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Forwarding of received applications under Regulation 4 of Customs Brokers Licensing Regulations, 2018 to National Academy of Customs, Indirect Taxes and Narcotics, NAClN
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Customs Brokers Licensing online exam requires applicants to submit passport photo and contact details for registration.
Principal Commissioners and Commissioners must forward applications received under Regulation 4 to NACIN to facilitate the online examination under Regulation 6. Applicants are required to provide passport-size photographs, mobile numbers and email addresses; the necessary information must be submitted to NACIN by 31.12.2018. Any difficulties should be reported to the issuing office.
Amendment of Vessel Name and Rotation Number in Shipping Bill
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Amendment of vessel name and rotation number on shipping bills not required as data auto-populates from export manifests.
Amendment of vessel name and rotation number on shipping bills is not required because these particulars are automatically picked up from the Export General Manifest (EGM) and updated in the system. Stakeholders should cease seeking manual amendments; the instruction is to be treated as a standing order for officers and staff, and any difficulties should be reported to the office.
Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians
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Disposal of unclaimed cargo: custodians and Customs must follow prescribed notices, NOC, testing, valuation and e auction procedures.
Procedure sets a regime under section 48 for disposal of un claimed/un cleared cargo: custodians must list consignments unclaimed beyond thirty days, update importer contacts, serve statutory notices, prepare inventories (with Customs sample checks), obtain Customs NOCs, secure third party regulatory clearances and testing where required, or arrange destruction if unfit. Custodians must obtain approved valuations to set reserve prices, conduct e auctions under prescribed multi round rules, file consolidated bills of entry for successful bidders, and ensure Customs duty assessment and release; sale proceeds are disbursed as per section 150.
Non-requirement pf signature and stamp of LEO Officer on the final print-out of the Shipping Bill. M/r
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Non-requirement of officer signature on system-generated shipping bills affirmed, printouts valid without stamp and trade to report issues.
The final print-out of the Shipping Bill generated through the Customs EDI System after Let Export Order (LEO) bears the name and SSO ID of the officer who granted LEO; therefore, the physical signature and stamp of that officer will not be required on the system generated Shipping Bill print out. Stakeholders should report any difficulties to the office.
Procedure for dealing with "shipping bill copies" consequent to doing away of "Exchange Control Copy" and "Export Promotion Copy" of Shipping Bill vide Customs Circular No.55/2016-Cus dated 23.11.2016. m/r.
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Shipping bill copy procedure: customs copy now travels with exporter to shipping line and returned via EGM.
Following removal of the Exchange Control and Export Promotion copies, Customs will not retain the Customs copy after issuance of Let Export Order. The Customs copy must be submitted by the exporter to the shipping line as proof of clearance and the shipping line will file it with Customs as part of the Export General Manifest. Exporters should retain the Exporter's copy of the LEO for recordkeeping, audit and future reference.
Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at Essar Bulk Terminal Salaya Limited PORT (INSALI), Jamnagar Okha Highway, Dist:- Devbhoomi Dwarka-361305
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Indian Customs EDI (ICES 1.5) at Essar enables electronic filing, single window clearances, digital documents and automated duty processing.
ICES 1.5 is launched at Essar Bulk Terminal (INSALI) to enable electronic filing and automated online processing of Bills of Entry and Shipping Bills via ICEGATE and Service Centres. The regime mandates IEC, CHA and shipping agent registrations, integration with SWIFT and e SANCHIT for digitally signed supporting documents, and prescribes automated self assessment on BE number generation. ICES computes assessable value and duties (including IGST and Compensation Cess), allocates cases to Appraising Groups, enforces electronic duty payment, centralised Bond Management, and systemised workflows for IGM filing/amendments, queries, inspections, out of charge and export Shipping Bill processing with RMS risk routing.
Extension of Custodianship of M/s Gangavaram Port Limited Visakhapatam under section 45(1) of Customs Act, 1962
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Custodianship extension under Customs Act conditioned on compliance with cargo handling regulations and board instructions.
