Relaxation of bond requirement allows undertakings in lieu of bonds for eligible traders, subject to conditions and replacement by formal bonds.
Temporary measure permits specified importers and exporters to submit an undertaking in lieu of a prescribed bond to expedite customs clearance during the lockdown, subject to conditions: the undertaking must mirror the bond's content, be signed on the IEC holder's letterhead and submitted from the IEC holder's registered email or authorised broker, commit to submitting the formal notarised bond by the replacement deadline, and does not replace any mandated security; customs formations must record all relaxations and may allow movements or changes of ownership in warehoused goods only to manufacturers/actual users, Authorized Economic Operators, or status holders.

Demurrage concession on delayed import air cargo encourages prompt clearance; partial waiver subject to timely removal under lockdown measures.
One-time concession: airport and cargo terminal operators shall waive fifty percent of demurrage on import air cargo that landed on or after 20-03-2020, with Bills of Entry filed and lying in custodian warehouses with or without Customs Out-of-Charge, where delay in clearance is attributable to COVID-19 lockdown measures up to 14 April 2020, provided the cargo is cleared and removed by 23:59 hours on 16 April 2020; otherwise normal demurrage applies. No alternative or additional charges shall be imposed during this period.

Late fee waiver for delayed Bills of Entry enables penalty-free import clearance during coronavirus disruption.
Waiver of late fee charges for delayed filing of Bills of Entry for IGM-related import consignments affected by coronavirus-related disruptions; such late filings will not attract late fee charges until further orders. The waiver addresses difficulties in obtaining documents or accessing ICEGATE and is to be treated as a standing order for customs officers, with specific issues to be reported to designated Appraising (Import) officers.

Container detention waiver urged: advisory asks shipping lines and CFSs not to levy detention or ground rent charges.
Advisory directs shipping lines and custodians of container freight stations to refrain from imposing container detention charges and ground rent charges on import cargo for the period 24.03.2020 to 14.04.2020, beyond the ordinarily applicable free time, in view of the nationwide lockdown and associated disruption; the communication is framed as a public-interest humanitarian appeal responding to requests from importers and customs broker associations.

Relaxation of bond requirement: Customs may accept undertakings in lieu of bonds for eligible traders, subject to safeguards.
Temporary relaxation under section 143AA permits Customs to accept a signed undertaking from specified importer/exporter categories in lieu of prescribed bonds, provided the undertaking mirrors the bond content, is submitted from the registered IEC or authorised broker, includes a commitment to furnish the proper notarised bond by the stipulated deadline, and does not replace security where mandated; security must be furnished as directed by the proper officer.

Temporary bond submission relief allows AEO TI importers to email a scanned bond for container scanning, pending later notarisation.
AEO-TI importers under DPD delivery whose containers are selected for Drive Through Scanner inspection may, during the COVID-19 lockdown, evacuate containers by submitting a scanned signed bond by email mirroring the conventional bond's content; the original notarised stamp-paper bond must be submitted within fifteen days after the lockdown ends. This temporary facilitation modifies the earlier public notice to that limited extent and remains effective until further notice.

Relaxation of bond requirements allows undertakings instead of prescribed customs bonds, subject to conditions and later formal bond replacement.
Temporary relaxation permits undertakings in lieu of prescribed customs bonds to expedite clearance; applicable to government undertakings, manufacturers/actual users, Authorized Economic Operators, status holders, and warehouse users. Undertakings must mirror bond content, be signed by the IEC holder on business letterhead, sent from the registered IEC email or authorised broker, and commit to submitting the proper notarised bond by 07.05.2020. Undertakings do not replace mandated security, which must be furnished as required. Post-warehousing movements or ownership changes are restricted to manufacturers/actual users, AEOs or status holders. Bond section must record undertakings and ensure formal bonds replace them within the stipulated period.

No restriction on cargo movement: selective clearance by trade associations lacks legal effect; clear goods promptly to avoid congestion.
The Customs Department states there is no restriction on clearance or movement of any import or export cargo and that trade associations' selective clearance decisions lack legal sanction; stakeholders including custodians, steamer agents, customs brokers, importers and exporters are directed to clear goods expeditiously to prevent container pile up at terminals and avoid impediments to essential cargo, with reported difficulties to be brought to the Commissioner's notice.

Nodal officer appointment to facilitate customs clearance during Covid crisis, with designated contact and email monitoring for stakeholders.
Appointment of a Nodal Officer, Shri Dipin Singla, Joint Commissioner of Customs, to facilitate Customs clearance and assist importers, exporters, customs brokers and other stakeholders with procedural queries arising from the Covid-19 crisis; operative contact numbers and an official email are provided and emails to the Nodal Officer must also be endorsed to a monitoring inbox. The appointment is declared a Standing Order and is supplementary to a prior establishment order.

Customs clearance: nodal officers to assist importers with BOE tracking and facilitation during crisis remotely online.
CBIC has designated Nodal Officers in each Customs Zone to facilitate import clearances; stakeholders should contact the nominated officer with the Bill of Entry number, filing date and location code for tracking and assistance. The Annexure provides a stepwise flowchart for Customs clearance, covering Prior Bill of Entry filing, ICEGATE processing, PGA online NOCs, duty payment, examination leading to issuance of Out of Charge (OOC), and subsequent gate pass generation and delivery. Required documents and related party formalities are listed.

