IGST refund correction enables officer interface verification to sanction refunds where IGST was paid but misdeclared and GSTIN mismatches exist.
Correction of declared IGST status in Shipping Bills is permitted through the Customs officer interface when exporters recorded IGST as NA despite declaring and paying IGST in GST returns; officers may verify returns displayed in the interface and enter admissible IGST refund amounts for Shipping Bills with no other mismatches. IGST refunds may also be sanctioned for Shipping Bills with GSTIN discrepancies where returns were filed under a different GSTIN with the same PAN, subject to an undertaking from the GST-registered unit that it has no objection and will not claim the refund separately.

IGST refund rectification: special fortnight enables officer-interface correction of common error codes to release stuck export refunds.
Launch of a Special Drive Fortnight to permit officer-interface rectification and sanction of IGST refunds stalled by specified error codes. The drive targets invoice mismatches in shipping bills (SB005), EFMs/EGMs not filed or filed with errors at ICDs/gateway ports, exports paid with IGST but declared without payment, and shipping bills with incorrect GSTIN (SB003). All customs locations will operate during the fortnight, and exporters, CHAs and trade associations are urged to use the facility and report difficulties to the Principal Commissioner.

Sample forwarding to outside laboratories: new nominated labs added for commodity-specific customs testing and stakeholder reporting.
The notice supplements prior circulars by adding-approved outside laboratories, nominated by CRCL and listed in the annexure, for forwarding specified commodity samples for analytical testing across seafood, spices, fishmeal, minerals, petroleum products, pharmaceuticals, fertilizers, toxicology, rubber, packaging, and metal scrap; stakeholders are instructed to use these laboratories in addition to the earlier list and to report any difficulties to the Department.

IGST export refunds: dedicated refund cell and intensified drive to clear pending claims; exporters urged to verify ICEGATE status.
A special IGST export refund fortnight directs intensified liquidation of pending IGST refund claims via a dedicated refund cell at ICD Whitefield, Bengaluru ([email protected]). Exporters must check ICEGATE for real time error status and contact the cell to obtain sanction of pending refunds. For ICEGATE error code SB-005, exporters should follow the procedures in Board Circular No.05/2018 and Public Notice No.07/2018; implementation difficulties are to be reported to the Commissionerate.

Supervised factory stuffing: customs permits supervised stuffing and RFID e sealing of temperature sensitive reefer exports to avoid spoilage.
Permission is granted for supervised factory stuffing and sealing of reefer containers with perishable or temperature sensitive export goods where local examination facilities lack sterile, temperature controlled conditions. Exporters must apply to the jurisdictional Commissioner at least 24 hours prior, provide a goods list, and use RFID e seals while deputed Customs officers supervise examination, stuffing and sealing. RMCC will be notified and should prevent routine port examination of such supervised sealed containers; monthly reporting and verification will be conducted and discrepancies may lead to review of permissions.

Self-declaration for higher duty drawback required; non-submission may lead to rejection or lower rate of claim.
Exporters with drawback claims in the "Query Raised" queue must submit the prescribed reply and the self-declaration on the EDI system to the Deputy Commissioner (Drawback) within fifteen days; where substantive queries exist, required documents/clarifications must accompany the self-declaration. Non-submission will result in rejection or processing of the claim at a lower rate. Drawback status and reasons for pendency are available on the EDI portal, and an annexure of pending claims is attached.

Import manifest amendments must follow prescribed timelines, documentation, fees, and shipping-line responsibility.
Amendments to the Import General Manifest (IGM) are categorised as minor or major. Minor amendments are to be approved the same day administratively by Superintendent or Appraiser level officers without adjudication or penalty where no fraud is involved. Major amendments are to be decided by Deputy/Assistant Commissioners and generally approved within 24 hours, with escalation for delays. The shipping line must submit a combined prescribed application with annexed supporting documents; incomplete forms will receive same-day deficiency memos. Liability for penalties attaches to the shipping line filing the IGM; consignees and brokers are not liable.

ROSL disbursal requires PFMS-validated bank accounts; unvalidated accounts block final ROSL processing until validation is completed.
Pending ROSL disbursal is contingent on PFMS validation of exporters' bank account details; shipping bills for exporters not PFMS-accepted will not be made available for the final ROSL scroll. A list of affected IECs is attached and exporters are directed to correct their account details and contact the Deputy Commissioner (Drawback) for assistance.

Delegation of Authority for food import clearance enables customs officers to clear consignments under SWIFT where FSSAI delegates.
SWIFT directs food consignments to FSSAI where it has offices and otherwise instructs Customs 'Authorized Officers' to clear consignments or refer to Port Health. FSSAI's latest order designates Customs officers as Authorized Officers, superseding prior notifications; Commissioners must ensure all Customs locations are covered and report uncovered locations to CBIC/Single Window. Customs officers must record acceptance or rejection of consignments in the system to support risk analysis and use FSSAI's accredited laboratories. Ongoing training for Authorized Officers is to be organised with FSSAI, NACIN and RTIs.

Paperless document submission: verification-cell signatures suffice; no assessment officer signature needed for linking or query uploads.
Paperless processing under SWIFT mandates authorised persons to upload digitally signed original supporting documents on ICEGATE with an Image Reference Number; signatures of officers of the Central Original Document Verification Cell on hard copies suffice to link verified originals without separate assessment officer signatures, and additional documents uploaded in response to queries need no officer signature though importers must furnish appropriate replies; the Public Notice decisions constitute a standing order and feedback is to be sent to designated EDI/Appraising Main officials.

