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Circulars
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COVID-19 facilitation measures: Procedure for assessment in cases of non-submission of original Country of Origin certificates during COVID-19 related lockdown period
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Provisional assessment allowed where original Country of Origin certificate is unavailable, enabling clearance on photocopy with bond and security.
Importers unable to produce original Country of Origin Certificate may opt for provisional assessment under Section 18 of the Customs Act, 1962 and obtain provisional clearance on the basis of a photocopy, subject to submission of a Bond or Undertaking and provision of security according to importer category; Undertakings must be replaced by proper Bonds by the prescribed date and security may be in the form of bank guarantee or revenue deposit.
COVID-19 Facilitation measures: Relaxation in the procedure for IN- Bonding Of Cargo imported under Warehoused Bill of Entry
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In-bonding procedure for warehoused imports streamlined: online undertakings and documents enable electronic bond generation, subject to later formal bond.
Online submission in lieu of physical bonds is allowed for in-bonding goods under Warehoused Bill of Entry: the IEC-signed undertaking from the registered email must be accompanied by the warehouse Space Certificate, Warehoused Bill of Entry copy/screenshot, IEC registration and ID proof, and any required transit insurance. DC(Bond) or designated officer will process requests, generate an Into-Bond/Job number and assign a Bond number in the system, and a separate register will be maintained to ensure the electronic undertaking is replaced by a proper bond by the deadline specified in Public Notice No. 14/2020.
COVID-19 Facilitation measures: Procedure for assessment in cases of non-submission of Original Country of Origin Certificate
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Provisional assessment for missing country of origin certificates allowed, subject to bond, security and later submission of originals.
Importers unable to produce original Country of Origin Certificates due to COVID 19 may obtain provisional assessment and provisional clearance on the basis of photocopies or electronic certificates, subject to submission of a Bond or Undertaking and appropriate security (including Bank Guarantee or revenue deposit). Security requirements vary by importer class and product category, with specified classes eligible for no security while other importers must furnish reduced or full security. The Undertaking must be replaced by a proper Bond within the timeframe indicated and the Bond Section shall record all such relaxations.
COVID-19 Facilitation measures- Procedure for assessment in cases of non submission of Original Country of Origin Certificates
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Provisional assessment for imports allowed on photocopy of origin certificate, subject to bond and security requirements.
Importers unable to produce original Country of Origin Certificates may obtain provisional assessment under Section 18 on the basis of photocopies/electronic COOCs, subject to submission of a Bond or Undertaking and graded security: specified eligible classes (status holders, repeat beneficiaries, certain manufacturers and institutional users of pharmaceuticals, PPE and hygiene products) require no security; other importers of those goods require 25% security; all other importers require 100% security. Undertakings must be replaced by proper Bonds by the Board specified date; option to furnish Bank Guarantee or Revenue Deposit is preserved and records of relaxations must be maintained.
Electronic Sealing — Deposit in and removal of goods from Customs Bonded Warehouses
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Electronic sealing implementation deferred; stakeholders must report operational difficulties and treat the decision as standing order.
Implementation of electronic sealing requirements for deposit in and removal of goods from Customs bonded warehouses is deferred in response to representations from e-seal vendors. Stakeholders are notified of the deferral, invited to communicate operational difficulties to the Board, and instructed to treat actions under this Public Notice as a Standing Order for officers and staff.
COVID-19 Facilitation measures- Procedure for assessment in cases of non submission of Original Country of Origin Certificates
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Provisional assessment: allow provisional clearance on photocopied COOC subject to bond or undertaking and prescribed security.
Importers unable to produce original Country of Origin Certificates may obtain provisional clearance based on photocopies or electronic copies under Section 18, subject to furnishing a Bond or Undertaking and providing security as prescribed by importer class and goods category; eligible categories may be exempted from security while others must furnish partial or full security, and Undertakings must be replaced by proper Bonds by the date specified in the Board circular.
Procedure in respect of en bloc Rail movement of Import containers from Port Terminals / Jawaharlal Nehru Port (JNPT) to ICD, Tarapur (Vaishno Container Terminal), Mahagaon, Boisar and clearance thereof
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En bloc rail movement: Extended Port Gate designation allows CONCOR-led transshipment and Customs OOC at ICD Tarapur.
