Authentication of supply invoices: central excise endorsement required for deemed export benefits; registered recipients must notify and allow verification.
For claiming deemed export benefits, registered recipient units must notify the jurisdictional Superintendent of Central Excise, obtain a dated acknowledgement, and permit physical verification within five working days; if invoice details match, the Superintendent shall endorse the invoice or statement immediately but not later than twenty one days from the date of supply or receipt of intimation. Unregistered recipients may provide a certificate from a Chartered Accountant or Chartered Engineer; Central Excise officers need not issue certificates in such cases.

Installation certificate requirement for EPCG capital goods: deemed installation if certificate not issued within the statutory period.
Authorisation holders under the EPCG scheme must notify the jurisdictional Superintendent of Central Excise with EPCG authorisation and ANF 5A and obtain dated acknowledgement; the Superintendent shall verify installed capital goods against the authorisation and application and, if details are in order, issue an installation certificate immediately and in any case within thirty days of intimation, failing which installation at the declared address is deemed. Units unregistered with Central Excise must produce a Chartered Engineer's certificate. Discrepancies require recall of acknowledgement and escalation to Assistant/Deputy Commissioner, Commissioner of Customs and the Regional Licensing Authority.

Import ban on dairy products from China imposed; transitional import relaxations suspended and customs instructed to enforce.
An immediate import prohibition on dairy products, including milk and milk products from China has been added to the ITC(HS) Schedule for Chapter 4; transitional arrangements under the Foreign Trade Policy are expressly not permitted for such imports during the prohibition period, and customs authorities are instructed to enforce the prohibition in conjunction with a food-safety advisory on contamination risks.

E-Auction of seized goods now hosted on central MSTC portal; bidders must register to participate.
E-Auction of seized, confiscated and time-expired bond goods will be conducted through the Central Portal of a designated government undertaking; the Custom House has discontinued its own e auction system and directs interested bidders, including importers, exporters and Customs House Agents, to register on the central portal and participate in auctions on behalf of the Custom House.

Excess landed cargo: unmanifested imports are liable for confiscation and must be recorded, investigated, and disposed.
Excess landed cargo-goods unloaded without entry in the Import General Manifest-is liable for confiscation under 111(f) of the Customs Act. Custodians and airline representatives must record such items in a Segregation Report; the I.F.O. will maintain a register and capture data in EDI. Airlines seeking IGM amendments must apply to the Assistant Commissioner (Import Noting), who may require adjudication for major amendments. If unsatisfied, the Assistant Commissioner shall designate goods as excess, notify AC(CIU) for investigation and seizure, and ensure referral of details for confiscation and disposal; custodians must submit monthly lists to AC/CIU.

Back to town procedure: cargo may be returned after cargo examination confirms conformity, enabling LEO cancellation and shipping bill amendment.
Procedure permits exporters/CHAs to seek Back to Town (BTT) for full consignments either before or after LEO and either from CFS or from port provided the cargo is examined and found to conform with the shipping bill (description, RITC, quantity and value). AC/Exports may permit BTT on paper, record examining officer observations in EDI, cancel LEO per prescribed procedure when examination confirms declaration, and then cancel or amend the shipping bill in ICES; prior ADC/JC approval is not required.

Direct Port Delivery facility extended to select importers, designating M/s Speedy Multimode Ltd as CFS for ACP clients and EOUs.
Direct Port Delivery is authorized for select importers catering to ACP clients and Export Oriented Units, permitting direct delivery from port terminals under the facility's conditions. The notice designates M/s Speedy Multimode Ltd as the approved Container Freight Station for implementing the Direct Port Delivery arrangement, and notifies importers, port terminals and CFSs under the commissioner's jurisdiction of the designation and applicability.

Transshipment of FCL to CFS permitted after reduced first-custodian custody period; IGM amendment and CFS consent required.
Permits transshipment of landed full container loads (FCL) from the first custodian terminal to approved Container Freight Stations (CFS) to reduce terminal dwell: transfers require an amendment to the IGM based on a written request by importer/CHA or authorized shipping agent/liner, and must include the receiving CFS custodian's consent and custodian-cum-transhipment bond details; standing instructions may serve as written request; liners file the transshipment application after CFS acceptance.

All Industry Rates of Duty Drawback revised, new schedule effective with specified eligibility, exclusions and procedural conditions.
Revised All Industry Rates of Duty Drawback effective 1 September 2008 require claims to be filed against tariff items in the annexed Schedule aligned at the four digit level with the Customs Tariff Act, 1975. Rates are subject to specified notes and procedural conditions including rules 11-13, inclusions (packing), definitions ("dyed", "article of leather"), a composite article self declaration rule, a minimum payable threshold, and express exclusions for goods from section 65 warehouses, Advance Licence/DFRC/DEPB exports, 100% EOUs, FTZ/EPZ/SEZ units and rebate/other specified schemes.

Direct Port Delivery for accredited importers and eligible EOUs allowed subject to compliance, procedures, and conditional withdrawal.
Direct Port Delivery (DPD) is permitted selectively for Accredited Client Programme importers and eligible export oriented units upon application to the Commissioner of Customs (Import) JNCH, conditioned on past performance and ability to comply; applicants must file advance RMS Bills of Entry, pay duties, obtain DPD Superintendent clearance following preventive checks, and evacuate containers within the prescribed timeframe, with damaged, tampered or delayed containers moved to designated CFS for normal clearance.

