Foreign-going aircraft classification denies duty-free fuel and stores for domestic extension flights, requiring customs notices and compliance.
Extension flights operating solely between two Indian airports are not foreign-going aircraft and therefore are not entitled to duty-free supply of fuel and other imported stores; customs formations must issue public notices or standing orders to that effect and report implementation difficulties to the Board.

Duty drawback entitlement for garment exporters hinges on declarations of non-availment of Cenvat and verification procedures.
Manufacturer exporters may furnish a declaration (Annexure-I) that they have not paid Central Excise duty and have not availed Cenvat; Commissioners shall verify these declarations with Central Excise authorities per the procedure in Circular No.54/2001-Cus. Exporters and supporting manufacturers/job workers must submit the prescribed Annexure-II declaration that no Central Excise duty was paid and no Cenvat was availed for garments supplied to the exporter; exclusivity restrictions on job workers have been removed, but mis-declaration will result in recovery of excess drawback. The Circulars apply to past exports and pending claims may be processed on submission of these declarations.

Postal parcel screening urged to strengthen customs scrutiny and use X-ray screening to prevent smuggling.
Customs formations handling postal parcels must be alerted to new smuggling methods and strengthen supervisory controls and intelligent scrutiny. Documents and parcel particulars should be closely examined, and physical examination conducted where suspicion exists. X-ray screening should be installed and used at centres handling large volumes, while recognising that 100% opening of parcels is impractical; Commissioners should propose procurement of X-ray machines to the Directorate of Preventive Operations where required.

Valuation of plastic waste: segregated imported scrap must be valued at CIF for customs when cleared or transferred.
Segregated plastic waste and scrap arising from imported materials before they enter production in EOU/EPZ/SEZ units must be treated as un utilised material and valued for customs duty on the basis of the CIF value at the time of import when cleared to the DTA or transferred to other units; invoice transaction value treatment remains available only for waste genuinely generated by the production process under the Customs Valuation Rules, 1988.

Tariff classification of CD Rom drives as storage units confirmed when designed to work with ADP machines.
CD Rom drives designed to operate with an automatic data processing machine and satisfying the Chapter 84 eligibility note qualify as storage units for tariff classification; existing practice and WCO precedent support classifying such drives under the storage-unit tariff heading, and pending provisional assessments should be finalised accordingly.

Permission for factory stuffing now one-time authorization, subject to revocation on adverse findings against exporters.
Permission for factory stuffing of export containers is to be granted on a one-time permission basis, eliminating the requirement for exporters to obtain renewal every six months; Customs retain the authority to withdraw the permission if adverse information is noticed. The Board instructs issuance of a Public Notice/Standing Order to notify stakeholders, requests reporting of implementation difficulties to the Board, and asks recipients to acknowledge receipt of the Circular.

Temporary removal of company laptops from bonded premises allowed for authorised employees under prescribed circular conditions.
Authorised employees of EOUs and EPZ/EHTP/STP/SEZ units may temporarily take out up to two duty free imported or indigenously procured laptop or desktop computers, treated as office equipment, for business use; such temporary removal is subject to the conditions and procedures specified in the earlier Board circular, and existing circulars are modified accordingly.

Use of imported containers for domestic cargo permitted temporarily during the stipulated re-export period under customs notification.
Imported containers admitted under the relevant customs notification may be used to carry domestic cargo during the stipulated period for re-export or any extension permitted by the Assistant Commissioner/Deputy Commissioner, as a temporary interim measure pending further examination by the Board.

Food safety compliance for imported food requires testing or accredited certificates before customs clearance; perishable direct-use items may be exempted.
Customs must check transport/storage conditions, physical condition, and labelling of imported food and refer consignments to Port Health Officers for testing under the Prevention of Food Adulteration Act, 1954; goods may be stored under section 49 pending reports, and failed consignments are to be re-exported or destroyed. Perishable items for direct use may be cleared without sampling if Customs checks are met and accredited laboratory certificates are accepted; perishable items not for direct use require sampling and testing. Customs must use authorised central laboratories where PHOs are unavailable and maintain a database of repeat failures for feedback.

DEPB benefit admissibility affirmed for made ups from yarn dyed fabrics following DGFT policy; prior contrary circular withdrawn.
Made ups manufactured from yarn dyed fabrics are to be treated as processed items for DEPB purposes, entitling them to DEPB benefits under the relevant textile product group entries. The Department recognises the DGFT policy on this classification and withdraws the earlier contrary departmental circular; trade and field officers are to be informed and acknowledgement of receipt obtained.