Procedure designates ICD Tarapur as an Extended Port Gate for en bloc rail movement of DPD-DPD import containers from JNPT with CONCOR as service provider for trans-shipment; specified Customs officers at ICD Tarapur will perform JNCH ICES Gate-in/Gate-Out functions and, where RMS selection requires inspection, will conduct examination, re-seal containers and grant Out of Charge (OOC); Port Terminals must provide Train Loading Summaries, gate officers must verify seals on entry, and CONCOR and ICD Tarapur must comply with scanning, trans-shipment, custodial, tariff, bonding and reporting obligations.
Customs clearance on the basis of self-certified copies of PTA/FTA certificates in case of DPD/AEO Clients – Facilitation provided to AEO/DPD importers due to COVID-19 pandemic
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Customs acceptance of self certified PTA/FTA certificates allows deferred submission of originals after lockdown for DPD and AEO importers.
Customs clearance for DPD and AEO importers is permitted on the basis of self certified PTA/FTA certificates where originals cannot be furnished due to the COVID 19 lockdown; the requirement to submit original PTA/FTA certificates within fifteen days of clearance is relaxed and replaced by a deadline of fifteen days after the end of the government declared lockdown, with administrative contact provided for difficulties and the notice treated as a standing order for staff.
COVID-19 facilitation measure- Approval of additional place under Section 8 (a) of Customs Act,1962 for unloading/loading of import and export goods
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Additional place approval for loading/unloading under Customs Act enables COVID-19 facilitation, subject to customs supervision.
Approval is granted under Section 8(a) of the Customs Act for an Integrated Centralized Parking Zone at Nhava-Sheva to be used for unloading and loading of import and export goods as a COVID-19 facilitation measure, subject to the Customs Act, related rules and instructions of the Government and the Commissioner of Customs, and to be operated under port administration control and supervision.
COVID-19 facilitation measures: Procedure for assessment in cases of non-submission of original Country of Origin certificates
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Provisional assessment under Section 18 permits clearance on photocopy COOC with bond or undertaking and prescribed security.
Provisional assessment permits clearance against photocopies of Country of Origin Certificates when originals cannot be produced due to COVID-19, contingent on submission of a Bond or Undertaking and provision of security differing by importer class. Certain classes (status holders, previously compliant importers, specified manufacturers and institutional users of essential goods) receive nil or reduced security; others face higher security. The Undertaking must be replaced by a proper Bond within the prescribed period and records of relaxations are to be maintained; importers may provide bank guarantees or revenue deposits as security.
COVID-19 Facilitation measures: Relaxation in the procedure for IN-Bonding of Cargo imported under Warehouse Bill of Entry
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In-bonding relaxation permits electronic undertakings and online issuance of bond/job numbers pending formal bond replacement.
Temporary relaxation allows an electronic undertaking in lieu of a physically submitted bond for goods under a Warehouse Bill of Entry: the IEC holder's signed request and supporting documents (Space Certificate, Warehouse Bill of Entry copy, IEC registration and ID proof, and transit insurance where required) must be emailed to the designated bond officer, who will generate an Into-Bond/Job Number and notify the importer; TA/STA will assign the bond number in the system and maintain a register to monitor replacement of the undertaking with a proper bond.
COVID-19 facilitation measure- Temporary provision for filing IGM/EGM without submission of hard copy
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Online filing of import/export manifests permitted temporarily; hard-copy submission required after lockdown and for manual amendments.
Shipping Lines may temporarily file Import General Manifest (IGM) and Export General Manifest (EGM) only through online mode to reduce physical interaction; they must furnish an undertaking to the Import Noting Section to submit the hard copy within fifteen days after withdrawal of lockdown measures and must provide hard copy during the temporary period if required to carry out any manual amendment.
Implementation of automated clearance on All-India basis
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Automated clearance for import Bills of Entry enables electronic release after customs verification and payment confirmation.
Automated clearance of import Bills of Entry will be implemented at all ICES locations where RMS is enabled. Designated Customs officers will conduct Customs Compliance Verification even if duty payment is pending; after CCV is recorded as complete by the proper officer and payment is confirmed, the ICES will electronically clear the Bill of Entry. Detailed ICES changes will be issued by DG Systems and the notice's directions shall operate as a standing order for officers and staff.