An administrative extension of custodianship for M/s Gangavaram Port Limited is authorized under the Customs Act for a fixed term, conditioned on strict compliance with the Handling of Cargo in Customs Area Regulations and any instructions or guidelines issued by the Board or Custom House; continued custodial authority is contingent on observance of regulatory and procedural requirements governing cargo handling in customs areas.
Launching of AEO Web Application (aeoindia.gov.in)
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AEO online filing launched; digital processing enabled with parallel manual option and aligned review and PCA cycles.
The AEO Web Application (aeoindia.gov.in) enables online filing and processing of AEO T1 applications and issuance of digitised AEO Certificate, with departmental guidance circulated and concurrent manual filing allowed until the prescribed transition cut-off to avoid processing delays. Certificate validity for AEO-T1 and AEO-T2 is extended to three years, and review and onsite PCA cycles for AEO-T1/AEO-T2 are aligned to a three-year interval while AEO-T3 and AEO-LO reviews occur every five years; ad hoc reviews may be initiated if compliance is suspected to be compromised.
Launching of AEO Web Application (aeoindia.gov.in)
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Authorized Economic Operator online application launched, enabling digital submission, document upload and zonal accreditation for applicants.
Launch of an online Authorized Economic Operator portal enables applicants to register with ID/password and OTP, complete Annexure 1 and Annexure 2, upload supporting documents, preview the application and submit it electronically; submitted applications move to Customs officials' dashboards for zonal-level AEO-TI accreditation while manual filing remains available during the transition.
Revision of All Industry Rates (AIRs) of Duty Drawback
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All Industry Rates revision updates duty drawback entitlements and prescribes suffix filing requirements for exporters.
Revision of All Industry Rates (AIRs) for Duty Drawback assigns an AIR and caps to each tariff item to neutralize Customs and remnant Central Excise duties on inputs, requires exporters to use suffix 'B' (or 'D' for garments under Special Advance Authorization) when claiming AIRs, introduces new tariff items, adjusts and rationalizes rates across multiple sectors due to changes in duty structure, input and export prices and import intensity, and provides for exporter representations to the Drawback Committee with supporting data for consideration of higher rates.
Forwarding of received applications under Regulation 4 of Customs Brokers Licensing regulations, 2018 to National Academy of Customs, Indirect Taxes and Narcotics, NACIN- reg.
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Online written examination for customs broker licensing: NACIN to administer; applicant contact and ID details must be forwarded.
Principal Commissioners/Commissioners must forward applicant information to NACIN in the prescribed format for the online Customs Broker Licensing written examination, and publish a public notice requesting passport-size photographs, mobile numbers, and email IDs from candidates, ensuring no accepted application is omitted; the information must be furnished to NACIN within the Board's required time frame and implementation issues referred to the Board.
Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians
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Disposal of unclaimed cargo procedures reaffirmed; importers, exporters and brokers must comply and report implementation difficulties.
Procedure for disposal of un-claimed and un-cleared cargo under the Customs Act is reaffirmed for importers, exporters, trade and customs brokers, referencing prior Board circulars as the procedural basis for expeditious clearance and disposal of cargo lying with custodians, and inviting stakeholders to report any difficulties in implementation to the issuing office.
AEO Programme digitization -Ease of doing business-development of web-based application for AEO-T1
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AEO programme digitization: online AEO-T1 filing enabled and trade urged to migrate to the web application for certificate processing.
A web-based platform for AEO-T1 online filing (aeoindia.gov.in) has been introduced for applicants and customs officials to file, process and receive digitized AEO T1 certificates; manual filing will continue concurrently through the transition period to prevent delays. The validity and review/OSPCA intervals for AEO T1 and T2 certificates have been synchronized to a uniform three-year term, while the Digitisation Implementation Cell may initiate reviews at any time if compliance concerns arise.
Clarification with respect to amendments to Customs and Central Excise notifications for EOUs
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EOU notification amendments align customs and excise rules with current foreign trade policy and GST applicability implications.
Amendments align Customs and Central Excise notifications for EOUs with the current Foreign Trade Policy and GST framework, permitting temporary clearance of imported goods without immediate payment of Customs duties, IGST and Compensation Cess while leaving GST liability on supply to GST law; requiring duty on DTA clearance to match the exemption availed at import (with depreciation preserved for capital goods and transaction-value treatment for leftover textiles); updating procedural references, replacing obsolete notifications and enactments, extending re-import windows for specified electronics, and revising the B-17 general surety bond for new EOUs while preserving existing bonds.
