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Circulars
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Implementation of automated clearance at ACC (Import) Commissionerate
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Automated clearance of Bills of Entry now enables CCV by customs officers and electronic release upon duty confirmation.
Automated clearance of Bills of Entry at Air Cargo Complex (Import) Commissionerate is implemented where the Customs EDI System is operational. Designated proper officers will perform all Customs Compliance Verification (CCV) requirements; CCV may occur while duty payment is pending. Once the proper officer confirms CCV completion in the Customs System and payment of applicable duty is confirmed, the System will electronically grant clearance to the Bill of Entry.
Valuation of Second Hand Machinery
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Valuation of second hand machinery: use transaction value if valid, otherwise apply residual methods and engineer appraisals.
Valuation of imported used capital goods relies on the transaction value where sale conditions are met; when pre import alterations or buyer incurred costs exist, those elements must be quantified. If transaction value conditions fail and comparable sales or computed cost data are unavailable for used machinery, the officer should apply alternative valuation methods sequentially and may use the residual method to account for condition, depreciation, refurbishment and related charges. Neutral inspection/appraisement reports in prescribed formats from overseas Chartered Engineers or locally empanelled engineers shall be used to ensure uniform, commercially realistic valuation.
Implementation of automated clearance on All-India basis
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Automated customs clearance enabled nationwide where EDI and RMS operate, with electronic clearance after officer CCV and duty payment.
All-India automated clearance for import Bills of Entry will operate at ICES locations with enabled RMS; designated proper officers perform Customs Compliance Verification irrespective of pending duty payment, record CCV completion in the Customs system, and the system issues electronic clearance upon confirmation of duty payment.
'Implementation of automated clearance on All-India basis'
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Automated customs clearance: electronic clearance of bills of entry on CCV completion and duty payment implemented nationwide.
Automated clearance under the 1st proviso to Section 47(1) enables the customs automated system to electronically clear Bills of Entry after designated proper officers complete Customs Compliance Verification and the system confirms duty payment; RMS-enabled ICES locations only, with DG Systems to implement necessary ICES changes and the facility effective from 05.03.2020.
Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 with effect from 01.03.2022
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Automated IGCR compliance requires electronic registration, continuity bonds, monthly statements, goods tracking, and timely duty payment for non-compliance.
Importers using the concessional duty procedure must register goods electronically in form IGCR-1, obtain an IGCR Identification Number, furnish a continuity bond, and quote the IIN and bond details in the bill of entry. Receipt, job-work, inter-unit transfer, re-export, and domestic clearance movements must be recorded through prescribed accounts, invoices or e-way bills, with non-receipt or short-receipt reported in form IGCR-2. Goods must generally be used within six months, while unutilized or defective goods may be re-exported or cleared on payment of differential duty and interest. A monthly statement in form IGCR-3 is due by the tenth day of the following month.
Extension of Public Notice relating to the Import/Export of goods under various Export Promotion Schemes from ICD, Palwal
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Import/export authorisation under export promotion schemes: ICD Palwal permitted for shipments subject to scheme conditions and procedures.
Permission is granted to permit import and export of permissible goods through Inland Container Depot, Palwal (INPWL6) under the referenced Export Promotion Schemes, subject to fulfilment of conditions in the cited Customs notifications and the Handbook of Procedure/Foreign Trade Policy 2015-2020 and departmental instructions; trade bodies and brokers are requested to publicize the Notice and the permission is time-limited.
Application for Empanelment of Chartered Engineer for valuation of second hand machinery
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Empanelment of Chartered Engineers for valuation of second-hand machinery under CBIC guidelines; certified applications invited.
Invitation for empanelment of chartered engineers to conduct valuation and appraisement of second hand machinery imported through Custom House, Kandla, pursuant to CBIC Circular No. 07/2020; applicants must be certified by the Institute of Chartered Engineers and submit required qualifications and documentation to the Principal Commissioner of Customs by the prescribed deadline.
Implementation of automated clearance on All-India basis
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Automated clearance: electronic release of import entries once CCV is confirmed and duty payment is recorded.
