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Customs - Issue of Indian Currency Note – Foreign going vessels - Instructions - Issue of Public Notice
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Issue of Indian currency notes: restriction on denomination for travellers and ship captains withdrawn under revised guidelines.
In light of revised Reserve Bank guidelines, the Customs Board has withdrawn the restriction on the denomination of Indian currency that may be carried by an Indian traveller or by a ship's captain, referencing Board Circular No. 07/2016-Cus and superseding Circular No. 51/1999; trade is directed to the Board's website and asked to report any difficulties to the Board.
Ease of Doing Business - Launch of Customs SWIFT (Single Window Interface for Facilitating Trade) clearances
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Single Window trade facilitation enables integrated electronic declarations and risk based clearances across multiple regulatory agencies, reducing delays.
Launch of a Single Window Interface for Facilitating Trade (SWIFT) creates an Integrated Declaration on ICEGATE consolidating Customs and multiple Partner Government Agencies' information requirements, replacing nine separate forms. The system implements an Integrated Risk Management facility for PGAs to enable risk based selection for examination and testing rather than routine checks, and accompanies procedural harmonisation including publication of standard operating procedures and establishment of Customs Clearance Facilitation Committees to streamline interagency clearance.
New norms for Indian Customs Declaration Form reg.
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Customs declaration requirement: passengers with dutiable or prohibited goods must complete the form and use the red channel on arrival.
International passengers must complete the Indian Customs Declaration Form only if they have goods to declare or are carrying dutiable or prohibited goods and must report to the Customs Red Channel on arrival; passengers with nothing to declare may pass through the Green Channel without completing the form. Clarifications are available at the airport Help Desk, the Customs Public Relations Officer in the arrival hall, or via the designated online contact point; the instruction took effect from 1 April 2016.
Issue of Indian Currency Note – Foreign going vessels
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Issue of Indian Currency Notes: denomination restriction lifted for foreign-going vessels, aligning with revised central bank guidelines.
The Customs authority withdraws the earlier denomination restriction on Indian currency notes carried by foreign-going merchant vessels, following revised central bank guidelines and CBEC circular no. 7/2016, allowing ships to carry Indian currency without the prior limitation for onboard disbursements; a corrigendum corrects the public notice number and directs stakeholders to note the change for compliance.
Implementing Integrated Declaration under the Indian Customs Single Window
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Integrated Declaration requires revised Bill of Entry with mandatory coded fields and specified statement codes for imports.
Implementation of Integrated Declaration requires a revised Bill of Entry format with newly added mandatory fields that may lead to BE rejection if not filled. ICEGATE hosts the technical specifications, directories and PGA filing guidelines. Operational changes include provisioned blank fields for future use, third party invoice entries for RBI reporting, expanded RSP flags, mandatory coded end use values, accessory status, Preceding Level in HSS, a commercial tax type flag for concessional excise cases, and a Statement Table with required statement codes and Statement Type DEC.
Implementing Integrated Declaration under the Indian Customs Single Window
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Integrated Declaration streamlines import clearance via a Single Window, enabling electronic PGA clearances and risk-based inspections.
The Integrated Declaration requires importers and customs brokers to file a consolidated electronic Bill of Entry via ICEGATE, replacing multiple legacy forms and standardized company declarations, enabling online PGA clearances and simultaneous processing by Customs and PGAs. It captures harmonized data fields and supporting-document particulars, supports digital submission of signed documents when infrastructure is available, and feeds a dynamic risk-based inspection module that implements selectivity criteria and delegation rules for examinations, inspections, and sampling.
Implementation of the Integrated Declaration under the Indian Customs Single Window
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Integrated Declaration requirements: Mandatory new Bill of Entry fields may cause automatic rejection of filings if not completed.
Implementation of the Integrated Declaration alters the Bill of Entry message format by adding several new fields, some mandatory, whose omission may cause BE rejection. ICEGATE hosts the technical specifications and directories, with PGA filing guidelines to follow. Operational changes include reserved @@ fields, invoice table third party entries for RBI purposes, expanded RSP flags for exemption categories, mandatory coded End Use values, an Accessory Status field under Accessories (Condition) Rules, a Preceding Level in HSS transactions, a Commercial Tax Type flag for excise registration under concessional import rules, and a Statement Table requiring specified statement codes and a DEC statement type to facilitate electronic statutory declarations.