AEO Programme digitization - Ease of doing business – Development of web-based application for AEO T1
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AEO programme digitization: online Tier 1 filing enabled with concurrent manual submission to ensure transition for traders.
An online web application at aeoindia.gov.in is now available for filing and processing of AEO Tier 1 applications: applicants must register, log in, complete the application form and upload Annexure I and II; Customs officers will process and issue digitized certificates. Manual filing will continue concurrently until 31.03.2019 to ensure transition; users are urged to adopt the online platform.
Revision of All Industry Rates (AIRs) of Duty Drawback.
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Revision of duty drawback rates updates AIRs to neutralize input duties and prescribes caps with compliance safeguards.
Revision of All Industry Rates (AIRs) of Duty Drawback establishes revised rates effective 19.12.2018 to neutralize customs and specified central excise incidence on inputs, assigns suffixes 'B' (standard) and 'D' (Special Advance Authorization garments), increases or rationalizes rates across multiple sectors, introduces 24 new tariff items, and prescribes caps where necessary. Commissioners must prevent misuse, scrutinize sensitive shipping bills and declaration mismatches, issue guidance, and submit product-specific cap data; exporters may submit representations to the Drawback Committee by 31.12.2018 for supplementary consideration.
IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess
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IGST refund rectification extended; exporters must submit revised refund requests to claim differential refunds for scrolled shipping bills.
Extension of an officer interface rectification mechanism allows exporters with scrolled shipping bills filed up to 15 November 2018 to claim differential IGST refunds, including compensation cess, by submitting a duly filled and signed Revised Refund Request (RRR) to the Deputy/Assistant Commissioner of Customs (Technical). A scanned RRR may be emailed to the designated inbox; the facility is available only once per eligible scrolled shipping bill. Exporters must ensure invoice and IGST details in GSTR 1 and the shipping bill match to avoid future ineligibility.
Clearance of Drawback Claims pending under Brand Rate
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Brand rate drawback: pending claims will be processed at zero rate unless sanctioned proof is submitted; supplementary claims remain available.
Pending brand rate drawback claims must be supported by either the brand rate sanction/fixation order from the jurisdictional Central Excise authority or, if no fixation exists, a copy of the exporter's application plus a self declaration (both attested by the jurisdictional Deputy/Assistant Commissioner of Central Excise). Absent these documents within the prescribed period, claims will be processed at zero brand rate; exporters may subsequently file a supplementary claim under the applicable procedure.
Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians
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Disposal of unclaimed cargo: structured Section 48 procedure mandates notices, NOCs, regulatory clearances and staged e auctions.
Prescribes an expedited procedure under Section 48 of the Customs Act, 1962 for disposal of unclaimed/un cleared cargo: custodians must list consignments unclaimed over thirty days, notify importers and shipping lines, prepare inventories and obtain Customs NOCs; Customs will segregate lots, require regulatory clearances or testing where necessary, and permit e auction of approved lots. Valuation by government approved valuers sets reserve prices; auctions follow a four round sequence with specified bid treatments. Post sale, custodians file consolidated bills of entry, Customs assesses duty within fifteen days, and goods are released on payment; sale proceeds are disbursed under Section 150.
Implementation of Paperless Processing under SWIFT-Uploading of Supporting Documents (eSANCHlT) in Exports
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Paperless processing under eSANCHIT lets exporters upload and link digitally signed supporting documents for electronic Shipping Bills.
Nationwide implementation of paperless processing under eSANCHIT allows authorized persons to upload digitally signed supporting documents to ICEGATE for Shipping Bills, obtain Image Reference Numbers for post-filing uploads, and link documents to Shipping Bills via amendments. Customs will access these electronic documents in ICES for assessment, raise queries requiring online responses, record examination results and issue Let Export Order online. Authorized persons must retain original supporting documents for five years and produce them when required. The facility is voluntary initially, subject to review and subsequent mandatory introduction.

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