Relaxation of bond requirement: temporary acceptance of undertakings to expedite customs clearance for eligible importers during lockdown.
Customs formations may temporarily accept undertakings in lieu of prescribed bonds to expedite clearance during the COVID-19 lockdown for specified classes of importers (government/PSUs, manufacturer/actual user, AEOs, status holders, and warehouse users) until 30 April 2020. Undertakings must mirror bond content, be signed by the IEC holder and submitted from the registered IEC email, and commit to furnishing the proper notarised bond by 7 May 2020. Undertakings do not replace mandated security; security must be provided as required. Restrictions apply to movement and change of ownership of warehoused goods, and Commissioners may allow case-by-case relaxations with safeguards.

RoSCTL electronic scrips must be registered via DGFT and ownership verified before import duty payment; manual registration prohibited.
RoSCTL scrips are issued electronically to customs via the gateway and must be registered in the License Management module only when transmitted electronically from the issuing portal; manual registration is prohibited. The scrips are transferable and paperless, and ownership must be verified on the issuing portal when scrips are used for import duty payment. All checks and balances applicable to prior electronic export incentive scrips apply to RoSCTL scrips, and these procedures act as a standing order for officers and staff.

Bonded warehouse manufacturing: streamlined permissions, unified application, documentation, bond requirement, and tax treatment for resultant goods.
Integrated procedure requires premises to be licensed as a private bonded warehouse and permission under Section 65; applicants use a single prescribed form that unites Section 58 licensing and Section 65 permission. Licensees must execute the prescribed bond, maintain accounts and records per Annexure B, and follow MOOWR 2019. Resultant products exported need shipping bills and GST invoices with no import duty on contained inputs; resultant products cleared for home consumption attract GST and import duties payable via ex-bond bill of entry. Removal without prior officer permission is permitted where documentation and duty payment are completed.

Relaxation of bond requirements allows undertakings in lieu of bonds to expedite customs clearance during lockdown.
Temporary measures allow acceptance of an undertaking in lieu of bond to expedite customs clearance during the lockdown, available up to 30.04.2020, subject to submission of a proper notarised bond by 07.05.2020. The undertaking must replicate prescribed bond content, be signed by the IEC holder and submitted from the registered IEC email or authorised broker; it does not substitute mandated security, which must be furnished as directed. The facility applies to government entities, manufacturer/actual user importers, Authorized Economic Operators, status holders and warehouse users, while other importers may receive relaxations on a case-by-case basis with safeguards. Field formations must maintain records of relaxations.

Provisional assessment under Section 18 permits clearance on photocopy of origin certificate subject to bond and security.
Provisional assessment under Section 18 of the Customs Act permits clearance on photocopies or electronic Country of Origin Certificates where originals cannot be produced due to COVID-19, conditional on submission of a Bond or Undertaking and specified security levels by importer class; undertakings must be replaced by proper Bonds by the date in the governing circular and offices must maintain records of such relaxations.

Temporary online filing of IGM/EGM; obligation to submit hard copy after lockdown withdrawal, exceptions for manual amendments.
Shipping lines may temporarily file IGM/EGM exclusively online to reduce physical interaction during lockdown; they must furnish an undertaking to submit hard copies within a short period after lockdown withdrawal, and remain obliged to provide hard copies immediately if required for manual amendment or processing.

Undertaking in lieu of bond permitted to facilitate customs clearance, subject to prescribed conditions and security safeguards.
Acceptance of undertakings in lieu of prescribed bonds is temporarily authorised for specified importers and exporters to expedite customs clearance; undertakings must mirror prescribed bond content, be signed and submitted from the registered IEC email, include a commitment to furnish the formal notarised bond within the extended period, and do not substitute for security where mandated. Movement of warehoused goods and change of ownership after warehousing is limited to specified categories, and Customs will record relaxations and require replacement of undertakings by proper bonds.

Bonded warehouse manufacturing permission enables export or domestic supply under GST with specified customs documentation and bond.
Integrated procedure under MOOWR, 2019 and section 65 requires applicants to hold or obtain a private bonded warehouse licence, apply on the prescribed integrated form, execute the prescribed bond satisfying bond and triple-duty requirements, maintain prescribed accounts and records, comply with input-output norms, and observe GST and customs procedures for exports, domestic supply and waste removals including filing shipping bills, ex-bond bills of entry and payment of applicable duties and taxes.

Extension of Time Limits under Customs Act: statutory deadlines for filings and proceedings extended for affected compliance and appeals.
Extension of time limits under the Customs Act is provided by relying on Section 6 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, so that statutory and regulatory timelines for completion of proceedings, issuance of orders/notices, and filing of appeals, applications, reports, returns and related compliances falling in the affected period are extended to the date specified by the Central Government. The notice applies this extension to refund and drawback filings, Section 74 drawback claims, appeals, show cause/demand notices, licence renewals and other customs actions, directs trade to use the extended timelines without seeking separate extensions, and designates the notice as a standing order.

Speedy clearance of consignments to prevent port congestion by using movement relaxations and nodal officer assistance.
The notice directs importers, customs brokers and stakeholders to expedite clearance and evacuation of imported consignments at Mumbai Port and ICD Mulund to avoid congestion, using movement relaxations for critical staff and drivers and the substitution of an undertaking for a notarized bond; designated Nodal Officers and ADC/JC contact points are provided to assist with passes, filing Bills of Entry, registrations and payment of assessed duties, and a list of overdue or pending clearance cases will be published to prompt remedial action.

