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Circulars
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Signature Of Customs Officials on the final print-out of the Bill entry
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Signatures of Customs Officers no longer required on final bill of entry print-outs generated after Out of Charge through EDI.
Final print-outs of the Bill of Entry generated through the Customs EDI system after Out of Charge are not required to bear the signatures of Customs officers; stakeholders must adopt the unsigned EDI-generated print-out and may report any implementation difficulties to the issuing office.
Classification of remnant fuel & oils
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Remnant fuel classification: ship fuels classifiable separately; imports under the tariff chapter freed from policy restrictions.
Remnant fuel and oil other than that contained in vessel machinery and engines are to be classifiable separately and not under the vessel tariff heading. Earlier appellate findings had treated remnant fuel as integral to vessels and thereby exempt from policy restrictions; thereafter the trade policy authority classified remnant fuels under the mineral oils chapter but granted a special dispensation freeing such imports from policy restrictions. Field formations are to implement this classification and report implementation difficulties to the Commissioner.
Duty payment through various duty credit scrips issued under Chapter 3 of FTP
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Duty Credit Scrip Use: declared choice at bill filing is final; scrips must be applied to duty, respecting importability rules.
The notice requires that once an importer declares use of a Duty Credit Scrip at bill of entry filing, that choice is final and cannot be changed at assessment; if duty payable exceeds scrip credit the whole scrip amount must be used; if duty payable is less than the scrip credit the duty is to be paid using the scrip(s). These provisions are subject to importability policy conditions applicable to the scrips.
Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments.
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Track and Trace barcode requirement for pharmaceutical exports - unverified consignments cannot be cleared for export.
The Track and Trace system mandates that pharmaceutical export packaging carry barcodes encoding a 14 digit Global Trade Item Number together with batch number, expiry date and a unique serial number, and that manufacturers or exporters upload prescribed parent child packaging data for primary, secondary and tertiary levels to the central portal before release; failure of proper barcoding or unsuccessful portal verification will prevent export and consignments may be ordered back to town.
Appointment of designated Commissioner (CCS T) as Nodal Officer in terms of para 5.1 of the said circular dated 03rd April 2018
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IT grievance redressal mechanism: designated nodal officer to receive taxpayer portal complaints under prescribed procedure.
Commissioner (CGST) has been appointed as the designated Nodal Officer under para 5.1 of the Central Board circular of 3 April 2018 to receive taxpayer applications under the IT grievance redressal mechanism for technical glitches on the CST/GST portal, and trade associations are requested to inform their members of the prescribed procedure.
Procedure for movement of containerized import cargo form Port Terminal to different Container Freight Stations (CFSs) under Kolkata (Port) - Implementation of CFS Gate Module under ICES Version 1.5.
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Transshipment cargo movement remains outside the CFS Gate Module and proceeds manually through Form-1 procedures.
For DPD, AEO/ACP, hazardous and perishable containers, destination-code and bond-number fields in the IGM line must remain blank at filing. Uncleared cargo must move to the importer-selected CFS, or, absent such choice, to a CFS selected by the MLO, Shipping Line or Steamer Agent, subject to approved IGM amendment and applicable fees. Nepal, Bhutan and other TC transshipment cargo are excluded from the CFS Gate Module and may move manually on Form-1.
Importation of Insecticides/Pesticides on the basis of NOC's issued by CIB&RC long back under the Insecticide Act, 1968
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Import controls on pesticides now require fresh registration and valid source details for customs clearance to avoid detention.
Imports of pesticides based on long issued No Objection Certificates that are open ended, omit the source of import, or refer to unregistered/withdrawn products will not be accepted; CIB&RC will not provide clarifications to Customs for such consignments. Consignments already in transit or with a bill of lading issued before the Public Notice are permitted. Importers must obtain a fresh Registration/Import Permit specifying a date of validity and the source of import and produce it to Customs before clearance, failing which action under the Customs Act may follow.
Import by EOU/EHTP/STP/BTP without payment of duty by following Rule 5 of Customs (import of Goods at Concessional Rate of Duty) Rules, 2017 — clarification regarding
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Duty-free import procedures: EOUs may import on importer-submitted information without prior jurisdictional approval under applicable customs rules.
