Port clearance procedure: online EDI issuance with continuity bond option and mandatory post sailing document submission and extensions.
Establishes online EDI issuance of Port Clearance and Advance Port Clearance for vessels calling JNPA, requiring predefined vessel certificates and NOCs; allows Advance Port Clearance against a one time continuity bond with obligation to submit outstanding documents within seven days of sailing. Applications are submitted via the portal, processed through a two level verification (Level 1 completeness check and Level 2 grant), with deficiency memos and re submission flows. Granted online certificates are downloadable, emailed and include a QR code; extensions and amendments are available via portal modes; manual issuance is phased out after the transition date.

Provisional assessment of petroleum imports on Second Check pending lab report to expedite clearance for authorized economic operators.
Import consignments of petroleum products under CTH 2710 filed by AEO-T2 and higher holders will be provisionally assessed on Second Check pending the sample test report from the designated laboratory, as a trade facilitation measure; stakeholders should report any implementation difficulties to the Principal Commissioner of Customs.

Automation of IGCR monthly statements: temporary manual submissions allowed while digital filing tools are deployed and mandated thereafter.
Transition to electronic submission of the IGCR-3 monthly statement is being implemented, with importers encountering portal difficulties permitted to submit IGCR-3 manually to jurisdictional officers until the transitional cut-off. An excel utility will be provided by the department's systems wing to enable electronic filing of IGCR3/IGCR3A for current and past periods; officers are to treat the Public Notice as a Standing Order and stakeholders should report filing difficulties to the designated Assistant Commissioner.

Extension of CAVR Order: validity for Linear Alkyl Benzene extended under Customs value declaration rules, affecting import compliance.
The Central Board of Indirect Taxes and Customs extended the operation of CAVR Order No. 1/2023 Customs for Linear Alkyl Benzene (HS Code 38170011) for an additional one year period under the Customs (Assistance in Value Declaration) Rules, 2023, exercising powers under the Customs Act. This Public Notice is issued as a standing order for departmental officers; operational difficulties are to be reported to the Assistant Commissioner of Customs (Appraising Main), Chennai II(Import) Commissionerate.

IGCR monthly statement automation allows temporary manual filing, with mandatory electronic compliance commencing from February 2025.
Automation of monthly compliance under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 permits manual submission of IGCR-3 monthly statements before jurisdictional officers until 31 January 2025 where importers face electronic-filing difficulties. Online filing is mandatory from February 2025. An Excel utility is to support electronic submission of IGCR-3 and IGCR-3A statements for current and past periods by 31 January 2025.

Export transshipment controls require tracked seals, bonded movement, customs verification, and direct containerisation before final third-country export.
Export transshipment of Bangladesh cargo to third countries through Nhava Sheva Port may occur by authorised road or rail routes in closed conveyances or containers. Shipping lines or authorised representatives must file a Bill of Transshipment, declare an Electronic Cargo Tracking System seal, and furnish a specific or general bond for twice the goods' value. At the Customs Freight Station, the Stuffing Superintendent verifies seal integrity, supervises direct transfer into the export container, seals it, and permits movement to the port under preventive escort. Electronic trip reports enable bond credit or cancellation and flag unauthorised unsealing.

Concessional import duty: MOOWR units may simultaneously avail IGCR benefits subject to conditions, time limits and documentation.
MOOWR units may simultaneously avail concessional import duty under the IGCR Rules provided they comply with additional conditions in the concessional notification and IGCR Rules, including time-limits, documentation and periodical accountal, in addition to MOOWR obligations. The expression "for use in manufacture of cellular mobile phones" denotes intended manufacturing use of components and does not limit eligibility to final manufacturers; intermediate MOOWR units importing components for value addition and supplying resultant goods to final mobile phone manufacturers qualify for IGCR concessional rates if all conditions are met.

Automation transition for concessional duty imports: manual IGCR-3 filing permitted during transition, online filing required thereafter.
Importers facing difficulties with the automated IGCR portal may file the IGCR-3 monthly statement manually before jurisdictional officers until 31.01.2025; electronic filing becomes mandatory from February 2025. An Excel utility for filing IGCR-3/IGCR-3A will be provided by the systems wing by 15 December 2024 to facilitate electronic submission for current and past periods, and administrations should issue public guidance and report implementation difficulties to the Board.

Mandatory import qualifiers for coking and non coking coal improve declaration detail and facilitate assessment and policy formulation.
Additional mandatory qualifiers must be declared in the Bill of Entry for imports of coking and non coking coal, identifying coking coal by ash percentage bands and non coking coal by specified gross calorific value (GCV) ranges as set out in the Annexure, to improve assessment quality, reduce queries and aid policy formulation.

Customs bonded warehouse licensing is digitised through ICEGATE, enabling online applications, transfer requests, monthly returns and jurisdictional processing.
Digitisation of customs bonded warehouse licensing through the ICEGATE Warehouse Module enables authorised signatories to file online licence applications with supporting documents. The module also permits online requests for transfer of warehoused goods and uploading of monthly returns. Applications are routed to the proper officer for the selected Customs jurisdiction and processed through the Customs back-end system. Specified port codes within Mumbai Customs Zone III receive and process licence applications, with designated support channels available for module-related grievances.