Implementation of 'Integrated Declaration'
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Integrated Declaration centralises import data capture and harmonises Customs and regulatory agency requirements for electronic filings.
Implementation of an Integrated Declaration replaces the Bill of Entry with a single electronic import declaration submitted via ICEGATE, consolidating Customs and Participating Government Agency requirements. New bill-level fields include authorised dealer bank code, Unique Consignment Reference and payment method code. Invoice-level fields record third-party payment details, expanded INCOTERMS, AEO declarations and buyer-seller relationship flags. Item-level changes introduce structured fields and tables for end-use, Accessory Status, RSP applicability codes, manufacturer details, origin/source/transit information, item characteristics, composition, production/lot data and control history for PGA regulatory and traceability purposes.
Courier operations through Kolkata Air Cargo Complex- procedure reg.
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Courier registration requirements enable expedited customs clearance but impose bonding, documentation, and compliance obligations on operators.
The notice prescribes registration, solvency evidence, bond and security, documentation, and infrastructure requirements for Authorized Couriers at Kolkata Air Cargo Complex; mandates client authorisations, due diligence, recordkeeping and use of authorised personnel; details export and import filing procedures by category (CSB/CBE types), mandatory screening and supervised examination, detention and warehouse procedures, prior filing conditions, and grounds and procedure for suspension or revocation of courier registration with appellate remedy to the Chief Commissioner.
Attention of Importer/Customs Brokers is invited to recent Board Circular No. 010/2016 Customs dated 15.03.2016 regarding the implementation of Single Window and Integrated declaration of Bill of Entry for imports
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Integrated Bill of Entry declaration requires new mandatory fields and AD code before customs acceptance.
Implementation of an Integrated Bill of Entry requires substantial BE format changes with several mandatory fields; ICEGATE publishes the technical specifications and code lists. Operative changes include @@ fields reserved for future use, invoice entry for RBI third party details, expanded RSP flags, mandatory coded enduse values, accessory status declaration, Preceding Level in HSS, a new Commercial Tax Type flag for Central Excise registration under IGCR, mandatory Statement Table codes with type DEC, and mandatory AD Code declaration for outward remittance.
Opening of New Minor Head "506-lnfrastructure Cess" below Sub-Major Head "03-Non-Sharable Duties" under Major Head "0038-Union Excise Duties"
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Infrastructure cess accounting codes allocated for collection, receipts, refunds and penalties under union excise duties.
Opening of a new minor head Infrastructure Cess (506) under Major Head 0038 Union Excise Duties and allocation of accounting codes for Cess Collection, Other Receipts, Deduct Refunds and Penalties pursuant to Notification No. 01/2016 fixing the effective rate for motor vehicles and electrically operated vehicles, for use by treasury, industry associations and field formations.
Implementing Integrated Declaration under the Indian Customs Single Window
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Integrated declaration under customs single window requires mandatory BE data fields and electronic statement declarations.
Implementation of Integrated Declaration under the Single Window introduces mandatory new fields in the Bill of Entry; technical specifications and directories are on ICEGATE. Operational changes include blankable reserved @@ fields, invoice third party entry for RBI, expanded RSP flags, mandatory coded Enduse values, an Accessory Status field, Preceding Level in HSS, Commercial Tax Type flag 'E' for excise registration, and a Statement Table requiring specific statement codes with Statement Type as DEC.
Prevention of use of non-genuine transferable duty Credit scrips or DFIA(duty free import authorizations)
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Verification of transferable duty credit scrips and DFIAs to prevent non genuine use at registration and clearance.
A two stage verification framework requires field formations to verify genuineness of transferable duty credit scrips, post export EPCG duty remission scrips and DFIA from the issuing authority unless the scrip/DFIA is received online from DGFT; in such electronic cases registration proceeds after confirming absence of alerts. Where backing shipping bills are involved and not filed electronically, Customs must verify those bills, while a limited random check applies when shipping bills are electronic but the scrip was not transmitted online. Presentation of physical scrip/DFIA at clearance is required to prevent non genuine usage, and discrepancies must be referred to Regional DGFT authority.
Implementing Integrated Declaration under the Indian Customs Single Window
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Integrated Declaration centralizes electronic PGA data submission, enabling standardized filings and risk based joint processing by customs and regulators.
