Integrated Bill of Entry declaration requires new mandatory electronic fields and AD Code entry to enable Single Window customs processing.
Implementation of an Integrated Bill of Entry requires new mandatory BE message fields and structural changes: coded Enduse values, Accessory Status, Preceding Level in HSS, expanded RSP flags, Commercial Tax Type flag E for Central Excise registration, a mandatory Statement Table with designated statement codes (type DEC), and mandatory AD Code for outward remittance. Technical specifications and code lists are available on ICEGATE and PGA guidance will follow; omission of mandatory fields may cause BE rejection.

Drawback recovery obligations: exporters must document export proceeds realization and submit AD or auditor certificates to avoid recovery action.
Drawback payments must be recovered when export proceeds are not realized within the FEMA period or RBI extension; Assistant/Deputy Commissioners issue notices and recover amounts if evidence of realization is not produced. Exporters must declare authorised dealers and submit six-monthly certificates from ADs or statutory auditors listing shipments outstanding beyond prescribed/extended realization periods; shipping bills will display realization due dates. The ICES BRC software module generates due dates, records AD-wise declarations, tracks pendency, and provides options to record realization, accept negative statements, or list outstanding shipping bills, enabling officers to initiate recovery or remove entries after recovery.

Integrated customs declaration requirement: new mandatory BE fields may cause electronic filings to be rejected if left blank.
Implementation of Integrated Declaration requires a revised Bill of Entry message format with new mandatory fields; omission may cause BE filings to be rejected. Technical specifications, directories and code lists are available on the electronic filing portal. Key changes include coded mandatory enduse entries, expanded exemption flags, accessory status, a preceding-level field in HSS table, a commercial tax flag for excise registration under concessional import rules, and a Statement Table for electronic statutory declarations with mandatory statement codes and statement type DEC.

Electronic SMTP processing required: manual physical endorsement discontinued to expedite transshipment of containers to declared ICDs.
Physical/manual endorsement of SMTP by the Superintendent of Customs, Import Noting, is discontinued where SMTP is generated electronically via the EDI/ICEGATE system; electronically generated SMTP will suffice for transshipment to the ICD declared in the IGM and stakeholders should use the electronic facility to expedite cargo clearance, reporting implementation difficulties to the Deputy/Assistant Commissioner of Customs, Import Noting.

Importer verification: EPCG and Advance Authorizations registered on affidavit followed by post verification and conditional bank guarantee requirement.
Registrations of Advance Authorization/EPCG authorizations will be allowed on the basis of an affidavit without prior Central Excise verification; upon submission of the original authorization, a request letter and the prescribed affidavit, registrations shall be completed the same day. Post-registration verification by relevant agencies will determine penal consequences, and adverse reports will render any exemption from Bank Guarantee/cash security inapplicable, requiring a 100% Bank Guarantee.

Single window integration for imports: new mandatory Bill of Entry fields and ICEGATE specifications require electronic compliance.
Implementation of Single Window and an Integrated Bill of Entry mandates revised BE message formats and additional mandatory fields; BE submissions lacking required fields risk rejection. ICEGATE hosts technical specifications, Single Window directories, and forthcoming partner agency guidance. Operational changes include reserved @@ fields for future use, invoice table entry for third party RBI details, expanded RSP flags, mandatory coded Enduse values, Accessory Status, Preceding Level in HSS, Commercial Tax Type flag 'E' for excise registration under concessional import rules, a Statement Table requiring codes CUV02/CUV03 with Statement Type DEC, and a mandatory AD Code for outward remittance.

Export proceeds monitoring: mandatory six monthly BRC or negative statements to enable drawback recovery for unrealized foreign exchange.
Exporters must substantiate realisation of foreign exchange by furnishing AD wise Bank Realisation Certificates or statutory auditor negative statements on a six monthly basis; the BRC module in ICES/ICEGATE records authorised dealer declarations, generates due dates on drawback shipping bills, flags pendent cases, and permits officers to clear shipping bills upon receipt of BRCs, approved negative statements, or registered recovery particulars, enabling recovery action where proceeds remain unrealized within the prescribed period.

Unit Quantity Code compliance: waivers and procedural steps permit officers to amend UQC while requiring complete goods description.
Compliance with the Unit Quantity Code is mandatory in Bills of Entry and Shipping Bills; officers must ensure the correct statutory UQC is recorded and the Bill contains a comprehensive description of goods. Where the statutory UQC is incompatible with trade practice or in MRP-based assessments, Group ACs/DCs (non-RMS) and concerned ACs/DCs (RMS docks) are empowered to waive the UQC, and RMS dock officers must return Bills to the assessment group when a UQC change is required. Trade must correctly declare UQC and full descriptions at submission to avoid delays.

Special Valuation Branch investigations streamlined: provisional assessments without extra duty deposit, new timelines and reporting requirements.
Streamlined procedure directs that SVBs investigate imports involving related-party relationships or payments affecting assessable value, while remaining under jurisdictional Chief Commissioner supervision and supported by DGoV. Provisional assessment under section 18 continues but routine Extra Duty Deposit is discontinued; failure to furnish information within 60 days permits a 5% security for up to three months with a further 60-day compliance extension. SVBs issue an Investigation Report to enable finalisation of provisional assessments; targeted timelines (two months standard, escalation at four months) and Central Registry reporting are mandated.

