Health Certificate requirement for Capsicum annuum and Nutmeg exports to EU: carry EIC-issued certificate and aflatoxin test reports.
Consignments of Capsicum annuum and Nutmeg exported from India to EU member states must be accompanied by a Health Certificate from the competent export certification authority confirming sampling and analysis for aflatoxins and showing compliance with EU legislation, with analytical test reports from the national spices testing authority attached; consignments departed before the regulation's entry into force are exempt.

Diplomatic cargo quarantine priority: diplomatic imports referred to quarantine for AQCS checks, with expedited processing required.
Clearance of Diplomatic Cargo containing livestock and livestock products must follow standard referral to quarantine authorities for AQCS checks and issuance of no objection certificates by Animal Quarantine Officers prior to clearance. Customs shall commence routine referrals of diplomatic consignments to quarantine authorities while according priority to AQCS clearances for Diplomatic Missions, modifying the earlier procedural provision to require commencement of referrals with expedited handling; implementation difficulties should be reported to the Principal Commissioner.

Recovery of drawback: exporters must produce BRCs or negative statements to evidence realization or face show cause notices.
Recovery of drawback is required where export proceeds are not realized within the time allowed under the Foreign Exchange Management regime; exporters must produce BRCs, certificates or a certified negative statement from their AD/chartered accountant, AD wise for each six month period, using the BRC Module or ICEGATE to verify integration, failing which customs will issue notices and recover drawback.

Customs area notification designates Sandheads for regulated loading and unloading under Customs Act compliance requirements.
Notification designates Sandheads, within Kolkata Port Trust jurisdiction, as a Customs Area for loading and unloading of cargo, specifying a central geographic point and delimiting the area by a measured radius; activities within the area must comply strictly with the Customs Act and government instructions, and importers, exporters, customs brokers and agents are put on notice of the regulatory status and compliance obligations.

Mandatory pre-deposit for customs appeals required; procedure for TR6 certification, refund processing and register maintenance clarified.
The notice requires appellants to make the mandatory pre-deposit of a prescribed percentage of duty or penalty in dispute for appeals filed after the legislative amendment, and designates the AO/Supdt in the Review Cell as the proper officer to certify TR6 challans for such payments. The Review Cell must maintain a monthly register recording party, order details, forum, amounts in dispute (duty and penalty separately), amount paid, TR6 challan number and appellate authority; Commissionerates will process refunds per the Board Circulars.

Custodian appointment under customs law: Bharat Diamond Bourse authorised to handle specified high value cargo subject to compliance and duty liability.
M/s. Bharat Diamond Bourse is appointed as Custodian for specified high value import and export cargo under Sections 45(1) and 141(2) of the Customs Act and Regulation 10 of HCCAR, 2009, subject to compliance with the Customs Act and HCCAR and liable to pay Customs duty on pilfered or unaccounted goods; storage is confined to the designated strong room at the Air Cargo Complex, Sahar, Mumbai.

Customs valuation of second hand machinery: empanelled valuers may inspect goods when no overseas appraisal is procured.
M/s TUV Rheinland India Pvt. Ltd. and M/s Valueguru Chartered Engineers and Valuers Pvt. Ltd. are notified as empanelled agencies in Bangalore to issue Inspection/Appraisement Reports for customs valuation of second hand machinery; if an importer fails to procure an overseas inspection/appraisement report, the goods may be inspected by either notified agency as recognized under DGFT Appendix 2G of the Handbook of Procedures and relevant Aayat Niryat Forms to the FTP.

Hard copy requirement for E-Form 13 removed; port gate verification will rely on CLP and export invoice for container gate-in.
Port gate verification for export container gate-in will be performed on the basis of the Container Load Plan (CLP) or Export Invoice alone; the printout of the E-Form 13 is no longer required, as gate officers have electronic access to E-Form 13 details and the printed form is not endorsed.

Diplomatic cargo quarantine referrals now standard, with priority AQCS clearance ensured for diplomatic livestock imports.
Customs must commence standard referral to quarantine authorities for diplomatic cargo and baggage containing livestock and livestock products, with such consignments accorded priority in AQCS clearances. This modifies paragraph 6 of Circular 13/2007-Customs dated 2 March 2007. Diplomatic Missions have been submitting Self Certifications acknowledging applicable import restrictions, and Customs formations should issue Public Notices or Standing Orders and report any implementation difficulties to the Board.

SEZ cargo clearance procedure requires EDI filing with transhipment code, gateway port designation, and permit endorsement for release.
Procedure mandates EDI/ICES processing for SEZ imports: file IGM as transhipment with SEZ destination code; SEZ officer assess BE with Krishnapatnam as gateway port and transmit data to ICES; after PO grants entry inward, AC Transhipment records SEZ approval in ICES using destination code, BE number and date; Preventive Officer issues release via GAT role by approving request and printing Permit Order, endorsing container and seal numbers (or attaching them) since they are not printed, and then allows movement to the SEZ.

Electronic delivery orders to replace paper orders, enabling e-invoicing and e-payments for import cargo release.
Issuance of Electronic Delivery Orders will replace paper delivery orders for import cargo release and facilitate electronic invoicing and e-payment of Delivery Order charges, allowing importers and customs brokers to avoid personal visits to carriers or agents. All existing Custodian procedures - verification of Delivery Orders, obtaining Out of Charge from Customs and issuance of Gate Passes - remain unchanged. Manual delivery orders may be retained for unaccompanied baggage, Direct Delivery, one-time importers, or during temporary technical failures. Implementation date will be notified and stakeholders should report implementation difficulties.