The Integrated Declaration requires a single electronic submission through the Customs electronic gateway consolidating PGA data and standardized declarations, eliminating separate PGA application forms for consignments under the EDI system; it includes a supporting documents section (with planned digital signature capture), and feeds a risk based module that determines PGA referrals, inspections, testing and delegation of authority while enabling simultaneous processing by Customs and PGAs.
Processing of Kaccha B/E's under ICES at Air Cargo Complex, Kolkata-reg.
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Kaccha Bill of Entry processing streamlines provisional import clearance; mandates system appraisal, duty payment, examination and post-clearance audit.
Kaccha Bill of Entry (KBE) processing prescribes EDI procedures for specified urgent imports with prior permission, filing as prior-entry BE in absence of IGM, system appraisal based on declared contents, automatic challan generation and bank payment requirement before out-of-charge. Designated IFOs verify IGM and documents during examination; Superintendent grants out-of-charge after documentary and permission checks and forwards originals to Post Clearance Audit. All KBEs must be audited within three days and round-the-clock processing is permitted subject to brief system downtime.
Prevention of use of non-genuine transferable duty credit scrips or DFIA (duty free import authorizations)
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Prevention of non-genuine duty credit scrips: field formations must verify genuineness and limit checks to alerts.
Prevention of misuse of transferable duty credit scrips and DFIA requires presentation and prompt registration at designated ports/Custom Houses, verification of genuineness from the issuing authority when electronic transmission is absent, and accurate entry into Customs EDI. Where shipping bills are filed in Customs EDI but scrips are not electronically received, shipping bill checks are limited to a random 5% in-house EDI review; registration timelines are three hours when electronic checks suffice and one day otherwise. Intrusive verifications may be undertaken only on alert/intelligence with written reasons by an officer not below Assistant Commissioner.
Implementation of the Integrated Declaration under the Indian Customs Single Window – Reg.
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Integrated Declaration requirement: revised Bill of Entry format imposes new mandatory fields and electronic statement obligations.
Implementation of the Integrated Declaration under the Single Window revises the Bill of Entry format with several newly added and mandatory fields. ICEGATE hosts the BE technical specifications and directories; PGA guidance will follow. Key operative additions include coded Enduse values, mandatory AD Code for outward remittance, expanded RSP exemption codes, an accessory status field, HSS Preceding Level, a new Commercial Tax Type flag for Central Excise registration under concessional rules, and a mandatory Statement Table with designated statement codes to enable electronic statutory undertakings.
Requirement for concerned Airline agencies for clearance of human remains at Air Cargo Complex, NSCBI Airport, Kolkata-reg.
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Clearance of human remains: Airlines must notify Customs and provide required documents to enable prompt release to relatives.
Airlines bringing human remains into NSCBI Airport must promptly notify the Assistant/Deputy Commissioner of Customs with full deceased and flight particulars using the prescribed format; inform the Airport Authority and relatives; record receipt and delivery; and cooperate with Customs supervision. Relatives or representatives must submit customs documentation under KBE (Kaccha B/E) via the ACC service centre or ICEGATE, and present a death certificate, embalming and packing certificate, passport of the deceased, APHO NOC/certificate and any diplomatic certificate to obtain customs clearance.
Implementing Integrated Declaration under the Indian Customs Single Window
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Integrated Declaration streamlines customs clearance by consolidating PGA requirements and enabling online NOC, digital documents, and risk referrals.
The Integrated Declaration consolidates all PGA data and documentary requirements into the electronic Bill of Entry filed via ICEGATE, replacing multiple separate forms and printed NOCs for consignments cleared under the Indian Customs EDI system. It standardizes and codifies declarations and supporting-document particulars, enables digitally signed document uploads, permits simultaneous electronic processing by Customs and PGAs, and feeds a dynamic risk-based selection module to determine referrals, inspections and testing under CBEC's Risk Management System.
Implementing Integrated Declaration of Bill of Entry under the Indian Customs Single Window
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Integrated Bill of Entry declaration under Single Window mandates new mandatory fields and technical ICEGATE specifications for imports.
Implementation of an Integrated Declaration of Bill of Entry under the Single Window requires use of ICEGATE technical specifications and new mandatory fields; omission of these fields will cause rejection. Operational changes include mandatory AD Code declaration (no prior registration required), coded end use values, expanded RSP exemption flags, accessory status, Preceding Level in HSS, a Commercial Tax Type flag for excise registration, and a Statement Table with specified statement codes and type DEC to enable electronic statutory undertakings.

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