Automated clearance of import Bills of Entry is extended to all Customs EDI locations with RMS enabled; designated officers will perform Customs Compliance Verification which can occur before duty payment is complete. Clearance in the Customs System follows the officer's confirmation of CCV completion and confirmation of duty payment. ICES technical changes will be communicated via DG Systems advisories and field formations must notify trade and report implementation issues to the Board.
Invitation of applications for empanelment of Chartered Engineers for examination/valuation of Second / Old & Used machinery/goods etc. in the jurisdiction of Air Cargo Complex (Import), Mumbai Customs Zone — III
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Empanelment of Chartered Engineers for examination and valuation of second hand imported machinery; applicants must meet eligibility and documentation requirements.
Invitation for empanelment of Chartered Engineers for examination/valuation of second hand and used imported machinery and capital goods in the Air Cargo Complex (Import), Mumbai; applicants must be authorised Chartered Engineers, submit prescribed application, undertaking and supporting valuation certificates, undergo credential verification and interview, prepare reports per CBIC Circular No. 07/2020 after on site verification, and submit half yearly self appraisals.
Valuation of imported second sand machinery and requirement of various documents
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Imported second hand machinery must have chartered engineer inspection reports or appraisal by a local empanelled engineer.
Imported used capital machinery should ordinarily be accompanied by an inspection/appraisement report by a Chartered Engineer in the prescribed Form A; if unavailable, the importer may obtain appraisal from a Chartered Engineer empanelled by the Customs House in Form B. Where Rule 3 cannot be applied due to pre import refurbishment, depreciation and related charges must be considered and, if necessary, the residual method under Rule 9 used to determine value, with declared values compared to engineer reports and depreciated benchmarks and explanations sought under Rule 12 when discrepancies arise.
24 x 7 clearance
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24x7 customs clearance activated to maintain uninterrupted trade flows; designated nodal officers to receive stakeholder difficulties.
Implementation of 24x7 customs clearance at Custom House, Mundra to maintain uninterrupted import-export handling amid coronavirus-related supply disruptions. Two nodal officers are designated with contact numbers-one for Docks Examination, Docks Preventive and R&I, and one for Import/Export Assessment groups-and stakeholders are directed to report difficulties to the respective nodal officer. The measure is issued with the Commissioner's approval.
Empanelment of Chartered Engineers for valuation of Second Hand Machinery/ Goods in the Office of the Commissioner of Customs, Imports, Chennai — Calling for application
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Empanelment of Chartered Engineers for valuation of second hand machinery requires specified professional and valuation experience.
Applications are invited for empanelment of Chartered Engineers to value second hand and used imported/exported machinery and goods; applicants must submit a proforma with proofs of professional registration, industrial and valuation experience (minimum two years industrial and three years valuation experience, five years total). A committee will scrutinize applications and refer eligible candidates to the engineering institute for verification; accreditation with inspection bodies is advantageous. The panel is valid for three years, empanelment requires half yearly self appraisals, and false information may result in cancellation and penal consequences.
Implementation of PGA e-SANCHIT — Paperless Processing under SWIFT — Uploading of Licenses /Permits / Certificates / Other Authorizations (LPCOs) by PGAs
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PGA e-SANCHIT paperless processing: beneficiary uploads disabled; PGAs must upload recent LPCOs and confirm ICEGATE emails.
Three additional PGAs are onboarded to e SANCHIT, raising total PGAs to fifty; beneficiary self uploading of LPCOs issued by these PGAs will be deactivated from the cut off date. The newly onboarded PGAs must upload LPCOs they issued during the prior 15 days and may upload earlier LPCOs. PGAs will communicate LPCO details and IRNs via ICEGATE e mail addresses; beneficiaries must ensure correct e mail registration under ICEGATE and use the simplified auto registration provision for e SANCHIT communication.
Electronic scaling-Deposit in and removal of goods from Customs Bonded Warehouse
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RFID sealing for bonded warehouse movements streamlines electronic sealing, verification and arrival acknowledgement for customs cargo.