Taxpayer access to GST support ensured via designated officers, telephonic and email assistance with prompt response and disposal.
Designated officers are nominated for each jurisdiction to provide telephonic and email assistance on GST matters and the SVLDR Scheme; taxpayers may contact these officers during normal office hours for urgent GST-related work. Queries and grievances submitted by email or voice call will be responded to within 24 hours where possible and disposed of within three days. Dissatisfied taxpayers may escalate grievances by email to the Commissioner, GST & CX, Alwar, and such escalations will be acknowledged within 24 hours and disposed of within three days, with telephone contact where necessary.

Waiver of late fee for delayed bills of entry allows email-based amendment and regularization to ease import clearance.
A temporary waiver of late fee is granted for Bills of Entry filed late for import consignments that arrived at Mundra Port/terminals/CFSs during the specified COVID-19 window, preventing late fee charges for those late filings. Requests for amendments, waiver of late fees and regularization of prior and advance Bills of Entry may be made by email with IGM, Bill of Lading and Bill of Entry details; Assistant/Deputy Commissioners in the Import Group will act on requests, send deficiency or confirmation emails, retain printed records, and the trade must copy the monitoring email for tracking.

Custodianship extension and expedited substitution of Bill of Entry permitted with post facto approval and email monitoring during pandemic.
Procedural facilitation permits substitution of Bill of Entry requests received by email or otherwise to be examined and permitted instantly by port deputy/assistant commissioners, subject to post facto approval by the proper officer; a register of such requests must be maintained and trade copies endorsed to the designated monitoring email, and these instructions operate as a Standing Order for officers and staff.

Customs facilitation measures: port clearance, BOE reprints and prepaid transshipment credits to reduce physical interactions during lockdown.
Customs permit temporary facilitation during lockdown: agents may seek Port Clearance by email with scanned documents; a Customs House service centre will enable print/reprint of Bills of Entry with a designated approving officer; transshipment fees may be prepaid as an agent-wise lump-sum credit to be adjusted against permissions. Emailed requests must include required attachments and contact details, and the measures are valid only for the lockdown period.

Duty roster requirement during lockdown: designate one data entry operator daily with listed contact for emergencies.
Designation of a Duty Roster requires nominated outsourced Data Entry Operators to attend the office on specified days during the COVID 19 lockdown, with each operator's contact provided; only one operator is to be present on any single day and telephonic contact is to be used for difficulties or emergencies, consistent with referenced administrative preventive advisories.

Waiver of late fee for specified import bills; email-based amendments and regularization permitted to ease clearance disruptions.
A temporary waiver of late fee is authorized for Bills of Entry related to import consignments arriving on or after 21.03.2020 and on or before 14.04.2020, so late filing for clearance in that period will not attract late fee charges. An email regularization procedure allows stakeholders to request amendments, waiver of late fee, and finalization of prior and advance Bills of Entry by submitting specified transactional details to designated port/ICD email IDs, with a copy to a central monitoring email; officers will process requests, communicate shortcomings, confirm regularization, and maintain printed records, and the notice is treated as a standing order for staff.

Section 49 facility permits temporary storage of entered imported goods in public warehouses to avoid container and custodian charges.
Importers unable to clear entered goods during the COVID-19 crisis may invoke the Section 49 facility to store imported goods in a public warehouse pending clearance or removal when the Deputy or Assistant Commissioner is satisfied that clearance cannot be effected within a reasonable time; this option is promoted to avoid container damage and custodian charges, may be granted for an initial storage period with a possible extension, and requires application by email to the Deputy Commissioner with specified contacts for assistance.

Amendment requests for Bills of Entry accepted by email; late fee waiver applications processed and monitored under customs procedure.
Email submissions of applications for amendment of Bills of Entry and for waiver of late fee are authorized during the COVID 19 period; emails are to be sent to the Deputy Commissioner's designated address, who will route matters to the concerned DC/AC for action and retention of hard copies. Copies must be endorsed to the Joint Commissioner for monitoring. Competent authorities will examine requests under the Customs Act and prescribed procedure and will communicate decisions by return email; these directions serve as a standing order for officers.

Waiver of late fee for delayed Bills of Entry permitted and regularization allowed via email procedure to facilitate clearance.
A temporary waiver of late fee charges is granted for Bills of Entry filed late for import consignments that arrived between 21.03.2020 and 14.04.2020; requests for amendment, waiver and regularization of prior and advance Bills of Entry may be made by email with required identifiers to the designated official address, will be processed by the Assistant or Deputy Commissioner on duty, shortcomings communicated by email, confirmations issued on regularization, records retained, and the procedure treated as a standing order.

Waiver of late fee charges: email-based amendment and regularization permitted for Bills of Entry during COVID-19 disruptions.
Electronic submission by email is authorised for requests to amend Bills of Entry, seek waiver of late fee charges, and finalise prior and advance Bills of Entry by providing specified shipment and bill details to designated ICD email addresses; Port A.C./D.C. will process requests, notify shortcomings, send confirmation upon regularization, and maintain printed records, with trade required to endorse a copy to a monitoring email.