Customs-area designation enables handling of specified imported container cargo and export cargo under prescribed cargo-handling procedures.
Customs-area designation applies to the premises of M/s. Marine Infrastructure Developer Pvt. Ltd. at Kattupalli for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passengers' unaccompanied baggage, and export cargo until export. Import and export cargo must be handled under the Handling of Cargo in Customs Areas Regulations, 2009 and applicable customs public notices.

International transshipment safeguards permit diverted bulk cargo storage and re-export under continuous Customs control, anti-diversion conditions and custodian accountability.
International transshipment of FCL and LCL cargo is permitted through seaports, international airports and other Customs stations, subject to Customs compliance and priority verification. Diverted liquid bulk, break bulk and solid/dry bulk cargo may be temporarily unloaded, stored and onward transshipped or re-exported under Customs supervision, approved-custodian custody, inventory controls, testing, quantity verification and suitable bonds or undertakings. Such cargo must remain under Customs control and cannot enter home consumption or the Domestic Tariff Area. Multi-station movement requires prior consent, secure-storage verification and Customs-controlled transport.

Single electronic customs bonds enable nationwide obligation coverage, digital execution and bank guarantee linkage while restricting manual filing.
"Ekal Anubandh" enables importers and exporters to execute a Single All-India Multi-Purpose Electronic Bond through ICEGATE instead of separate transaction-wise customs bonds. Users may select applicable obligations, upload supporting documents, pay stamp duty electronically and complete Aadhaar-based e-signing through NeSL after customs approval. Electronic bank guarantees issued by NeSL-integrated banks may be linked to electronic or physical bonds after validation of the applicant, authorised signatory and bond reference. Manual bonds and guarantees remain an exceptional interim option for documented technical failures, subject to prior approval and limited permissions.

SCMTR-based manifest amendments become mandatory as supplementary import and export general manifest filings are permanently disabled.
Sea Cargo Manifest and Transshipment Regulations compliance requires all cargo and manifest amendments to be filed through prescribed SCMTR amendment messages from 12 August 2026. Supplementary Import General Manifest and Export General Manifest filings are permanently disabled from that date. Sea carriers, shipping lines, agents, transshippers, terminal operators, custodians, freight forwarders, importers, exporters and customs brokers must ensure that their systems and processes are enabled for SCMTR-based filing and amendment.

Compulsory registration for Television Sets under IS 18112:2022 receives an extended compliance implementation timeline.
Compulsory registration compliance for Television Sets under IS 18112:2022 under the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 has been deferred. The implementation date has been extended from 26 July 2026 to 26 January 2027. Customs formations are to sensitise officers regarding the revised timeline and report any implementation difficulties to the Board.

Customs-area and custodianship continuity follows the CFS name change, preserving prior cargo-handling duties, liabilities, and statutory obligations.
The Customs Area and custodianship status of the container freight station previously operating as M/s. APM Terminals India Private Limited continue under its changed name, M/s. Maersk Logistics & Services India Private Limited. The revised name must be used in Customs Department documentation. The existing Customs Area designation and custodianship for import and export cargo remain unchanged, and the custodian continues to bear responsibility for pending litigation, statutory obligations, tax disputes, show-cause notices, and arrears under its former name.

Risk-based postal import clearance requires electronic presentation, targeted examination, consolidated document requests, and duty-paid release through the FPO application.
Personal postal imports through Foreign Post Offices are processed through the FPO Import Application using risk-based assessment and system-based facilitation. Postal authorities must electronically present imported articles on arrival. Physical examination is limited to risk-selected or otherwise identified articles, with reasons recorded for examination of facilitated articles. Additional documents may be sought through a specific and consolidated Document Call Letter. Clearance is issued after assessment and Customs formalities, and delivery is prohibited until clearance is authorised and applicable Customs duty is paid or realised.

Standardised deficiency memos for customs drawback claims require immediate use of the prescribed format and supervisory compliance oversight.
Standardised Deficiency Memos must be issued for drawback claims processed under Section 74 of the Customs Act, 1962, using the format prescribed in Annexure-I to CBIC Circular No. 31/2026-Customs. The format promotes uniformity, transparency and timely disposal of claims. Officers processing such claims must adopt it with immediate effect, and supervisory commissioners must sensitise officers under their charge and ensure strict compliance.

Courier import refund automation requires electronic ECCS filing, with manual applications restricted after the transition period ends.
Refund claims for courier imports under Section 27 of the Customs Act, 1962 are automated through the ECCS Refund Module. Authorised Couriers may electronically file claims with supporting records and bank details, receiving a Refund Request Number for processing and tracking. The Proper Officer must communicate deficiencies within 10 days, issue acknowledgements after rectification, and electronically communicate show-cause notices and speaking orders. Manual or ECCS filing is allowed until 30 September 2026; thereafter, fresh claims for Courier Bills of Entry must be filed through ECCS unless written approval permits manual filing.

