and length, number of cars exported under the scheme, FOB value, assessable import values of components/parts/raw materials imported by the manufacturer and by tier 1 and tier 2 vendors, and totals of Basic Customs Duty and education cess paid on those assessable values.

Licensing of Special Warehouses: new regulatory regime and strict transitional timelines for duty free and store warehouses.
Insertion of Section 58A establishes a licensing regime for special warehouses where dutiable goods may be stored under customs lock; the Board has specified eligible classes of goods and issued related regulations. Existing warehouses storing goods for duty free shops, ship stores, airline stores and diplomatic stores must apply within prescribed timelines to continue operations beyond a three month transitional period, with expedited processing obligations on Commissioners and post application compliance steps prior to issuing licenses.

E-payment of customs refunds via RTGS/NEFT to beneficiary bank accounts with UTR-based reconciliation.
Framework requiring electronic payment of sanctioned customs refunds and rebates through RTGS/NEFT via a designated bank (RBI Kolkata for INCCU4). Claimants must provide a one-time bank-certified authorization (Annexure A). Refund authorities will forward a signed statement of sanctioned orders, a consolidated cheque and a soft copy (Annexure B) periodically; the bank credits beneficiary accounts after deducting RTGS/NEFT charges. Reconciliation uses UTRs and a periodic bank scroll sent to the PAO for reconciliation and discrepancy reporting.

ISPM-15 compliance required for wood packaging; customs clearances limited to certified packaging after inspection for export consignments.
Export consignments packed with wooden packaging materials must conform to ISPM-15 standards and are to be inspected by Customs; clearance is permitted only if packaging meets ISPM-15. Exporters must specify packaging details in the Shipping Bill. Phytosanitary certification is issued by accredited treatment providers after approved treatments such as methyl bromide or forced hot air, and the list of accredited providers is published by the Directorate of Plant Protection, Quarantine & Storage.

Timely bond cancellation: streamlined by periodic selection, verifiable records, and exporter email/document readiness to prevent delays.
Timely cancellation of bonds in advance authorization cases is to be expedited by conducting reduced-rate random verifications during the authorization validity, not delaying cancellations for non-receipt of Central Excise confirmation, and requiring exporters to keep documents ready and provide email addresses. A verifiable record of cancellation applications and documents must be maintained, and selections for checks will be made periodically (every third day or earlier) with intimation to exporters to ensure transparent, timely processing.

Licensing of special warehouses: transitional licensing required for warehouses serving duty free, ship, airline and diplomatic stores.
Section 58A establishes a licensing regime for special warehouses where dutiable goods destined for notified end uses are to be stored under customs lock. Existing warehouses supplying duty free shops, ship stores, airline stores or diplomatic stores must apply for licenses under Section 58A within the prescribed filing window to continue operations beyond the transitional period; Commissioners are instructed to process applications promptly and determine whether customs services are provided on Merchant Over Time or Cost Recovery basis.

Warehouse Code requirement: declaring a unique bonded warehouse code mandatory for into bond and ex bond bill of entry filings.
A mandatory unique warehouse code regime will be implemented via an ICES module that captures licensed bonded warehouse details (including licence number and dates, jurisdiction and type) and generates an eight-character code: first four characters for the EDI port or nearest customs location, fifth for warehouse type, and last three as a serial. Central Excise must forward lists to EDI-enabled customs by 1 June 2016; EDI Commissioners must register warehouses by 6 June 2016. Codes will be published on ICEGATE and declaration of the warehousing code on Into-Bond and Ex-Bond Bills of Entry becomes mandatory from 20 June 2016.

Unit Quantity Code compliance required; waiver authority exists for incompatible UQCs and correct declaration is mandated.
The Customs Tariff Act prescribes a single Unit Quantity Code (UQC) per tariff item which importers, exporters and Customs Brokers must declare in Bills of Entry and Shipping Bills; officers must ensure the statutory UQC is used and that descriptions include make, model, grade, specifications and brand to improve EDI data quality. Where statutory UQCs conflict with market practice or MRP-based assessments, Group AC/DCs may waive the UQC for non-RMS entries and ACs/DCs (Sheds) may waive for RMS entries; for RMS entries requiring UQC changes, Sheds must return the Bill to the assessment group, and trade must correctly declare UQC and full particulars initially to avoid delays.

Customs digitalisation: mandated electronic filing and Single Window integration to speed clearance and reduce paperwork.
Measures streamline customs administration by mandating digital signature filing and electronic Delivery Orders, expanding an electronic Single Window for integrated declarations, online clearances and risk management with regulatory agencies, and extending 24x7 clearance at major ports. Procedural reforms include deferred duty payment for select traders, record-based warehousing controls with extended warehousing periods for bonded/manufacturing units, simplified valuation and temporary import rules, fully electronic drawback disbursal and transferability of duty credit scrips. Compliance reforms adopt risk-based and integrated audits, rationalise penalties, set appeal thresholds, and provide protocols for withdrawal or settlement of aged or lower-value prosecutions and appeals.

ISPM-15 compliance required: export clearance only if wooden packaging absent or accompanied by a valid phytosanitary certificate.
Export consignments with raw or solid wood packaging must comply with ISPM-15 or be accompanied by a phytosanitary certificate; non-compliant consignments shall not be cleared. EDI inspection must record whether wooden material is used and whether an ISPM-15 compliance certificate is produced, and Let Export Order is permitted only if packaging is non-wooden or a valid compliance certificate is presented. Dock officers must verify prescribed particulars and record them in the export clearance system.

Customs clearance facilitation: committee established to expedite import export clearance and resolve trade grievances promptly.
The Customs Clearance Facilitation Committee (CCFC) is instituted at the Customs (Preventive) Commissionerate, Patna, headed by the Commissioner of Customs and including senior representatives of regulatory agencies, airport and railway authorities, trade and industry associations and other stakeholders. Its Terms of Reference are to monitor and ensure expeditious import export clearance within prescribed timelines, identify and resolve bottlenecks, initiate Time Release Studies, recommend best practices and resolve trade grievances. The CCFC will meet quarterly, local members monthly, and stakeholders must submit grievances at least one week in advance.

Coastal carriage exemptions expanded, streamlining manifest, marking and sealing requirements for vessels carrying exclusively coastal goods.
All coastal vessels carrying exclusively coastal goods operating from coastal or EXIM berths are exempted from Sections 92, 93, 94, 95, 97 and sub section (1) of Section 98 of the Customs Act, 1962. When loading or unloading occurs at EXIM berths, Sections 30 and 41 apply and masters or agents must file duplicate coastal arrival and coastal departure manifests (original to the proper officer, duplicate retained), with prescribed marking and tamper proof sealing requirements for containerised and non containerised coastal consignments.