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Circulars
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Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR)
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Sea cargo manifest compliance requires departure notifications and manifests for exports, replacing export general manifests and linking incentives to filing.
Sea Cargo Manifest and Transshipment Regulations, 2018 require mandatory filing of Sea Departure Manifest and Sea Departure Notification for export cargo at JNPA Port from 18 August 2025. The existing Export General Manifest filing is discontinued from that date, and export incentives are directly linked to successful filing of these revised export messages. Implementation support is available through the SCMTR Cell for operational difficulties.
Automation of Refund Application and Processing in Customs
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Customs refund automation requires online ICEGATE filing, with manual applications permitted only through recorded written approval.
Customs duty refund applications and disbursals are to be processed electronically through the Customs Automated System. Importers, exporters, customs brokers and other concerned persons must file future refund claims through the ICEGATE portal. Manual refund applications will not be accepted unless the Principal Commissioner or Commissioner of Customs permits manual filing for reasons recorded in writing.
Appointment of Central Public Information Officer (CPIOs)
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Central Public Information Officer appointment for Customs RTI administration under a public notice, with fallback appellate roles designated.
Appointment of Central Public Information Officer under the Right to Information Act, 2005 for Customs information relating to the Commissioner (Export), New Customs House, Mumbai. Shri Alok Kumar, Assistant Commissioner, Customs (Export), is appointed as the CPIO, with office address and contact details specified for the relevant jurisdiction. In his absence, designated officers are assigned the connected roles of Public Information Officer, First Appellate Authority, and Second Appellate Authority.
Authorised Officers under Section 25 read with Section 47(5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13(1) of FSS (Import) Regulation, 2017
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Authorised Officers under FSS Act notified at additional food import entry points, expanding roster for import clearance until further orders.
Notification designates authorised officers for food import clearance under Section 25 read with Section 47(5) of the Food Safety and Standards Act, 2006 and Regulation 13(1) of the FSS (Imports) Regulations, 2017, updating and consolidating the roster of authorised officers at Points of Entry to include six additional ports and producing an annexed list of 165 Points of Entry with specified officer categories for import clearance until further orders.
Difficulties faced by the exporters (including rice and others) for claiming the RoDTEP benefit consequent to alignment of customs tariff w.e.f 01.05.2025-
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RoDTEP claim amendment: exporters may seek post-EGM correction to obtain retrospective tariff-alignment benefits.
Exporters who filed shipping bills before the Customs Automated System updated retrospective RoDTEP rates may request a Post-EGM Amendment to change the RoDTEP claim flag from "N" to "Y" for specified tariff items; such requests will be processed pursuant to the established customs processing advisories and the local public notice directing officers to treat this as a standing order.
Simplification of procedures related to Air Cargo Movement & Transhipment
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Simplification of air cargo movement: transshipment permit fees removed and streamlined ULD temporary import procedures clarified.
Removal of the Transshipment Permit fee amends transshipment regulations and aligns temporary import/movement of Unit Load Devices with container procedures. Air carriers/console agents may temporarily import ULDs on execution of a Continuity Bond, must record Unique Identity Numbers for tracking devices/data loggers, comply with aircraft and airport security guidelines, and bear responsibility for proof of export. The exemption for temporary import does not extend to un affixed tracking devices, and non carrier temporary imports remain governed by prior Board circulars. Use of the All India National Transhipment Bond and ICEGATE filing is encouraged; ULDs may be treated on "said to contain" basis during transhipment.
Merger of Sea-PAD and Air-PAD of Chennai Customs Zone- reg.
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Merger of Postal Appraising Departments: postal imports and exports now to be cleared through Airport Commissionerate under unified FPO.
The Sea-PAD/FPO has been merged into the Air-PAD/FPO, creating a unified Foreign Post Office under the Airport Commissionerate (Chennai-1). Effective 4.08.2025, all postal import and export consignments formerly cleared by Sea-PAD (Import Commissionerate) will be cleared by Air-PAD (Airport Commissionerate) operating from Meenambakkam. Stakeholders must direct all postal clearance correspondence and queries to the Postal Appraising Department at the Foreign Post Building, Meenambakkam, with the provided email and contact for assistance.