Customs custodianship covers import and export cargo at Kamarajar Port, subject to statutory cargo-handling compliance obligations.
Custodianship under section 45(1) of the Customs Act, 1962 is extended to M/s. APM Terminals India Pvt. Ltd. for imported goods landed at Kamarajar Port, Ennore, and received at its container freight station. The appointment covers export cargo brought into its premises until export. Imported goods remain in custody until clearance for home consumption, warehousing, or transhipment. The custodian must comply with section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions.

Customs area expansion appoints the terminal operator as custodian and cargo service provider, subject to security and licence conditions.
The additional land parcel allotted to M/s Gateway Terminals India Pvt. Ltd. is included in its existing Customs Area, and the operator is appointed custodian and Customs Cargo Service Provider for that area. The area may be used for authorised customs-related handling of EXIM cargo under the applicable licence. The provider must comply with customs and cargo-handling requirements, maintain prescribed security and infrastructure, and obtain prior approval for changes in layout, boundary or use. Approval remains co-terminus with the land licence unless earlier modified, withdrawn or cancelled.

International transshipment container movement replaces gate verification with terminal operator checks while preserving customs control and discrepancy reporting.
International Transshipment-FCL container movement between Port Terminals and designated CFSs no longer requires physical verification by the Preventive Officer at the terminal gate. Port Terminal Operators must verify container numbers and seal integrity, using the EIR copy for exit movements. Customs control continues through the Custodian-cum-Carrier Bond. Container-number or seal discrepancies must be reported immediately to the jurisdictional AC/DC, and further processing requires permission of the proper officer. Other SOP requirements and Customs Act checks remain applicable.

Custodianship of import and export cargo extends to Kamarajar Port operations, subject to customs cargo-handling compliance requirements.
M/s. Chandra CFS and Terminal Operators Pvt. Ltd. is appointed as custodian of imported goods landed at Kamarajar Port, Ennore and received at its container freight station, until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export from the port. The entity must comply with Section 45 of the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Customs area declaration permits designated premises to handle import and export cargo subject to cargo-handling regulations and notified procedures.
Customs area status is declared for the premises of M/s. Chandra CFS and Terminal Operators Pvt. Ltd. under section 8(b) of the Customs Act, 1962. The area may handle imported FCL and LCL cargo, other than passenger unaccompanied baggage, arriving from Kamarajar Port, and export cargo until export. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable public notices.

Customs cargo custodianship extends to imported and export goods handled through the container freight station serving Kamarajar Port.
All Cargo Terminals Ltd. is appointed as custodian under Section 45(1) of the Customs Act, 1962 for imported goods landed at Kamarajar Port and received at its container freight station until clearance for home consumption, warehousing or transhipment. It is also custodian of export cargo received at the facility until export. The custodian must comply with Section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Customs Area declaration enables All Cargo Terminals to handle designated import and export cargo under prescribed cargo-handling regulations.
The premises of M/s. All Cargo Terminals Ltd. at Ernavoor are declared a Customs Area under section 8(b) of the Customs Act, 1962, for imported full-container-load and less-than-container-load cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and for export cargo until export. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable customs public notices.

Customs custodianship authorises container freight station control over import and export cargo pending statutory clearance or export.
Customs custodianship is conferred on M/s. Sattva CFS and Logistics Pvt Ltd. for imported goods landed at Kamarajar Port and received at its container freight station until clearance for home consumption, warehousing, or transhipment. It is also appointed custodian of export cargo received at its premises until export. The custodian must comply with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Custodianship of import and export cargo extends to a container freight station, subject to customs cargo-handling compliance.
Custodianship of import and export cargo is extended to M/s. Sattva Hi-Tech & Conware Pvt. Ltd. for imported goods landed at Kamarajar Port and received at its container freight station. The appointment continues until imported goods are cleared for home consumption, warehoused, or transhipped, and covers export cargo until export. The custodian must comply with statutory custody requirements, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Customs area declaration permits handling of imported container cargo and export cargo subject to prescribed cargo handling regulations.
Customs area declaration applies to the premises of M/s. Sattva Hi-Tech & Conware Pvt Ltd. for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and export cargo until export. The declaration is subject to the areas, boundaries and specifications established under earlier public notices. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable public notices.

Electronic courier-import refunds through ECCS introduce online filing, tracked scrutiny, electronic orders and post-audit replacing concurrent audit.
The ECCS Refund Module enables Authorised Couriers to electronically file refund claims for Courier Bills of Entry with supporting documents and bank-account details. Electronic filing generates a Refund Request Number for tracking and processing. The Proper Officer must notify deficiencies within 10 days, issue acknowledgement after compliance, and communicate show-cause notices and speaking orders through ECCS, including consideration of unjust enrichment. Concurrent audit is replaced by post-audit. Manual or electronic filing is permitted during transition, but manual claims are barred thereafter unless specifically permitted in writing.