Registration of foreign food manufacturers now required for specified food categories; imports permitted only from registered facilities.
Foreign facilities exporting milk and milk products; meat and meat products (including poultry, fish and their products); egg powder; infant food; and nutraceuticals must be registered on FSSAI's ReFoM portal via their Competent Authority, after which FSSAI assigns a unique registration number; imports of these categories will be permitted only from facilities registered on ReFoM, and customs officials must verify facility details in the import clearance system against the portal while FSSAI continuously updates the registry based on Competent Authority submissions.

Classification of clear float glass: tin layer from manufacturing does not constitute an absorbent coating, affects customs tariff placement.
Clear float glass bears an inherent tin layer from the float process, but that manufacturing residue does not qualify as an absorbent, reflecting or non-reflecting layer (a microscopically thin applied metal or metal-oxide coating). Therefore clear, non-wired, non-coloured, non-reflective, non-tinted float glass with only the inherent tin layer and no additional metal-oxide coating is to be classified as float glass without such a layer under the applicable tariff entry.

Extension of validity of CAVR Order for Stainless Steel J3 grade preserves valuation-assistance under Customs Rules.
The Central Board of Indirect Taxes and Customs extends CAVR Order No. 2/2023-Customs so that its application to Stainless Steel of J3 grade under the specified HS codes continues for the period commencing 29 November 2024 and ending 28 November 2025, invoking powers under the Customs Act and the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 to maintain the valuation-assistance framework for the listed tariff lines.

Refund processing after appellate reassessment: sanctioned refunds must trigger ICES amendment and reassessment procedures.
Where appellate or higher forum orders re-assess Bill(s) of Entry, refund claims for excess duty shall be processed within prescribed time limits upon acceptance of that order by the competent authority; following sanction, the Refund Section (Port) will forward the refund order to the Appraising Group to make required amendments or re-assessment in the ICES in compliance with the appellate or higher forum order and after observing due procedures.

Sea Cargo Manifest Regulations require mandatory use of new e-manifest format, affecting filing practices and cargo clearance.
Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) at Tuticorin Customs requires phased adoption of new e-manifest formats by the notified effective date; stakeholders must commence parallel filing immediately as continued use of old formats is allowed only temporarily under the transitional provision in Regulation 15(2). Allocated ASC/ASA/Transhippers must report filing success/failure and repetitive errors to the Deputy/Assistant Commissioner before vessel arrival and escalate unresolved system errors to DG Systems via the Deputy Director with intimation to the Joint Commissioner (EDI).

Low Voltage Switchgear and Controlgear now subject to phased EEQCO compliance with staged testing and identification rules.
The Second Amendment Order, 2024 to EEQCO substitutes a Table prescribing phased implementation dates and specific conformity requirements for Low Voltage Switchgear and Controlgear by reference to IS/IEC 60947 parts. It classifies products by category and rating bands, specifies which tests of the referenced standards are immediately mandatory and which (notably electromagnetic compatibility and application specific tests) are deferred to later dates, and in some deferred cases conditions transitional compliance on a manufacturer declaration to BIS. Appendix A provides product identification guidance for customs enforcement.

Parboiled rice export procedures: sample drawal and bond submission suspended while RMS instructions remain applicable.
Drawal of samples and submission of a bond for goods declared as Parboiled Rice under CTH 10063010 at export is suspended until further orders, while Risk Management System instructions continue to apply and must be followed.

Insurance requirement for CCSPs shifted to reduced average storage period, lowering insurance and custodian bond obligations accordingly.
The Board revised HCCAR provisions to require CCSPs to insure an amount equal to the average value of goods likely to be stored for a reduced storage period as specified by the Commissioner, and reduced corresponding custodian bond values; AEO-LO CCSPs' custodian bonds are valid for the same duration as their AEO authorisation, subject to suspension or revocation under HCCAR.

Equipment Type Approval: license exempt wireless devices granted on self declaration and downloadable after portal submission.
Issuance of Equipment Type Approval (ETA) for license exempt wireless devices is to be granted on a self declaration basis; applicants must file applications with requisite documents and fees on the SARAL Sanchar portal and may download ETA certificates from the portal. ETAs reflect RF compliance only and ETA holders must obtain any required import clearances, including DGFT permissions, prior to import. The Public Notice operates as a Standing Order for Chennai IV (Export) Commissionerate.

Mandatory virtual personal hearings reinstated; physical hearings allowed only on specific request with recorded reasons.
Personal hearings under the specified indirect tax statutes must be conducted in the virtual mode by departmental quasi judicial and appellate authorities; the prior amendment making virtual hearings optional has been withdrawn. Physical hearings may be allowed only upon a specific request from the party and after the authority records written reasons for permitting the physical mode.