Classification as massage apparatus affirmed for magnetic accupressure mattresses, guiding their tariff treatment and assessment practice.
Imported magnetic accupressure sets (mattress, pillow, quilt) combining a nodular elastic body and permanent magnets produce circulatory, anti-bedsore and massage-like therapeutic effects. They do not conform to ordinary mattress descriptions in the HS explanatory notes, and their specialised structure and higher landed cost indicate a different essential character. HS notes recognise mattresses designed to vary pressure and provide superficial massage as massage apparatus; applying the General Interpretative Rules and explanatory notes the Government directs classification of these goods as massage apparatus under the relevant tariff subheading.

Classification of CD-writer as storage device requires assessment under the tariff for storage drives; customs to finalise.
Devices capable of writing, re-writing and reading compact discs are captured by the concept of "storing of data on discs" and merit classification under 8471.70 by application of the General Rules of Interpretation; customs are directed to finalise assessments under CTH 8471.70 and report implementation difficulties to the Board.

Drawback entitlement for garment exporters: higher rate permitted on declarations of non availment of Cenvat, subject to verification.
Exporters of woven garments may claim a higher All Industry Rate of drawback where Cenvat is not availed, by declaring supporting manufacturers/job-workers on Shipping Bills and submitting prescribed declarations (Annexures I and II) certifying non-registration with Central Excise, non-payment of excise duty, and non-availment of Cenvat. Customs will allow the higher rate based on these declarations, subject to quarterly random verification by jurisdictional Central Excise officers and recovery of excess drawback if misdeclaration is found.

Duty-free imports for EOUs require customs bonding, NFEP/EP compliance and record-based controls to prevent diversion.
The Notice sets out that 100% EOU/STP/EHTP units may import capital goods, inputs and specified equipment duty free for export production subject to customs bonding of premises, execution of the multi purpose B 17 bond with required security, compliance with Customs and Central Excise exemption notifications, and achievement of prescribed Net Foreign Exchange Performance and Export Performance. It prescribes operational procedures for import/export clearances, warehousing periods and extensions, DTA sale valuation at concessional excise rates, sub contracting/inter unit transfers under transit documentation, and recovery, de bonding and enforcement mechanisms for non compliance.

Sharing of capital goods under STP scheme permits duty free systems to be used by co owner units within bonded premises.
Units under the STP scheme may allow other STP units of the same owner to use certain imported or procured systems and equipments as duty free capital goods, provided the items remain within the bonded premises of the importing/procuring unit and the units are co located or in adjacent premises. Export obligation and NFEP remain with the unit that imported/procured the goods under its unit wise Letter of Permission, and permission for utilisation must be obtained from the jurisdictional Commissioner after verification.

All Industry Rates of Drawback revised, updated rates notified and trade to be informed through public notices and standing orders.
The Ministry revised All Industry Rates of Drawback for 2001-2002 after considering representations and fresh data from Export Promotion Councils, and notified revised rates and caps for product categories in the Drawback Schedule, effective from the notification date. The Circular directs issuance of public notice to inform trade and standing orders for staff guidance, and requests acknowledgement of receipt.

Foreign-flag vessel licence requirement: chartered vessels by domestic parties must obtain a licence for operations within or outside national waters.
Foreign-flag vessels chartered by Indian citizens, companies, or co operative societies must obtain a licence under the Marine Shipping Act, 1958 from the competent maritime licensing authority for operation within or outside Indian waters; this modifies earlier Board guidance and must be communicated via Public Notices or Standing Orders, with implementation difficulties reported to the Board.

Classification of pepper seeds as spices: imports for sowing fall under spices classification, not vegetable seed.
Pepper seeds imported for sowing are classifiable as spices rather than as vegetable seeds; even if treated for sowing, they fall within the spice classification and Customs must review and, where previously assessed as vegetable seeds, issue appropriate demands. Cubeb pepper is an exception and remains subject to its separate tariff description. Difficulties in implementation should be reported to the Board and receipt of the circular acknowledged.

Extended customs working hours expand cargo clearance shift coverage to facilitate longer daily import and export processing.
The Board mandates extension of customs clearance hours by introducing two weekday shifts and one holiday shift at designated Air Cargo Complexes for sections handling assessment, examination and clearance of import and export goods, while other sections continue existing hours; Commissioners will decide staff deployment locally, nominate a monitoring officer, and submit monthly reports to the Board detailing shift arrangements, submission patterns and revenue collection.

Uniform requirement requires airport customs personnel to wear uniforms with names embroidered and identity cards displayed.
Customs officers and staff posted at airports must wear the stipulated uniform, except Preventive/Air Intelligence Unit personnel; names must be embroidered in large letters on the uniform and identity cards displayed on the uniform at all times, with instructions to be circulated and receipt acknowledged.