All Industry Rates of Duty Drawback amended to increase rates, remove a cap, and create new tariff distinctions.
Amendments to the All Industry Rates (AIRs) of Duty Drawback take effect from 20.02.2019, increasing rates for specified product groups, rationalising rates for certain silver articles, removing a cap for a specified PCB drill input, and creating new tariff items to improve product differentiation; exporters are directed to apply the amended AIRs and report implementation difficulties to the Assistant Commissioner (DBK).

All Industry Rates of Duty Drawback amended; stakeholders must note revised rates and report implementation difficulties promptly.
Amendments revise the All Industry Rates of Duty Drawback by implementing changes introduced through a subsequent notification, with the revised rates effective from 20.02.2019; stakeholders including exporters, customs brokers and importers are directed to note the amended AIRs and consult the accompanying Board circular available for perusal, and to report any difficulties in implementation to the Commissioner's office.

Customs area delineation updated for Shellabazar Land Customs Station, revising boundary description along the Sheila River.
Amendment revises the Customs Area limits for the Shellabazar Land Customs Station by replacing prior clause (b) to specify the station's boundary in relation to the Zero Point at Sheila, adjacent to the noted border pillar, and along both sides of the Sheila River, thereby updating the Table entry in the Commissionerate's facility record.

Electronic transmission of authorisations centralises Advance/EPCG records in ICES, eliminating printed security-paper copies and enabling electronic verifications.
Advance/EPCG Authorisations issued for EDI ports will no longer be printed on security paper; DGFT will transmit authorisation details electronically to the Customs server and ICES. Officers will verify, register and debit authorisations via ICES without physical copies; registration and bond/bank guarantee determination procedures remain unchanged. Amendments and invalidations will also be updated electronically. Electronically issued authorisations for EDI ports cannot be used with TRA for imports at non-EDI ports, while physical authorisations continue for non-EDI ports.

All Industry Rates of Duty Drawback amended, enhancing rates, rationalising jewellery caps and creating new tariff distinctions effective now.
Amendments revise the All Industry Rates of Duty Drawback, effective 20.02.2019, increasing AIRs for specified items (leather upholstery, certain synthetic fibres, tufted manmade-fibre carpets, selected silk articles, adult boots, gold jewellery and mobile phones), rationalising silver jewellery rates, removing the cap for PCB drills of solid tungsten carbide, and creating new tariff items to enable finer export-product differentiation; traders and CHAs are asked to note the changes and report implementation difficulties to the Board.

In-bond manufacture under section 65 no longer applies to EOUs/STPIs/EHTPs, so earlier circular on warehousing is rescinded.
The Board rescinds Circular No. 132/95 on grant of in-bond manufacture facility under section 65 because Circular No. 35/2016 removed mandatory customs warehousing and delicensed Export Oriented Units, STPIs and EHTPs from warehousing requirements from 13 August 2016, making section 65 inapplicable to those units; difficulties in implementation are to be reported to the Board.

All Industry Rates of Duty Drawback amended, enhancing and rationalising rates, removing a cap and adding tariff differentiation.
Amendments to the All Industry Rates of Duty Drawback effective 20.02.2019 increase AIRs for specified product groups, rationalise rates for silver jewellery, remove the cap for PCB drills made from solid tungsten carbide blanks/rods, and create new tariff items to improve export product differentiation; public notices/standing orders are to be issued and implementation difficulties reported to the Board.

Late fee under Customs Act: Assistant/Deputy Commissioners may grant waivers with weekly consolidated reporting for approval.
Late fee is leviable under section 46(3) of the Customs Act for late filing of bills of entry, subject to the cap in Notification 36/2018 which limits charges to the duty payable or to a fixed maximum where no duty is payable. Assistant/Deputy Commissioners are authorised to process full or partial waiver requests and must submit a consolidated weekly report for ex post facto approval by Joint/Additional Commissioners; contested cases remain individually referable to Joint/Additional Commissioners.

Standard UQC declaration required in bills of entry; submissions blocked until SQC and quantity fields are completed.
Importers, exporters and customs brokers must declare the Standard UQC (SQC) in the Single Window Table of the Bill of Entry: Info_Type = CHR, Info_QFR = SQC, Info_MSR to carry the quantity in SQC and Info_UQC to carry the SQC code. The SQC will be validated against the Tariff Code directory in ICES and must be separately declared even if it matches the commercial UQC; Bills of Entry cannot be submitted unless these details are provided.

Risk Management System in exports directs clearance, selection for assessment/examination and post clearance audit of shipping bills.
The RMS in ICES processes Shipping Bills to determine whether consignments are facilitated for Let Export Order after self assessment or selected for verification, assessment, examination or Post Clearance Audit. RMS outputs direct Appraising, Examining and LEO officers and incorporate Compulsory Compliance Requirements from allied enactments; exporters/CHAs must furnish prescribed documents at goods registration and ensure high data quality. Assessment is conducted by the Export Appraising Section; PCA will audit selected Bills after LEO and issue consultative letters where deficiencies or undue claims are detected.

