Interpretation of raw materials: Customs must accept commercially usable inputs and limit scrutiny to declared resultant products.
Department clarifies that "raw materials required for use" in the DEEC book need not be physically incorporated and that inputs commercially usable in the exported product may be allowed. At logging of Part II, Customs must limit scrutiny to conditions in the Exemption Notification and Part E of the DEEC book (product quality, technical characteristics, quantity and FOB value) and should not demand proof of entire consumption of imported fabric or probe extraneous details. Standing orders should be issued to ensure proper implementation.

Customs revenue recovery: targeted enforcement and disposal measures to accelerate duty realization and bond liquidation.
Action plan directs focused administrative measures to accelerate Customs revenue recovery by finalizing high-value adjudications with pre-deposit requirements on appeal, disposing of time-expired and current bonds through custodial transfer or duty payment, extending simplified disposal procedures for uncleared cargo to ICDs and CFS, and concluding provisional assessment cases; it also mandates disposal of confiscated goods via regular auctions and requires senior officers to monitor each area and report progress.

Passbook credit shortfall: exemption applies only up to available credit, excess duty must be paid in cash.
Where available credit in a Pass Book or DEPB is insufficient to cover duty assessed on goods in a Bill of Entry, the exemption does not extend to the portion of duty exceeding that credit, and the excess duty assessed may be paid in cash.

Corporate guarantee acceptance: group-company guarantees may replace bank guarantees subject to management criteria, documentation, and renewal.
Specifies that a corporate guarantee may substitute for a bank guarantee under DEEC/EPCG only when executed by a recognised group company and when group status is shown by same-management criteria (common MD/Manager, overlapping director majorities within six months, common control of one-third voting power, or directors holding majority shares). The guarantor must supply a certified register entry, a board resolution authorising the guarantee under company law, and a no-objection from lenders; the guarantee must be valid for two years and renewed or include an enforcement clause, and Customs must be informed of management changes.

SLP filing procedure: require complete, signed proposals with legal opinions and certified copies to meet filing deadlines.
Commissioners must forward signed, fully documented SLP proposals containing brief facts, grounds of appeal, Branch Secretariat and Standing Counsel opinions, and a clear due date after deducting time for obtaining certified copies; send two paginated sets (one retained), expedite examination especially for Division Bench orders, consider High Court appeal/review before SLP against Single Judge orders, avoid last minute transmission, and quote central file and case references in follow up communications; appeals are generally not to be filed below the prescribed monetary threshold absent a substantial question of law.

Customs work allocation in Export Processing Zones vests routine authority in Assistant Commissioners while limiting referrals to Commissioners.
Day-to-day operational customs authority in Export Processing Zones is vested in the Assistant Commissioner of Customs posted in the zone, who handles routine matters (re-reporting, temporary clearances, intra- and inter-zone transfers) under the overall supervision of the Development Commissioner. The Commissioner of Customs retains powers for adjudication beyond the Assistant Commissioner's competence, search/seizure/arrest for clandestine removals, and prescribing procedures for new facilities, with implementation left to the Assistant Commissioner; referrals are to be strictly limited to these categories.

Duty calculation for warehoused goods: rate fixed as of warehousing period expiry, not the payment date.
Goods not removed within the permissible or extended warehousing period are deemed improperly removed on the date of expiry of that period; the applicable customs duty rate for such goods is the rate prevailing on that expiry date, and the importer must pay full duty together with interest, penalties, rent and other charges.

Recovery of drawback when export proceeds not realised requires customs action triggered by XOS statements sent to nodal customs.
Recovery of drawback under Rule 16A applies when export sale proceeds have not been realised; XOS Statements, containing shipping bill and port details, are to be supplied by Regional Offices to designated nodal Customs Houses, which must forward instances of non repatriation to Port of Export Customs to initiate recovery. Nodal Customs Houses must disseminate RBI XOS information to port authorities within fifteen days.

Vegetable oils of edible grade includes oils made fit after processing, securing concessional duty when used for edible purposes.
The term vegetable oils of edible grade includes oils that become fit for human consumption after further processing; the concessional duty applies where the imported oil is used for edible purposes even after refining, and pending assessments may be finalised on this basis.

Customs area designation at Petrapole enables loading and unloading of import and export goods under Customs Act authority.
Petrapole Land Customs Station is designated as a customs area under Section 8(a) of the Customs Act, 1962 for loading and unloading of export and import goods, subject to compliance with the Customs Act and government instructions; the notice defines the station's boundaries by reference to specified local land parcels and a section of the adjacent national highway, establishing the limits of customs jurisdiction for handling consignments.

Port flexibility for DEPB imports permits clearance at designated registered ports via Telegraphic Release Advice for specified shipments.
DEPB holders registered at Delhi, Mumbai, Calcutta, or Chennai may import at any of those four ports under the DEPB Scheme; the facility covers imports (including repeat imports) but not exports. The mechanism requires a Telegraphic Release Advice from the port of registration to the Customs House of import specifying description, value, quantity, DEPB serial number, date of issue and entitlement, and the receiving Customs House will record the import details in its register.

