Export proceeds realisation: exporters must submit e BRCs or face drawback recovery with applicable interest and repayment obligations.
The notice requires exporters listed on the Chennai Customs portal to submit electronic Bank Realisation Certificates (e BRCs) for shipping bills recorded as unrealised, warns that drawback amounts will be recoverable with interest where export proceeds are not realised within the permitted period, and directs repayment via ICEGATE with proof of payment to the BRC Cell; ICEGATE and RBI EDPMS facilities are available for verification and rectification and the BRC Section will prioritise verification and case closure for valid submissions.

Concessional duty eligibility: IGCR benefits may be availed alongside MOOWR when prescribed conditions and timelines are complied with.
Units operating under MOOWR may concurrently avail IGCR concessions if the scheme permits and the importer complies with additional conditions in the Concessional Notification and IGCR Rules, including time-limits and MOOWR stipulations. The phrase "for use in manufacture of cellular mobile phones" requires that a component be used in the manufacturing process; intermediate MOOWR manufacturers who import components, add value, and supply final manufacturers are eligible for IGCR concessional rates provided all documentation, transfer procedures and conditions are met.

Transshipment Bonds for bonded warehouse transfers require physical acceptance, ICES bond generation, and continuing owner-surety liability for customs duties.
Bond-to-bond transfer of warehoused cargo requires physical submission and acceptance of a Transshipment Bond at the source warehouse before its particulars are generated in ICES. Importers or authorised Customs Brokers must submit the accepted TP Bond to the dedicated TSK cell, which creates a job number and, after approval, generates the bond number in ICES. The bond secures safe removal, re-warehousing or satisfactory accounting of goods and payment of applicable customs duties, with joint and several liability of the owner and surety.

Sea Cargo Manifest rules: SAM message new format mandatory; electronic filing required with outreach support for traders.
SCMTR implementation requires electronic filing of the SAM message in the new prescribed format; an interim extension at ports outside the initial rollout prevents penalisation while stakeholders transition. Weekly outreach sessions will be held for issue resolution and stakeholders should report filing difficulties to the SCMTR Cell and ICEGATE helpdesk.

Union Budget 2025-26: Bills of Entry filing suspended from 11:00 on Feb 1 until ICES update.
Filing of Bills of Entry will be unavailable from 11:00 hours on 1 February 2025 until ICES notifications and tariff directories are updated; approvals under the pre budget approval mechanism will also be stopped after that time. Shipping Bill filing and assessment will continue, but export duties or cesses introduced or changed by the Budget for Shipping Bills given on or after 1 February 2025 should be monitored and collected manually until directory changes are applied. The system will resume BE filing only after ICES update, generally within 48 hours if no substantial new levies are notified.

FTA origin procedures are clarified, modifying earlier customs guidance and establishing standing implementation directions for concerned customs personnel.
Free Trade Agreement origin procedures are clarified through revised customs instructions governing the verification and application of origin requirements. Earlier local guidance is modified to the extent specified by those instructions. The revised directions operate as a Standing Order for concerned customs officers and staff, and implementation difficulties may be referred to the designated officer in charge of the Trade Facilitation Centre.

Voluntary Payment Facility: electronic self initiated challans on ICEGATE replace manual over the counter customs payments.
Enables electronic collection of Voluntary/Self Initiated Payments (SIP) on the ICEGATE e Payment Platform to replace manual TR 6 over the counter payments. Registered users may generate self initiated challans for payments relating primarily to past clearances (not for live consignments), select a prescribed purpose from Annexure A, and pay via the Electronic Cash Ledger or enabled bank/NEFT/RTGS/payment aggregator modes. Officers must not accept manual TR 6 payments except with Commissioner approval; payment proof must be submitted and can be verified through the ICEGATE enquiry link.

Extension fee for duty drawback applications must be paid per application, not per shipping bill.
Exporters seeking an extension of time to file applications for fixation of brand rates of duty drawback must pay an application fee for each extension request; the fee is payable per application and not per shipping bill, and this clarification is to be treated as a standing order for officers under the Drawback Rules.

Digitalization of customs duty payment requires Type S Bill of Entry filing with agent IEC and NFEI declaration, duty after assessment.
Filing of a Type S Bill of Entry for ship's stores, vessel and aircraft consumables requires the Shipping Agent/Charterer to use their own IEC and declare all items as No Foreign Exchange Involved; IGM/Bill of Lading upload to E-Sanchit is exempted but the importer's declaration must be uploaded. Duty on such stores is payable only after filing and assessment of the Type S Bill of Entry, and the Public Notice operates as a Standing Order for officers.

Sea Cargo Manifest and Transhipment Regulations extension permits transitional electronic filing in prescribed format and mandates outreach to traders.
The Sea Cargo Manifest and Transhipment Regulations implementation has been extended as an interim measure at certain ports to address filing issues; electronic filing must continue in the prescribed SCMTR format. Chief Commissioners, with the Directorate General of Systems, are to conduct regular outreach for stakeholders, ensure wide publicity through Trade Notices or Public Notices, and report difficulties to the Board to facilitate smooth EXIM operations and stakeholder compliance.