RFID OTLs are mandated as the anti tamper one time locks for deposit into and transfer between customs bonded warehouses where Regulations require a one time lock. Warehouse licensees must procure readers; vendors must provide seals linked by TID to warehouse codes and enable internet uploads. The warehouse code declared in the Bill of Entry will be matched to the seal linkage; a scanned trip report will serve as the statutory arrival acknowledgement. Tampered seals prevent unloading and require bond officer notification; RFID sealing is inapplicable to customs escorted movements and exemptions may be granted where impracticable.
Facilitation of clearance of import containers due to delay in receiving of documents from China
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Late fee exemption for delayed import bills where non receipt of documents from China is certified by importer.
Late fee under the Bill of Entry (Electronic Integrated Declaration and paperless processing), 2018 will not be charged where Bills of Entry for consignments from China are filed late due to non receipt of documents from China, on submission of a letter by the Importer or Customs Broker certifying that the delay was caused by non receipt of documents. A helpdesk under the Deputy Assistant Commissioner (Appraising) is available for queries, and the Public Notice is to be treated as a standing order for officers and staff.
Scheme for Rebate of State and Central Taxes and Levies (ROSCTL) and Additional Ad-hoc Incentives for export of garments and made-ups
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Rebate of State and Central Taxes and Levies scheme issues transferable electronic duty credit scrips to offset customs and excise duties.
The RoSCTL scheme rebates State and Central levies on exports of garments and made ups and, together with a compensatory Additional Ad hoc Incentive, issues benefits as single, freely transferable electronic duty credit scrips to be utilised for payment of specified Customs and Central Excise duties; notifications and DGFT procedures govern scrip issuance, transferability, use, recovery for over claims and administrative implementation.
24x7 Clearance - Extension of examination, assessment, clearance and Lab under Chennai Customs Zone till 31.05.2020
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Round-the-clock Customs clearance extended to ensure uninterrupted import-export assessment, examination and laboratory services amid coronavirus disruption.
Extension of round-the-clock customs operational facilities: 24x7 assessment, examination and clearance of import and export cargo in the Chennai Customs Zone is instituted through 31.05.2020, with the Customs House Laboratory operating continuously to expedite test results. The measure supplements existing DPD/DPE and weekend assessment arrangements to mitigate congestion or delays due to the coronavirus outbreak, and designated officers with contact details are provided for stakeholder assistance; actions are to be treated as a Standing Order for officers.
ICES Advisory 08/2020- Separate option to waive Late filing Charges
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Waiver of Late Filing Charges enables officers to remove late fees via ICES before duty payment without reassessment.
A new ACL menu option in ICES, "Waiver of Late filing Charges," allows officers with the ACL role to waive or reduce late filing fees for Bills of Entry without recalling the Bill for reassessment, provided approval is obtained from the designated proper officer and the action is taken before duty payment. The change removes the reassessment requirement for RMS-facilitated filings and is issued for trade publicity and departmental standing order compliance.
Introduction or 24x7 clearance of Export Cargo at ICD, TKD
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24x7 customs clearance introduced to manage export congestion and ensure continuous clearance and testing turnaround.
Introduction of 24x7 Customs clearance for export cargo at ICD Tughlaqabad to address trade disruptions and surges linked to the coronavirus outbreak. Extension of Export Shed and processing cell hours, deployment of sufficient Customs officers beyond regular hours, and requirement for custodians and stakeholders to provide continuous logistical support, including machinery, cranes, service staff and labour. CRCL laboratories to operate 24x7. Instructions operate until end of May 2020 and are to be treated as a Standing Order.
Streamlining export data to include District level details in Shipping Bills
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Export data reporting requirements now require state and district of origin plus GSTIN and trade classification details.
Exporters must furnish in the electronic integrated declaration on ICEGATE, for every Shipping Bill item, the State and District of Origin, applicable Preferential Agreement details, and the Standard Unit Quantity Code; GSTIN declaration is mandatory for taxpayers registered under GST. DG (Systems) will issue a detailed advisory on the specific Shipping Bill fields for these entries.

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