Risk Management System enables self assessed import clearances with targeted assessment, examination and post clearance audit to facilitate trade.
The Risk Management System (RMS) will process electronically filed Bills of Entry through ICES/ICEGATE to enable self assessed low risk import clearances without routine assessment or examination, while selecting specified B/Es for officer assessment, physical examination or Post Clearance Audit based on risk parameters, intelligence or random selection. AEO status confers predominant facilitation subject to Compulsory Compliance Requirements; bond registration, accurate annexure entries, prescribed document submission at Out of Charge, and compliance with SWIFT/Allied Act requirements are mandatory. Concurrent audit is replaced by PCA.

Risk-based import clearance allows self-assessed bills to be released without routine examination, subject to targeted audits and CCRs.
The Risk Management System (RMS) processes electronically filed Bills of Entry and IGMs to allow self-assessed B/Es to be cleared without officer assessment where low risk is indicated, while selecting others for appraisal, examination or Post-Clearance Audit based on risk parameters, intelligence or random selection; AEO status affords additional facilitation but CCRs and supporting documents, proper bond registration and accurate annexure information are required prior to out-of-charge.

Direct Port Delivery for AEO importers at JNCH now granted-obtain unique DPD code and submit one-time intimation.
All AEO (T1, T2, T3) importers listed in Annexure A at JNCH are granted Direct Port Delivery (DPD). Listed importers must obtain a unique DPD code from JNPCT and submit the prescribed one-time intimation. All conditions of Public Notice No.161/2016, as modified, apply; part delivery is available only to "manufacturer" DPD importers. This Public Notice shall be treated as the Customs permission letter and as a standing order for officers; operational issues to be notified to the DPD Cell.

Disaster recovery drill: temporary suspension of customs electronic services with mandatory FQDN use to ensure continuity and coordination.
A scheduled Disaster Recovery exercise requires staged suspension and restoration of ICEGATE electronic customs services during switch over to a Disaster Recovery site and switch back, with specified windows for unavailability and availability of RES/service centre filing, online customs payments, and MFTP/SFTP message exchange. All MFTP/SFTP users must use the Fully Qualified Domain Name (FQDN) for CBIC servers; banks should not use public IPs and must share end-of-day files and representative contact details with ICEGATE to ensure continuity and coordination during the drill.

Standard Unit Quantity Code requirement: EDI filings must include SQC or Bills of Entry cannot be submitted.
SQC must be mandatorily declared in the Single Window Table of the Bill of Entry via EDI using qualifier SOC; quantity goes in Info_MSR in the Standard UQC per the Customs Tariff and Info_UQC must supply the SOC value validated against the ICES Tariff Code directory. Bills of Entry cannot be submitted unless these fields are provided; ICEGATE publishes the message formats, code maps and directories to support compliance.

Risk Management System for exports governs automatic selection of Shipping Bills for clearance, assessment, examination, and audit.
The Risk Management System (RMS) will process Shipping Bills in ICES to generate instructions determining whether bills proceed to goods registration and Let Export Order (LEO) or are selected for verification of self assessment, assessment, and/or physical examination; officers must follow RMS appraising and examination directions. The RMS incorporates Compulsory Compliance Requirements (CCRs) from allied enactments, requires exporters/CHAs to submit prescribed documents at registration or to dock officers, and will later select bills for Post Clearance Audit (PCA) after LEO to monitor compliance and incentive claims.

Standard Unit Quantity Code declaration mandatory in bills of entry; filings disabled until SQC and quantities are declared.
Mandatory declaration of the Standard Unit Quantity Code (SQC) is required in the Single Window Table for all Bills of Entry: use Info-Type CHR with Info_QFR set to $QC, provide the quantity in Info_MSR in the Standard UQC and supply the SQC in Info_UQC, which will be validated against the Tariff Code directory in ICES; submissions will be rejected unless these fields are accurately declared.

Disaster Recovery Drill: temporary unavailability of customs IT systems requiring manual clearance and stakeholder compliance.
The notice schedules a Disaster Recovery (DR) Simulation Drill that will make ICES 1.5 and ICEGATE unavailable in defined windows, requiring stoppage of Service Centre and RES filings, disabling of ICES/RMS applications, and adoption of the production downtime manual-clearance protocol for emergency consignments with maintenance of proper records. Stakeholders must follow the ICEGATE advisory and report issues to system management contacts.

Unit Quantity Code standardization: mandatory SQC declaration for EDI filings or bill of entry submission barred.
Standardizing UQC for EDI declarations requires adding Info_Type CHR with Info QFR SQC in the Single Window Table; Info_MSR must carry the quantity in the standard UQC and Info_SQC must specify the actual UQC validated against the tariff code directory in ICES. The SQC must be separately declared even if identical to the commercial UQC on the invoice, and SQC declaration is mandatory from 18 February 2019, without which Bill of Entry submission will be blocked.

Mandatory Standard Unit Quantity Code declaration required in bills of entry, blocking submission unless SQC and quantity are supplied.
Declaration of the Standard UQC is required in Bills of Entry: include info Type CHR and info QFR SAC in the Single Window Table, provide the quantity in Info_MSR and the Standard UQC code in Info_UQC, which will be validated against the Tariff Code directory in ICES. Even if identical to the commercial UQC, the Standard UQC and its quantity must be separately declared. Bills of Entry cannot be submitted unless these details are provided.