Importer-submitted information to the Customs officer at the port of import is sufficient to secure duty-free treatment under the concessional import rules; prior approval or signed forwarding by the jurisdictional DC/AC is not a prerequisite, though the jurisdictional office must thereafter scrutinize and forward its copy so the port office can reconcile Bills of Entry and address discrepancies to protect revenue.
Issue Renewal of Steamer Agents / Shipping Agency Registration
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Registration requirements for steamer agents clarified, detailing documentation, banker verification, and guarantee and solvency prerequisites for issuance and renewal.
Registration and renewal procedures for steamer agents require submission of the prescribed application Annexure, corporate and constitution documents, notarized power of attorney, banker particulars with confirmation, local office lease, tax returns, agency appointment letters, prior port registrations, head office details, and disclosure of authorized personnel. Applicants must furnish a fixed deposit in favour of the Assistant/Deputy Commissioner, a solvency certificate and a standard guarantee bond under the Customs Act as prerequisites; initial registration for new applicants is valid for three years and renewal must be sought prior to expiry with updated financial securities and bond.
Compliance of E-Waste (Management) Rules, 2016
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Extended Producer Responsibility required for importation of electrical and electronic equipment; imports permitted only with valid EPR authorisation.
Producers, importers and relevant stakeholders dealing with electrical and electronic equipment listed in Schedule I must implement Extended Producer Responsibility frameworks and obtain EPR Authorisation; imports are permitted only for producers holding valid EPR Authorisation. New equipment must meet prescribed hazardous substance limits in homogeneous materials, and customs and port authorities are required to verify EPR Authorisations, report illegal traffic to the Central Pollution Control Board and take action against importers for violations.
Compliance of provisions of the E-waste Management Rules, 2016 issued by the Ministry of Environment, Forest and Climate Change
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Extended Producer Responsibility requirement: importers must present EPR authorization for listed electronic and electrical goods at import clearance.
Importers of electrical and electronic equipment listed in Schedule I of the E-waste Management Rules, 2016 must obtain and produce an Extended Producer Responsibility (EPR) Authorization from the pollution control authority when importing such equipment, including components, consumables, parts and spares; this requirement applies from the date of the public notice and is issued as a standing order for officers.
Introduction of new RBI-BRC Module for monitoring of realization of Export proceeds for shipping bills with LEO dates from 01.04.2014 onwards
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BRC Module enforcement: online monitoring now required for realization of export proceeds for applicable shipping bills.
The new BRC Module requires exporters to use the RBI linked online BRC/EDPMS interface for monitoring realization of export proceeds for EDI shipping bills with LEO on or after 01.04.2014; manual dealer or chartered accountant six monthly statements will not be accepted. Pre cutoff shipping bills remain subject to prior circulars. Exporters should verify BRC integration via ICEGATE or their authorized dealer banks and report implementation difficulties to the BRC Drawback Section.
Classification of remnant fuel & oils -reg.
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Classification of remnant fuel: shipboard remnant fuels deemed incidental to ships and freed from import policy restrictions.
Remnant fuels and oils incidental to ship breaking were historically classed separately from ships, causing litigation over treatment as part of vessels and related confiscation and penalties. A later trade policy amendment expressly freed remnant high speed diesel and light diesel oil brought on board old ships for breaking from import policy restrictions, and field formations are to finalize pending provisional assessments in accordance with that amendment.
Customs Preventive Notification under the Customs Act, 1962
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Budge Budge Jetty-4 designated for loading dry fly ash for export to Bangladesh under controlled customs procedures.
Notification under section 8 of the Customs Act, 1962 designates Budge Budge Jetty-4 as a Customs Area limited to loading dry fly ash for export to Bangladesh via the riverine protocol; loading is pneumatically effected from the CESC Thermal Plant, supervised by TT Shed officers with ARE-I endorsement, Shipping Bill filing at HQ Technical Branch for appraisement, and issuance of export order and cross-border certificate by Hemnagar LCS upon seal examination.