IGST refund validation: processing permitted upon CA certification or reconciliation payment and record transmission by GSTN.
A targeted interim procedure allows conditional sanction of IGST refunds where GSTN has not transmitted records to Customs EDI due to GSTR 1/GSTR 3B mismatches. For exporters with no short payment, Customs will list exporters, GSTN will transmit records and exporters must submit a Chartered Accountant certificate to Customs and the jurisdictional GST office certifying no discrepancy. For short payment cases, exporters must make payment to liquidate the shortfall, submit proof (and where required a CA certificate), give an undertaking to return incorrect refunds, and compliance will trigger GSTN transmission. All processed refunds are subject to post refund audit and jurisdictional verification.

IGST refund facilitation authorised via officer interface after verification of GST returns and necessary undertakings for GSTIN mismatches.
Customs officers may sanction IGST refunds via an officer interface after verifying IGST payment in GST returns for invoices displayed; the facility is limited to shipping bills without other mismatches. For shipping bills with GSTIN discrepancies or PAN-only declarations, refunds can be granted if returns are filed under another GSTIN with the same PAN and an undertaking is obtained from that filing unit disavowing separate refund claims.

Validation of bank accounts in PFMS is required for shipping bills with drawback claims; re-file details with Statistics Department.
Validation of bank accounts in PFMS is required before shipping bills with duty drawback claims are moved to payment scrolls; accounts not verified by PFMS cause shipping bills to remain pending and show an "Account No is Not validated by PFMS" message. Affected parties must approach the Custom House Statistics Department to re-file bank account details and wait 2-3 days to confirm PFMS status; unresolved issues may be brought to the Commissioner of Customs.

Indian Customs EDI at Dabhol Port: mandatory electronic filing, automated BE/SB processing, RMS risk routing and licence/bond integration.
ICES 1.5 at Dabhol Port mandates electronic filing of Bills of Entry and Shipping Bills via ICEGATE or service centres with prerequisites (IE Code, broker/line registration, licence registration). The system effects self assessment on generation of a BE number, applies exchange rates and tariff directories, assigns B/Es to Appraising Groups, routes consignments via RMS for facilitation or interdiction, integrates licence/DEPB ledgers and a central Bond Module, and enforces electronic workflows for amendment, examination, payment and out of charge.

IGST refund on exports: officer interface enables refunds for shipping bill payment or GSTIN errors, subject to an undertaking.
An officer interface in ICES is now functional to permit Customs officers to verify IGST payment from GST return data and sanction refunds where exporters misdeclared IGST status (handled like SB005 invoice-mismatch cases). Shipping bills with error code SB003 involving GSTIN mismatch or only PAN declaration-where returns exist under another GSTIN with the same PAN-may also be refunded via the officer interface, provided the GST-registered unit furnishing the returns gives an undertaking waiving any claim to IGST refund for that shipping bill.

ICEGATE UIN/Non IEC registration requires master/subordinate accounts, DSC upload, and specified ID and authorization documents.
Registration on ICEGATE for UIN/Non IEC holders uses a two tier Master (parent) and subordinate (child) user model where the master approves or disables child users; approvals or rejections are sent by email. Registrants must upload a Class III individual DSC and one permitted ID proof (Aadhaar, passport, or voter ID), a self attested authorization letter, and GSTIN/UIN documents as applicable, observe PDF/100 KB limits, and meet Java/technical prerequisites. Registered data cannot be changed without deactivating and re registering.

Monetary limit for appeals: appeals below a prescribed threshold will not be filed at Commissioner (Appeals) in legacy excise and service tax matters.
A monetary threshold is prescribed below which departmental appeals will not be filed with the Commissioner (Appeals) in legacy Central Excise and Service Tax matters; the limit applies to pending cases and withdrawals will follow the existing withdrawal practice and the criteria in the Instruction dated 17.08.2011.

Bank account validation in PFMS required for drawback disbursal; exporters must update accounts and submit specified documentation.
Exporters must have bank accounts validated in the Public Financial Management System (PFMS) before drawback can be credited; unvalidated or closed accounts may block payment. Exporters should promptly update and avoid changing account details during the financial year. To update an account they must submit a request letter to the Drawback section, bank-verified account details on company letterhead, IEC copy, PAN copy, and a bank cheque leaf. Difficulties should be reported to the Drawback office for assistance.

Customs Brokers Licensing Regulations require exporters, importers and agents to note and comply; notifications available online.
Notification advises stakeholders of the promulgation of the Customs Brokers Licensing Regulations, 2018 and the Sea Cargo Manifest and Transhipment Regulations, 2018, directs exporters, importers, customs brokers, steamer agents and other affected parties to note and strictly comply with these regulations, states that soft copies are available on the government e gazette website, and invites reporting of implementation difficulties to the issuing customs office.

Temporary import ban on fruits and vegetables after a disease outbreak; exporters must observe phytosanitary import controls and comply.
A temporary ban on the import of fruits and vegetables from the Kerala region has been imposed by a foreign plant protection authority in response to a local Nipah virus outbreak and remains in force until further notice; exporters, customs brokers and the trading public are advised to take cognisance and comply with the phytosanitary import restriction as communicated by the Plant Protection and Quarantine Section.