Facilitation for Bill of Entry printouts and e-document upload reduces in-person contact; requests via email or WhatsApp.
Importers and customs brokers must request XEAM Service Centre staff by ICEGATE email or WhatsApp to print final Bill of Entry (providing BE number and BE date after OOC) and to upload documents in E Sanchit (providing IRN, DRN, BE number, BE date, IEC code, CHA User ID). XEAM will process printouts on a First In First Out basis for later collection; trade associations must publicize the process and officers are to treat the notice as a Standing Order, with difficulties escalated to the Addl/Joint Commissioner (EDI).

Essential service duty pass: trade members may obtain access to air cargo complex during lockdown via emailed request.
Issuance of an Essential service duty pass is authorized for Members of Trade to access Air Cargo Complex, Sahar during lockdown; members must email [email protected] with member details, mobile number, government issued ID and a scanned photo to obtain the pass in the prescribed format. Departmental officers are to treat this as a Standing Order and stakeholders should report implementation difficulties to the Addl Commissioner/Joint Commissioner of Customs (PRO), ACC (Import), Mumbai.

Relaxation of bond requirements allows undertakings in lieu of bonds to expedite customs clearance during lockdown.
Temporary relaxation under Section 143AA allows acceptance of an undertaking in lieu of prescribed customs bonds until 30.04.2020, requiring the undertaking to replicate bond content, be signed by the IEC holder and sent from the registered IEC email, and to commit to furnishing the proper notarized bond by 07.05.2020; mandated security is not waived and must be provided as directed. Eligibility is limited to government/PSUs, manufacturers/actual users, Authorized Economic Operators, status holders and warehouse users, with case-by-case consideration for others and recordkeeping by the bond section to ensure replacement by the deadline.

Customs bond relaxation: temporary acceptance of undertakings in lieu of bonds to expedite clearance while preserving security safeguards.
Temporary relaxation under the Customs Act allows acceptance of an undertaking in lieu of a bond from eligible importers and exporters to expedite customs clearance; the undertaking must mirror the prescribed bond, be signed by the IEC holder and submitted from the registered IEC email, and must be replaced by a proper bond within the stipulated replacement period, with no substitution for required security and customs officers retaining discretion to require additional safeguards.

Relaxation of bond requirements allows undertakings in lieu of prescribed bonds to expedite customs clearance during lockdown.
Temporary facilitation permits submission of undertakings instead of prescribed bonds under section 143AA of the Customs Act, 1962 to expedite customs clearance during the lockdown. Relief is available for specified categories (Government/PSUs, Manufacturer/Actual User, AEOs, Status holders, warehouse users) subject to conditions: the undertaking must mirror the bond, be signed by the IEC holder and sent from the registered IEC email or authorised broker, and must be replaced by a proper notarised bond by the stipulated deadline; security obligations and revenue safeguards remain applicable.

Customs facilitation: request printouts and e document uploads remotely to reduce physical contact during COVID lockdown.
Importers and customs brokers shall request XEAM Service Centre staff by ICEGATE email or WhatsApp for printing out out of charged Bills of Entry and for uploading/linking documents in E Sanchit; XEAM contacts and required details are provided, printouts will be processed on a First In First Out basis, and documents may be collected from the Service Centre at trade convenience.

Relaxation of bond requirements permits undertakings in lieu of bonds to expedite customs clearance during pandemic disruptions.
Temporary relaxation allows specified importers/exporters to furnish a signed undertaking in lieu of prescribed bonds to expedite Customs clearance during the COVID disruption. The undertaking must replicate bond content, be submitted by the IEC holder via registered email, and include a commitment to submit the formal bond by the stipulated deadline. The measure does not waive required security; Customs may demand security in suitable form. Eligible categories include Government/PSUs, manufacturer/actual user importers, Authorized Economic Operators, status holders, and warehouse users. Movement of warehoused goods or change of ownership after warehousing is limited to these categories, and field formations must record all relaxations.

Relaxation of customs bond requirements allows undertakings in lieu of bonds, subject to conditions and later formal bond submission.
Temporary relaxation permits importers/exporters to submit an undertaking in lieu of prescribed customs bonds to expedite clearance, available to specified categories and on case-by-case basis for others; the undertaking must mirror bond content, be signed by the IEC holder and submitted from the registered email, commit to later submission of the proper bond, will not replace mandated security, and customs must record all relaxations granted.

Nodal Officer appointment to facilitate customs clearance and resolve import export and ICD/CFS queries swiftly.
Appointment of a Nodal Officer to facilitate Customs clearance and trade queries during the Covid-19 crisis: Ms. Meenu Kumar, Additional Commissioner, is designated as the zonal contact with telephone and email details for assisting importers, exporters and other stakeholders. Queries must include specific documentary references-BE or Shipping Bill numbers and dates, ICD/CFS identifiers, IEC code or full CFS/ICD/custodian details-and the precise issue to enable prompt assistance and monitoring.

Temporary bond relaxation under the Customs Act permits undertakings in lieu of bonds to expedite customs clearance during lockdown.
Temporary relaxation under section 143AA permits Customs to accept an undertaking in lieu of prescribed bonds to expedite clearance during the lockdown. The relief covers Government/PSUs, Manufacturer/Actual User importers, Authorised Economic Operators, Status holders and warehouse users; undertakings must mirror bond content, be signed on business letterhead, submitted from the registered IEC email, and include a commitment to furnish the proper notarised bond by the stipulated replacement date. Security requirements and revenue safeguards remain enforceable, and Customs must record all relaxations.