Early Settlement of Disputes by availing the window of the Settlement Commission
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Settlement Commission window offers early dispute resolution through voluntary settlement options in customs show cause notices.
The notice directs insertion of a standard paragraph into show cause notices informing recipients of the option to seek settlement before the Settlement Commission by making a prescribed application with Full & True disclosure of omitted duty liabilities and the manner of their derivation under the Customs Act, Central Excise Act and applicable service tax provisions; it also allows noticees of earlier show cause notices to avail the settlement scheme and requests reporting of implementation difficulties.
Subject: - Mechanism for drawal of representative samples in respect of DPD FCL containers from Terminals involving sampling by Customs or Participating Government Agencies (PGAs), operationalising “on-wheel sampling area for DPD FCL containers” -Reg.
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On-wheel sampling permits sealed sample drawal from DPD FCL containers at terminals, streamlining PGA testing and release procedures.
Operational framework permitting drawal of representative sealed samples from DPD FCL containers inside an on-wheel sampling area at NSICT Terminal by Customs and authorised PGAs to avoid shifting containers to CFS/warehouses. Importers must notify terminal and Customs in advance, obtain delivery orders, pay on-wheel sampling, seal-cutting and re-sealing charges, and have authorised representatives present. Terminal operators must provide one-day passes, seal cutters, ramps and facilitate provisional/final releases. Boarding/OOC officers will draw, seal, forward samples to designated laboratories and endorse OOC records accordingly. Test bonds and assessing-group procedures apply where relevant.
Drawing of samples for the purpose of grant of drawback Circular 47/2017-Customs dated 27.11.2017
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Sample drawing for drawback clarified: prior circulars rescinded and samples to be drawn only when necessary.
Drawing of samples for grant of drawback is tied to risk assessment and case-specific necessity; earlier monetary-limit circulars have been rescinded. Export consignments are subject to the Risk Management System, and where selected for assessment an officer not below Assistant or Deputy Commissioner will decide on drawing samples. Samples will be drawn only when necessary because drawback payment depends on finalisation after receipt of test reports. Samples may also be drawn on specific intelligence or suspicion of misuse or fraud.
Subject: Selection of a food-items for FSSAI NOC, efforts to reduce unintended selection and also to reduce time taken to obtain NOC / Test Reports- reg.
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FSSAI NOC selection: use SWIFT grade and FSH end-use codes to prevent unintended routing and expedite NOC processing.
The notice directs importers and customs brokers to use specific SWIFT grade codes (PHG, NPH, NFG) and FSH end-use codes when filing Bills of Entry to prevent unintended routing of consignments to FSSAI for NOC and to expedite processing; it cautions that misuse of codes to evade FSSAI clearance will render goods liable to prohibition and confiscation under section 111(d), notes that no PGA exception code exists for FSSAI, and treats the instructions as a standing order for officers.
Subject: Duty payment through various duty credit scrips issued under Chapter 3 of FTP- reg.
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Duty credit scrip usage binding from filing - election cannot be changed and scrips must be applied to duty.
Importers electing to use Duty Credit Scrips at Bill of Entry filing cannot change that option at assessment; if duty payable exceeds scrip balance, the entire scrip amount must be applied, and if duty payable is less than available credit, the duty shall be discharged using the scrips. These measures are subject to the importability conditions of the scrips and operate as standing orders for assessing officers.
Implementation of Electronic Cargo Tracking System (ECTS) and simplified procedure for facilitating movement of traffic-in-transit of Nepal.
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Electronic cargo tracking enables paperless transit declarations, electronic sealing, risk-based verification, and automatic discharge of transit undertakings.
ECTS facilitates voluntary, expedited Nepal transit cargo movement through electronic Customs Transit Declarations, electronic seals and GPS-based tracking. Traders or Customs Brokers must register with the Managed Service Provider, upload prescribed commercial and undertaking documents, and complete the electronic declaration process. Customs approves the declaration, affixes and verifies ECTS seals, and uses system-generated trip reports for reconciliation and automatic discharge of Letters of Undertaking. Seal alerts or unavailable electronic verification require risk-based physical verification. The system also tracks return of empty containers and supports specified rail-road multimodal transit movements.

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