Valuation of imported second-hand (old & used) machinery - Partial Modification/Amendment to Public Notice No. 17/2022-23 dated 30.03.2023
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Valuation of imported second-hand machinery now requires reliance on the amended empanelled Chartered Engineers list.
Valuation of imported second-hand machinery is subject to an immediate amendment in the empanelled Chartered Engineers list for Astral Associates. Shri Aniruddha Shailesh Gondhalekar is removed from the entry. Shri Shailesh Madhusudan Gondhalekar and Shri Sadanand Anant Ghaisas remain listed under Astral Associates. All other conditions governing valuation of imported second-hand machinery and the empanelment framework remain unchanged.
Enabling Voluntary Payment electronically on ICEGATE e-Payment Platform
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Voluntary payment via ICEGATE enables electronic self-initiated challans, replacing manual over-the-counter payments and streamlining compliance.
Enables electronic collection of Voluntary/Self-Initiated Payments on ICEGATE, allowing registered users to generate self-initiated challans and remit payments without further customs approval. Facility is not for live-consignment clearance; payments must select prescribed purpose codes and proof submitted to concerned sections. Payments may be debited from the Electronic Cash Ledger or made challan-wise via specified banks, NEFT/RTGS, or Payment Aggregator, with additional banks to be enabled after testing. Manual TR-6 payments are disallowed except with prior written approval.
Implementation of SDM & SDN messages under SCMT Regulations, 2018 at Chennai Port (INMAA1) from 04.08.2025 - Reg.
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Sea Departure Manifest requirement: SDM/SDN mandatory at Chennai Port, EGM filing discontinued and incentives tied to filing.
Chennai Port will require mandatory filing of Sea Departure Manifest (SDM) and Sea Departure Notification (SDN) for exports, with Export General Manifest (EGM) filing discontinued; export incentives will be directly linked to successful SDM/SDN submission, and stakeholders are advised to migrate to SCMTR messaging and report issues to the SCMTR Cell.
Difficulties faced by the exporters (including rice and others) for claiming the RoDTEP benefit consequent to alignment of customs tariff w.e.f 01.05.2025
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Exporters: post EGM amendments permit claiming RODTEP for shipping bills filed on or after 01.05.2025.
The notice directs that shipping bills filed on or after 01.05.2025, for which RODTEP rates were notified retrospectively, may be amended via the Post EGM Amendment module to change the RODTEP claim from "N" to "Y", and that such amendment requests will be processed; exporters facing difficulties should notify the Assistant Commissioner of Customs (Drawback) at Mangaluru Customs Commissionerate by email.
Use of ICETABs for efficient export examination and clearance – Reg.
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Use of ICETABs for export examination enables electronic reporting and image uploads, streamlining export clearance procedures.
Examining officers are required to use ICETAB to view Shipping Bill details, examination orders, RMS instructions and supporting documents, to promptly enter examination reports, and to upload up to four images of the cargo which will be stored in the e-sanchit repository; advisory guidance governs filing in the EXAM_INS role and exigencies necessitating non-use of ICETAB require prior Assistant Commissioner permission and recording of the same in the report.
Standard Operating Procedure in respect of import of Denatured Ethyl Alcohol (DEA) in Customs Bonded Warehouse.
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Denatured Ethyl Alcohol imports allowed into Public Bonded Warehouses; clearance conditional on testing and supervised denaturing.
Import of Denatured Ethyl Alcohol may be warehoused in Public Bonded Warehouses under Section 57 with provisional assessment pending laboratory test. Samples are drawn and sent to a government-approved laboratory; goods are stored after sampling. Addition of denaturing chemicals post-deposit requires permission of the assessing group and Customs supervision with presence of importer/representative, warehouse keeper and technical expert; the expert must submit a survey report. Representative sealed samples after compliance are retested, a Bond Officer maintains a register, and ex-bond clearance and finalisation of the provisional Bill of Entry require the second chemical test report.
Pendency of drawback claims / IGST refund due to EGM related issues
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EGM-related errors delay drawback and IGST refunds; exporters must coordinate with shipping lines to file or revalidate EGMs.