Custodian appointment under customs law imposes liability, insurance and security obligations for air cargo handling and storage.
Appointment under Section 45 designates M/s HAL-CONCOR and MSIL Joint Working Group as custodian for all goods unloaded in the Joint Air Cargo Complex for import, export and transshipment until disposal under Section 48; the custodian is required to comply with the Customs Act and instructions, to insure cargo, provide secure storage and modern handling equipment, bear costs of security and customs staff, provide facilities for customs personnel, remain liable for pilferage or improper removal (including duty liability), and obtain prior approval before subletting functions.

All Industry Rates of Duty Drawback revised; new sectoral rates and eligibility rules for exporters claiming drawback.
The Ministry revised the All Industry Rates of Duty Drawback, effective from the notification's commencement date, updating percentages and caps and adding new tariff entries. Rates were set using prevailing input prices, SION, import shares, applied duties, fuel duty incidence and service tax on input services; Commissioners must ensure exporters do not secure duplicate service tax refunds. Most sectoral rates and caps have been reduced, some increased, and where the all industry rate is Nil exporters may claim a brand rate under the Drawback Rules subject to conditions.

Risk Management System profiling requires complete pre-arrival IGM filing, IEC-prefixed importer names and email registration for scanning notifications.
Risk Management System based profiling for import container scanning is implemented and integrated into the import RMS. Importers and agents must prefix the Import Export Code to the importer name in IGM cargo details, register and maintain accurate e-mail addresses in the Customs EDI system for scanning notifications, and file complete IGM particulars including cargo and container data before vessel arrival. Partial or late filing is unacceptable and may result in penal action. Implementation issues must be reported to the Additional Commissioner of the Container Scanning Division.

Container scanning profiling: RMS-based selection requires IEC prefixes, registered emails and complete IGM filing to avoid penalties.
RMS-based profiling for selection of containers for scanning at Nhava Sheva is implemented and integrated into the import-side RMS. Shipping lines and agents must prefix the importer's Import Export Code to the importer name in IGM cargo details, register and maintain accurate email addresses in the Customs EDI system to receive scanning notifications, and file complete IGM cargo and container data before vessel arrival; noncompliance will attract penal action. A contact officer in the Container Scanning Division is available for implementation issues.

Light dues liability extends to deck cargo and additional spaces, requiring assessment and payment before port clearance.
Levy of light dues under the Lighthouse Act, 1927 requires payment by ships in international trade and recovery by the Proper Officer of Customs. Spaces not included in Net Register Tonnage but utilised for cargo-including deck carried containers-must be admeasured and added to NRT for assessment; volumetric conversions are prescribed. Owners or masters must declare deck cargo details; Customs may accept declarations or require a Surveyor's admeasurement with inspection costs borne by the ship. Differences within the 30 day validity must be paid and port clearance is withheld until dues are cleared.

Export authorisation registration required for raw cotton and cotton waste; contracts must be registered before shipment.
All exports of raw cotton, specified cotton waste and carded or combed cotton require mandatory Export Authorisation Registration and the export contract must be registered with the textile regulatory office prior to shipment; a memorandum setting out the terms and conditions has been issued and stakeholders are requested to publicise and comply with these procedural requirements.

Customs area designation for an ICD enables import examination, export stuffing and storage pending EDI connectivity.
The Commissioner of Customs, invoking Section 8 of the Customs Act, 1962, notifies the ICD of M/s. Central Warehousing Corporation inside Falta SEZ as a Customs Area. The notification authorises receipt, storage, destuffing, examination and clearance of import containers, receipt and consolidation of export cargo, stuffing/destuffing and sealing of LCL/FCL export containers for dispatch, and storage of empty containers for bills of entry and shipping bills; manual processing of bills continues until EDI connectivity is established. The site is described by specific boundaries within Falta SEZ and an effective date is provided.

Export prohibition bars Advance Authorization and DFIA benefits for prohibited items, even if special dispensation permits shipment.
Where an item is declared prohibited or subject to an export ban, exporters are not eligible to claim benefits under the Advance Authorisation and DFIA schemes for exports effected during the prohibition period, even if a special dispensation permits the shipment; this ineligibility is effective immediately and remains until further notice.

Custodianship responsibility: commissioners may permit outsourcing of select CFS/ICD services while custodians remain liable.
Jurisdictional Commissioners of Customs are empowered to approve or reject outsourcing or subletting of CFS/ICD functions and to de-notify or remove custodians for non-compliance; transfer of custodianship by lease, sale, gift or part/full transfer is not permissible, while ancillary services that do not affect primary custodial responsibility or chain of custody may be outsourced only with prior Commissioner approval, subject to safeguards and enforcement including penalties against erring custodians.

Net Foreign Exchange obligation: units must meet NFE using allowable depreciation before DTA clearances or scheme exits.
The circular tightens and clarifies EOU/EHTP/STP/BTP and Gems & Jewellery scheme rules by emphasising that units must achieve positive Net Foreign Exchange (NFE) over the five year block, with NFE computed using allowable depreciation for capital goods; clearance/debonding, exit to EPCG or Advance Authorization, and sale/leaseback are permitted only after positive NFE on depreciated values or otherwise trigger proportionate duty recovery. It standardises input accounting under SION with temporary self declared norms pending fixation, allows monthly duty payment on DTA clearances with ER 2 scrutiny, makes anti dumping duty payable on portions cleared to DTA, and introduces multiple procedural, sectoral and facilitative amendments for gems and jewellery exports.