Enhanced monetary threshold prompts withdrawal of departmental appeals and requires monthly reporting and immediate action on lower-value cases.
The Board directed Principal Chief Commissioners/Chief Commissioners to review pending High Court and CESTAT appeals against the enhanced monetary threshold and earlier Supreme Court decisions, withdraw appeals meeting those conditions, furnish a monthly report in the prescribed format enumerating reviewed cases and withdrawals, take immediate action on cases below the new threshold limits subject to conditions, and send the compliance report to the Board by return fax.

Voluntary payment of duty prompts reassessment and administrative review when the importer applies within the prescribed filing period.
Voluntary payment under Section 28(1)(b) requires the importer to apply to the AC/DC within the Section 28(1)(a) filing period; AC/DC, via the ADC, will request EDI cancellation of the earlier out-of-charge and the assessing group will recall and reassess the bill of entry within three working days. If reassessment reveals a shortfall, Section 28(3) is to be invoked. Post-reassessment the ADC must examine facts within fifteen days to confirm bonafide reasons and either close the file and inform the importer or initiate action to protect revenue if doubts exist.

CVD Flag in ICES enables selecting customs or excise notification, allowing electronic filing of affected Bills of Entry.
Addition of a CVD Flag in ICES permits selection of "C" for Customs Notification or "E" for Excise Notification to claim or override CVD treatment; this corrects the prior ICES default that only accepted excise notifications and removes the prior need for manual Bills of Entry for affected consignments. Appraisers may use the CVD Flag option until a formal Bill of Entry format change is implemented. Bills of Entry for Indonesian coal may now be filed and cleared in ICES; the prior Office Note permitting manual filing is modified accordingly. Report difficulties to the Deputy Commissioner (EDI), Custom House, Kandla.

Prohibition on imports with fake or duplicate IMEI requires validated IMEI certificates and customs ICDR verification for clearance.
Prohibition on importing mobile handsets with non genuine, all zeros, duplicate or fake IMEI/ESN/MEID is to be implemented by requiring Type Allocation Holders to register with the GSMA IMEI database and obtain IMEI certificates via the GSMA/MSAI ICDR system; Customs will require consignment wise IMEI certificates and validate them through ICDR to confirm genuineness, allocation, make/model and prior entry status, with green/red channel algorithmic markings guiding random checks or treatment as improper imports attracting penal provisions.

Prohibition on import of handsets with duplicate or fake IMEI; IMEI certificates required for customs clearance.
The notification prohibits import of mobile handsets with duplicate, fake, non-genuine or all-zero IMEI (and analogous ESN/MEID defects) and requires Type Allocation Holders to obtain TAC/IMEI via GSMA registration and an IMEI certificate from the GSMA/MSAI ICDR system; customs will validate IMEI certificates through ICDR to ensure genuineness, correct allocation, model and form factor conformity, and prior non-entry, with electronic 100% verification and targeted physical sampling, while red-channel markings may attract prohibition, confiscation and penalties.

E-payment of refunds via RTGS/NEFT: refunds to be routed through authorized banks with UTR-based reconciliation.
Electronic payment is required for customs refund/rebate disbursals through RTGS/NEFT via authorized banks; claimants must furnish a one-time bank-certified authorization, and refund authorities must forward consolidated signed statements, a consolidated cheque, and electronic copies to the bank. Banks will credit beneficiary accounts after permitted deductions and supply Unique Transaction References for each transfer. Periodic bank scrolls and UTR reports are to be sent to the PAO for reconciliation of cheques and payments, with field formations implementing the system and addressing discrepancies through verification and compliance reporting.

Registration requirement for manifest filers: agents must be authorised and use digital signatures to file manifests electronically.
Registration is required for persons delivering import manifests for aircraft, including those filing master and House Airway Bill details, who must be authorised by the jurisdictional Commissioner to file IGM/EGM/CGM on behalf of airlines or console agents. Use of digital signature is mandatory for filing through ICEGATE, and the new ICEGATE registration module requires prior Commissioner authorisation and submission of a bond with auto-renewal, a bank guarantee with auto-renewal, an authenticated MOU with the principal, and certified bank details. Annexure A particulars must be submitted for EDI capture and verification.

Mandatory pre-deposit requirement: certified TR-6 payments and Review Cell monitoring mandated for appeals procedure.
The Public Notice mandates payment of a prescribed pre-deposit percentage of disputed duty or penalty for filing appeals under the amended Section 129E, and directs the Import Commissionerate, Air Cargo Complex, Mumbai to operate a Review Cell that certifies TR-6 challans for such pre-deposits, maintains monthly registers of deposits and appeal details, monitors appellate orders and pendency, and processes refunds in accordance with Board instructions.

Amendment to Import General Manifest: streamlined documentary requirements and airlines bear sole responsibility for filing and penalties.
The procedure streamlines amendments to the Import General Manifest by categorising amendments as Major or Minor and prescribing uniform documentary requirements to be filed at Import Noting, including application and explanatory letters from the airline/consol agent, previous and revised MAWB/HAWB (original or attested), consignee requests, invoices and packing lists where required, supplier/load-port messages and manifest correctors, and IEC or declaration. Airlines retain sole responsibility for filing and for any adjudicated fines; customs brokers and importers' requests for amendment will not be entertained.