Drawback and IGST refunds are delayed by EGM defects: SB002 (EGM not filed) and SB006 (gateway EGM missing) require exporters to get shipping lines/agents to file or supplement EGMs or seek revalidation from Exports/Drawback/IGST; SB005 (invoice number mismatch) often arises from data entry or dual invoice practices and may only be corrected by amending GSTR 1 where applicable, otherwise exporters must furnish assessed shipping bill, customs invoice, GST/tax invoice, GSTR 1, GSTR 3B and a transaction statement to the DBK & IGST section; stakeholders should monitor ICEGATE and act on Annexures listing affected shipping bills.
Extension of Custodianship in respect of M/s. Bangalore International Airport Limited (BIAL), Bengaluru
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Bengaluru airport custodianship extended to 15-11-2028 under Handling of Cargo in Customs Area Regulation, subject to conditions.
Extension of Custodianship granted to M/s. Bangalore International Airport Limited as the Customs Cargo Service Provider and custodian of the Air Cargo Terminal at Kempegowda International Airport is renewed under Regulation 13 of the Handling of Cargo in Customs Area Regulation, 2009 up to 15-11-2028, subject to conditions in the Handling of Cargo in Customs Area Regulation, 2009 and Section 45(2) of the Customs Act, 1962 and all applicable rules, regulations and instructions.
Correlation of Technical Characteristics, Quality and Specification of the Inputs with the Export Product under the DFIA Scheme
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Correlation of technical characteristics required only for specified inputs; other DFIA imports require only input name and quantity declared.
Correlation of technical characteristics, quality and specification with the export product under the DFIA Scheme is required only for inputs listed in paragraph 4.29 of the Foreign Trade Policy; exporters must declare in the Shipping Bill that DFIA materials are of the same quality, technical characteristics and specification as materials used in the resultant product. For inputs under paragraph 4.12 and 4.28(iv), only the specific input name/description and quantity actually used need be declared in the Shipping Bill.
Procedure for obtaining Self Sealing Permission (SSP) for Electronic Sealing of Containerized Cargo at Factory or Warehouse Premises
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Self sealing permission for electronic container sealing requires approved premises, documentation, pre intimation and photographic evidence uploads.
Procedure prescribes a standardized regime for granting Self Sealing Permission (SSP) for electronic sealing of containerized exports at approved premises. Exporters must file prescribed annexures with GST, IEC, premises and authorized person documentation; jurisdictional officers will inspect and report promptly; approvals are issued by the Commissioner and validated in EDI. SSPs are premise specific, require pre intimation of stuffing, mandatory upload of stuffing and seal photographs to e Sanchit, remain subject to risk based examination, and may be withdrawn for non compliance.
Continuation of online application facility under MOOWR Scheme - hosted on Invest India portal
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Continuation of MOOWR online applications on Invest India portal allows Customs Act submissions and jurisdictional processing to continue
The Invest India portal for the MOOWR Scheme remains authorised for submission of applications under the Customs Act; such applications shall be processed by jurisdictional Principal Commissioners/Commissioners of Customs in accordance with existing law. An alternative digital submission model is being developed and the application process will be transitioned to the new system with separate instructions. Circular No. 18/2025-Customs is withdrawn and field formations must notify trade associations and provide guidance to ensure smooth facilitation.
Acceptance of electronic Certificate of Origin (e-CoO) issued under India- Mauritius CECPA
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Acceptance of electronic Certificate of Origin enables preferential tariff claims when e CoO meets prescribed format and verification.
Electronic Certificate of Origin issued by the Mauritius Issuing Authority is accepted for preferential tariff treatment under India Mauritius CECPA if issued in the prescribed format with authorised seal and signatures and meeting Notification No. 38/2021 requirements; authenticity may be verified via specimen seals, QR code, or the Issuing Authority's portal and doubtful cases referred to the FTA Cell. Importers or Customs brokers must upload the e CoO on e Sanchit, enter e CoO particulars when filing the bill of entry, and present a printed copy for cross checking as the defacement procedure, with ICES preventing reuse of the same reference number.
Submission of applications under MOOWR Scheme
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Customs license applications must be submitted directly to jurisdictional Commissioners after the Invest India portal was discontinued.
The Invest India digitized application for the MOOWR scheme is discontinued; applicants for a license under section 58 or permission to operate under section 65 of the Customs Act must submit the prescribed application and supporting documents directly to the jurisdictional Principal Commissioner/Commissioner of Customs, and field formations should guide trade on this change.

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