Import procedures for nominated agencies: bonded storage, exporter bonds and bank guarantees secure duty exempt supply to jewellery exporters.
Procedures govern import, custody and duty exempt supply of precious metals by the Nominated Agency to jewellery exporters: agencies may hold imports in private bonded warehouses or bank vaults; exporters procure metal via ex bond Bills of Entry after executing prescribed bonds secured by a bank guarantee; the Nominated Agency must maintain records, effect deliveries, and notify customs of outstanding exports; customs must monitor stocks; failure to fulfil export obligations triggers recovery of duty, encashment of guarantees and further enforcement.

Duty treatment for EOU/EPZ DTA sales: pay duty as if imported at the effective rate when obligations are met.
EOU/EPZ sales in the DTA of freely importable finished products beyond prescribed limits are to be charged duty as if imported, calculated at the effective rate of duty, where NFEP and export obligations are met. Samples cleared for sale are similarly liable to duty as if imported. Wax, silver and rubber-model samples may be exported for promotion without insisting on GR formalities, and personal carriage of jewellery follows existing customs personal-carriage procedures with Export Certificate endorsement; GR formalities need not be insisted upon.

Re-export of rough diamonds permitted for EOU/EPZ licence holders subject to licence conditions and Development Commissioner permission.
EOU and EPZ units holding valid Replenishment or Diamond Imprest licences may re-export dead stock, broken stones or rough diamonds up to the EXIM Policy percentage limit on the value of imported or indigenously procured stones; rough diamonds are not restricted and the concession applies to both imported and indigenous stones, subject to prior permission from the Development Commissioner of the relevant EOU/EPZ.

Use of computers for training permitted within bonded premises by STP units, subject to export-obligation compliance.
STP units may use computer systems in their bonded premises for training, including commercial training, provided no computer terminal is installed outside the bonded area. Training use-whether for unit personnel or third parties-is compatible with the units' export-oriented purpose, remains subject to compliance with export obligations and relevant Customs provisions, and is permitted even after export obligations are completed, so long as training is conducted within the bonded premises.

Concessional import notification compliance triggers customs duty recovery where hospitals fail to provide mandated free treatment.
Customs field formations must monitor compliance with notification No. 64/88-Cus conditions-free treatment quotas for outdoor and low income indoor patients-and initiate demand and recovery proceedings where institutions fail to meet those obligations. Rosha Committee identifications of non compliance are to be acted upon, and breaches reported by any agency or individual may be pursued without waiting for further orders from the certifying authority.

Advance noting of Bill of Entry permits pre-manifest processing, subject to presentation against the import manifest within thirty days.
Advance noting permits presentation of Bills of Entry before import manifest delivery where the vessel/aircraft is expected within thirty days. Importers submit five copies plus supporting transport and commercial documents and a declaration; the fifth copy is the Advance Noting copy. The Import Department assigns an advance noting register and system reference, forwards the entry for assessment and concurrent audit, and on receipt of the IGM re-presents the entry with originals for noting. If the IGM is not filed within thirty days the advance entry must be surrendered for cancellation. Interest on unpaid duty runs from seven days after return for payment following audit endorsement.

Duty-free import entitlement: Letter of Approval deemed licence enabling release of furnace oil and petroleum products to export-oriented units.
The Letter of Approval issued by the Board of Approval or Development Commissioner is to be treated as the licence required for duty-free import of furnace oil, lubricants and other consumables by export-oriented units; Commissioners must accept that Letter as the licence and release specified quantities to eligible units. The clarification also covers procurement from indigenous sources and directs that pending clearances be decided accordingly under the new notification permitting duty-free fuel and consumables for captive power on Commissioner approval.

Interest on deferred import payments: excluded from customs assessable value unless it influences the transaction price.
Interest charged by foreign suppliers on deferred payment is not normally includible in the assessable value if the interest has no nexus to the goods' value, is separately invoiced, there is no financing arrangement or special relationship influencing price, and the declared price represents the price actually paid or payable in the ordinary course of trade. If evidence shows the interest influenced the selling price, it must be included; cases are to be decided on their merits.

Duty free import entitlement expanded for EOUs to cover service linked activities, reconditioning, job work and flexible transfers.
The Notification rescinds the prior instrument and preserves duty free imports for EOUs while expanding coverage to include service activities earning foreign exchange and reconditioning, repair and reengineering returned to foreign suppliers. It authorises explicit job work activities such as tests and refining, permits movement of partially processed goods into the domestic tariff area for job work with return, allows inter unit transfers with export or return rights, enables bonding of areas for specified operations, permits administrative approval for captive power spares by the jurisdictional Commissioner, and authorises destruction of waste without duty where necessary.