Custodian appointment extension at a customs CFS requires bond compliance, procedural adherence, and periodic review.
Extension of custodian appointment for CONCOR at the CFS in Kolkata under section 45(1) of the Customs Act, 1962, for a further five years from 01.03.2016, subject to periodic review by the Commissioner of Customs (Port). CONCOR must execute a bond of Rupees Twenty Crores with surety for the safety, storage and transhipment of goods before commencing import or export operations, and must continue to follow the earlier public notice conditions, prescribed procedures and Board instructions.

Brand rate drawback claims must use a specified identifier plus tariff code to obtain provisional customs-component payment.
Exporters claiming brand rate must declare a specified identifier followed by the AIR Schedule Drawback Tariff Item number and the character B on the shipping bill; Customs will process such bills for provisional drawback equal to the Customs component (B column of the AIR Schedule) subject to AIR conditions. After export, exporters apply to Central Excise for brand-rate fixation; timely applications may yield provisional or final brand-rate letters and Customs will adjust payments accounting for amounts already paid. Amendments or notifications are permitted for earlier-filed shipping bills to enable provisional Customs-component payments.

Power of review vested in committees requires only a single review; field formations must verify revenue before appeal.
Power of review under the customs, central excise and service tax statutes is vested in Committees of Commissioners and Committees of Chief Commissioners respectively, and there is no provision permitting the same order to be reviewed more than once; field formations must strictly follow these statutory limits and verify revenue figures in disputed demands before deciding on preferring an appeal.

Customs One Time Seal procedure: affix OTS on containers lacking or with broken seals, then complete CFS examination.
Terminal operators must notify the Superintendent (Wharf), Superintendent (CMFC), AC/DC (Docks) in writing and the steamer agent when import containers arrive without or with damaged load port seals; the Superintendent (Wharf) may act during holidays and report later. A Customs One Time Seal (OTS) shall be affixed, the container moved to a CFS designated by the steamer agent and subjected to complete examination by the Superintendent at the CFS. Discovery of objectionable goods must be reported to the Assistant/Deputy Commissioner (Docks). Escorting to CFS/ICD is decided case by case by the Deputy/Assistant Commissioner (Docks).

Customs sealing of import containers requires officers to affix One Time Bottle seals before movement to CFS/ICD.
Customs requires officers to affix a One Time Bottle seal on each import container before movement to CFS/ICD and to record the seal number in a separate register and on the EIR copy. Custodians of the CFS/ICD must bear the cost as part of their responsibility for secure transport. The measure is temporary until electronic seal systems like CODEX/Barcoding/RFID e-seals are introduced.

Advance Authorization debit to be made only via EDI, ending manual debits and enabling Advice Letter procedure.
Manual debiting of Advance Authorization licences is discontinued and debits will be effected only through the EDI system to avoid duplication and clearance delays. For issuance of ARO or invalidation letters by the Regional Authority for domestic sourcing, holders must obtain an Advice Letter from the Group AC/DC, who will update records and issue it the same day; thereafter the holder may apply to the Regional Authority. Officers must re check system debits. This notice supersedes the earlier public notice.

Manual debit of EPCG licence discontinued; electronic EDI debit mandatory with Advice Letter route for ARO requests.
Manual debit of EPCG licences will be discontinued and debits will be effected only through the EDI system; officers must verify the electronic debit at the time of out of charge. If a licence holder requires an ARO or invalidation letter for domestic sourcing, the holder must first obtain an Advice Letter from the Group AC/DC specifying intended quantity and value, which will be used to apply to the Regional Authority; Advice Letters are to be processed and issued promptly.

Brand rate identifier change requires exporters to declare new identifier and tariff item B for provisional customs component drawback.
Exporters claiming brand rate under Rule 7 must declare identifier "9807" followed by the AIR Schedule tariff item number and "B" on shipping bills filed on or after 23.11.2015; Customs will process provisional drawback equal to the Customs component ("B" column rate and cap) subject to AIR conditions and EDI validation. Exporters may thereafter apply to Central Excise for fixation of brand rate; timely complete applications can lead to additional payments or adjustments, while rejections must be accompanied by eligibility details for Customs to finalise claims.

Amendments to Import General Manifest require classification, prescribed documents, and strict approval timeframes for shipping lines.
Procedures require shipping lines to apply on letterhead using the prescribed Annexure A form for amendments to the Import General Manifest, which are categorised as Major or Minor. Minor amendments are to be approved within 24 hours and major within 48 hours unless fraudulent intent or substantial revenue implication triggers adjudication. Specific documentary requirements are specified for consignee name changes, Bill of Lading changes, commodity description amendments, High Seas Sales, transshipment to SEZs/FTWZs, and LCL/HUB SMTP, and the shipping line bears sole responsibility for penalties arising from IGM amendments.

Deemed conclusion of proceedings: payment by primary noticee closes proceedings against co-noticees when no duty demand exists.
Clarification states that the deeming of conclusion under Section 28 occurs only when the person to whom a duty-demanding SCN is issued pays all dues (duty, interest and penalty); other persons means co-noticees against whom no duty demand is made, who benefit from closure only upon such payment by the principal noticee, and the adjudicating authority must issue an order recording closure. The deeming facility covers recovery of erroneous refunds involving duty, interest and/or penalty and excludes seizure or confiscation matters.

Integrated Declaration centralizes import-clearance data for single-point electronic submission and online PGA clearances.
The Integrated Declaration centralizes all import-clearance information into the electronic Bill of Entry for single-point submission via ICEGATE, replacing multiple PGA-specific forms and standardized company undertakings, providing a supporting-documents section and enabling digitally signed document capture; it applies to EDI-mode consignments while manual-mode documentary requirements continue to operate.