Special Refund and Drawback Disposal Drive - Implementation of decision to expedite pending refund and drawback claims
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Priority processing of refunds and drawback claims to expedite disposal and provide immediate relief to business entities.
A Special Refund and Drawback Disposal Drive mandates priority processing and expedited disposal of all pending Customs refund and drawback claims to provide immediate relief to business entities, particularly MSMEs, while requiring due diligence and adherence to applicable legal provisions. Principal Chief Commissioners/Chief Commissioners must monitor daily, guide officers to maximize disposals, use email communication for facilitation, and review deficiency memos to consider refunds or drawbacks on merit.
Preventive measures to contain the spread of COVID 19
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Skeletal staffing for refund section maintains customs refund processing under existing pandemic trade facility directives.
The Refund section is added to the customs units authorised to operate with skeletal staff under existing trade facility directives, and shall function on the same procedural terms to preserve essential refund-processing while minimising personnel presence; stakeholders may report difficulties to the Commissioner of Customs.
Preventive measures to contain the spread Of COVID 19
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Essential customs services: refund processing to continue with skeletal staff under COVID 19 operational directions; report difficulties to commissioner.
The customs Refund Section is directed to operate with skeletal staff under the COVID 19 measures, aligning its functioning with the directions in Trade Facility No. 09/2020; sections essential for cargo clearance were already ordered to discharge critical functions with minimal personnel, and stakeholders must report any difficulties to the Commissioner of Customs.
Measure to facilitate trade during the lockdown period - section 143AA of the Customs Act. 1962
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Customs bond relaxation permits undertakings to expedite clearance during lockdown, subject to replacement and recordkeeping requirements.
Temporary relaxation permits undertakings in place of prescribed Customs bonds to expedite clearance during the lockdown, subject to conditions including replacement of the undertaking with a proper bond within the stipulated period and maintenance of records by Customs formations for all cases of relaxation.
Procedure in respect of en bloc Rail movement of Import containers from Port Terminals / Jawaharlal Nehru Port (JNPT) to Container Corporation of India Ltd (CONCOR), Inland Container Depot (ICD), Mulund and clearance thereof
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Extended port gate clearance enables en bloc rail evacuation of import containers under customs verification and custodian controls.
ICD Mulund is declared an Extended Port Gate for DPD-DPD container clearances, with CONCOR providing rail trans-shipment, handling and delivery services. Containers enter ICD Mulund on verification of the Train Loading Summary, container number and seal integrity. Risk Management System-selected containers are inspected or examined at ICD Mulund and re-sealed, with specified Customs officers authorised to grant Out of Charge as an exception. Importers obtain delivery against the Bill of Entry, Out of Charge copy and ICD gate pass, while CONCOR acts as custodian and must facilitate verification, examination, scanning controls and timely delivery.
COVID-19 facilitation measure- Temporary provision for filing IGM/EGM without submission of hard copy
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Temporary online filing of IGM/EGM permitted, subject to undertaking and post-lockdown hard copy submission, and manual submission if amendment needed.
Shipping Lines may temporarily file IGM/EGM exclusively online to reduce physical interaction, provided they furnish an undertaking to the Import Noting Section to submit hard copies within fifteen days after withdrawal of lockdown. The undertaking must also accept that hard copies may be required during the temporary period if manual amendment is necessary. Implementation issues should be reported to the Joint Commissioner of Customs, Import-I, NCH, Mumbai, and actions under the notice are to be treated as a Standing Order for officers.
COVID-19 Facilitation measures- Procedure for assessment in cases of non submission of Original Country of Origin Certificates
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Provisional assessment allowed on COOC photocopies, subject to bond or undertaking, specified security and later replacement by bond.
Importers unable to produce original Country of Origin Certificates may opt for provisional assessment under Section 18, permitting provisional clearance against photocopies of COOC subject to a Bond or Undertaking and specified security levels by importer class; undertakings must be replaced by formal bonds by the prescribed date and import sections must record all such relaxations, with Bank Guarantee or revenue deposit accepted as security options.

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Acts Income Tax