Customs clearance facilitation for temporary importation at special events: exemptions and procedural requirements for exhibition goods.
Customs clearance facilitation at Air Force Station, Yelahanka for Aero India 2025 requires manual filing of arrival and departure manifests and related forms, with exhibition goods and foreign aircraft eligible for duty exemption under ATA Carnet or Notification No. 8/2016 subject to prescribed bonds and conditions; bill of entry, bond presentation, open examination, value appraisal, and approved manual out-of-charge are mandatory, while transhipment, re-export documentation, and ATF fuel monitoring follow specified procedures and verification by the proper officer.

Assessment of CTH 320611 imports: accept prior test reports under conditions or provisionally assess against a test bond.
For imports under CTH 320611, a Previous Test Report (PTR) under six months for the same commodity, supplier and importer may be relied upon for final assessment provided the PTR is uploaded on E-sanchit and its reliance is declared in the Bill of Entry; absent a valid PTR, the Bill of Entry shall be provisionally assessed against a Test Bond.

Approved valuation and assaying framework regulates customs assessment, export certification, annual reporting, fees, accountability and cancellation for misconduct.
Approved valuers/assayers may assay and value precious metals, jewellery, stones and valuable articles for baggage, export certification, postal and courier, detention, seizure and confiscation purposes. Appointment is based on prescribed educational, professional and work-experience criteria, operates for a fixed term with annual review, and is non-transferable. Appointees must maintain availability, arrange extraction facilities where required, submit annual performance reports, issue certificates and provide evidence when called upon. Their fees are regulated, their certificates are advisory, and inaccurate assessments, incorrect certification, complaints or misconduct may lead to suspension, cancellation and customs-law penalties.

Mandatory sea cargo manifest filing in SCMTR formats standardizes arrival, departure and local manifests nationwide, requiring traders to conform.
Mandatory filing of arrival, departure and local manifests is required in the specified electronic formats under the Sea Cargo Manifest and Transshipment Regulations (SCMTR), with all sea ports and ICDs nationwide moving to SCMTR compliant message formats. The notice requires stakeholders to adopt SCMTR formats for SAM, SDM, local ICD manifests and related amendment and transshipment messages, urges consultation of Message Implementation Guidelines and advisories on ICEGATE, recommends test filings, and identifies a contact point for implementation difficulties.

Automated Out of Charge for eligible AEO clients enables risk-based customs clearance, subject to verification conditions and intelligence-based holds.
Automated Out of Charge is available on a risk basis for eligible Bills of Entry filed by AEO Tier 2 and Tier 3 clients through web-based goods registration. Eligibility requires completion of assessment and OTP-based Bill of Entry authentication for duty deferment, with no selection for examination, scanning or a participating government agency no-objection certificate. Customs officers may override the automated process by placing a hold where intelligence warrants intervention.

Export sale-proceeds monitoring requires eBRCs or certified bank statements, with extensions for delayed realization under FEMA requirements.
DRISHTI monitoring requires exporters to substantiate realization of shipping-bill proceeds for recovery of ineligible Drawback, RoDTEP and RoSCTL benefits in cases of non-realization or part-realization. Exporters may submit self-certified eBRCs or attested bank-certified consolidated realization statements with the prescribed Annexure-A spreadsheet. Delayed realization requires the applicable RBI or authorised dealer bank extension. The spreadsheet must contain prescribed shipping-bill and realization details, avoid merged cells, and use the required date format.

Automated Out of Charge enables risk-based customs clearance for eligible AEO Tier 2 and Tier 3 Bills of Entry.
Automated Out of Charge is available for eligible Bills of Entry filed by Authorized Economic Operator Tier 2 and Tier 3 clients through web-based goods registration. Eligibility requires completion of assessment and OTP-based authentication for duty deferment, and the Bill of Entry must not be selected for examination, scanning, or a partner government agency-related no-objection certificate. The facility operates on a risk basis, subject to a Customs system HOLD override where intelligence is available.

Automated Out of Charge for AEO tier two and three enabled where specified eligibility met, subject to risk-based HOLD override.
Automated Out of Charge will be applied for AEO tier two and three Bills of Entry on web-based goods registration where (a) the entry is not selected for examination, scanning, or PGA NOC, (b) assessment is complete, and (c) Bill of Entry OTP authentication for deferment is complete. Auto-OOC operates on a risk basis with a Customs system option to place a "HOLD" to override automation; DG Systems will issue a detailed advisory and operational difficulties are to be reported to the Commissioner of Customs via the provided email.

Automated Out of Charge for AEO T2 and T3 clients streamlines BE clearance where CCR verification is not required.
Automatic Out of Charge will apply to web-based Bills of Entry for AEO T2 and T3 clients not selected for examination, scanning, or PGA NoC, where assessment and OTP authentication for duty deferment are complete; the system will operate on a risk basis and customs officers may override automation by placing an electronic hold.

Bank Realization Certificate compliance required to avoid drawback recovery and interest following unrealised export proceeds.
Non-realisation of export proceeds identified via the RBI-BRC module has prompted a compliance drive requiring exporters to submit Bank Realization Certificates (BRCs) or repay sanctioned drawback amounts with applicable interest. Affected shipping bills and exporter lists are published online; valid e BRCs submitted to the dedicated BRC Cell will be verified and cases closed expeditiously. Exporters may use ICEGATE and SB EDPMS enquiries for verification and rectification. Failure to comply will trigger system alerts and recovery proceedings for drawback with interest.