Advance Rulings for foreign investors provide binding determinations on classification, valuation and service tax liability to aid planning.
Scheme provides an advance ruling mechanism for non-resident and specified resident investors under Customs, Central Excise and Service Tax, permitting determinations on classification, applicability of notifications, valuation, origin, admissibility of credit and liability to pay duties/tax. It prescribes eligibility classes of applicants, composition and jurisdiction of the Authority for Advance Rulings, application form and filing requirements, representation and authorization rules, fee and withdrawal provisions, a 90 day pronouncement timeline, binding effect of rulings on the applicant and tax authorities, and confidentiality of applications.

E-auction disposal of seized goods requires bidder registration with refundable deposit, inspection access, payment deadlines and sealed-tender alternative.
E-auction is prescribed for disposal of seized, confiscated and time-expired goods; bidders must register with payment of a refundable registration fee to receive login credentials, inspect listed lots published on the Customs website and notice board, participate in timed online bidding where bids are tabulated in the presence of witnesses and results announced after a short interval, and the successful bidder must pay the EMD or full bid amount and take delivery within the specified time or face forfeiture. A sealed-tender alternative is available for those unable to use the internet auction.

Special additional customs duty: export scheme exemptions require debiting the duty element in entitlement certificates to claim relief.
The special additional customs duty (CVD) is chargeable on imports except where notifications exempt basic and additional duty, making imports under Advance Licence, EOU, SEZ and EPCG schemes not subject to that CVD. For reward-based export schemes (DEPB, Target Plus, DFCE, Vishesh Krishi & Gram Udyog), the exemption applies only if the CVD element is debited in the duty scrips/entitlement certificates; otherwise the special CVD is payable. CVD debited in such certificates may be recovered as drawback or taken as cenvat credit by eligible manufacturers.

Duty-free procurement and export procedures for EOUs expanded to allow spares, promotional materials, transfers and simplified clearances.
Amendments expand duty free supplies of spares/components during warranty to the original buyer, permit duty free import/procurement of export promotion materials within a capped proportion of prior year exports, allow clearance of leftover textile material to DTA up to a capped percentage of prior year consignment value or quantity, extend removal of capital goods for repair/test to all units on prior intimation, authorise inter unit transfers under in bond or re warehousing procedures without duty, require bank guarantees for contract farming removals, provide Fast Track import clearance via pre authenticated procurement certificates subject to conditions, simplify Shipping Bill serialisation and submission, decentralise warehousing station declarations, and adjust Gems & Jewellery rules for precious metal timelines and outward treatment/re import of cut and polished stones.

Service tax on computerized data processing services now applies to Customs EDI charges, requiring providers to collect and disclose the tax.
Service tax and education cess apply to computerized data processing and maintenance of computer software services at the Customs EDI Service Centre from 1 May 2006. The EDI operator must collect the aggregated levy from users on amounts billed for data-entry and related processing, and must affix a stamp on coupons and receipts indicating that service tax is extra and showing the service tax registration number. Revised EDI processing charges will reflect this tax inclusion.

Duty Free Import Authorisation introduced, exempting export inputs from customs duties while requiring minimum value addition and transferability.
Introduction of the Duty Free Import Authorisation (DFIA) Scheme replacing the DFRC scheme: export inputs are exempt from basic customs duty, additional customs duty, education cess, anti dumping and safeguard duties; the scheme requires a minimum 20% value addition (except for gem & jewellery) and allows transfer or sale of the licence or imported inputs (other than fuel) after fulfilment of the export obligation; sensitive items require declaration of technical characteristics, quality and specifications in the shipping bill.

Transshipment of containerized cargo automated: IGM SMTP treated as application, bonds and PLA payments managed electronically.
Automates electronic processing of containerised transshipment using the IGM SMTP portion as an implicit transshipment request when required fields are supplied and the MLO/shipping agent is registered; mandates Bond Registration No., Carrier Agency Code, Mode of Transport and MLO Code, with bond calculation defaulting to container size (20' or 40') or optionally by invoice value, requires PLA or revenue-stamp payment of TP fee, prescribes EDI/paper filing channels and message formats, and sets approval, permit issuance, landing-certificate-triggered line closing and bond re-crediting procedures.

NOC requirement for precursor chemicals: selected substances require authority permission for export, import, or both.
The narcotics authority issues a NOC only for specified precursor chemicals and specifies whether permission applies to export, import or both; Acetic Anhydride is allowed for both export and import, Ephedrine and Pseudoephedrine (and salts) are listed as controlled precursors, Anthranilic Acid and certain ketone/oxidant precursors are subject to export only NOC, and Heliotropin and listed ergot alkaloid derivatives are subject to import only NOC.

Export procedure compliance: shipping bill processing, customs-supervised stuffing and mandatory container sealing before transhipment.
Procedure prescribes that exporters/CHAs file multiple copies of the Shipping Bill with supporting documents at ICD, Panvel; Customs will retain original Shipping Bill and original GR form while duplicate GR is endorsed after examination and returned. Shipping bills are serialised, assessed by Appraiser/Superintendent (with higher-value or incentive-linked consignments escalated), and goods are examined in the shed. Stuffing is performed under Customs supervision and containers sealed with Customs OTL seals; factory-stuffed containers require prior permission and Central Excise sealing. Two transference copies travel with containers to the gateway port for seal verification and manifest correlation.

Exemption notification coverage expanded to include fixed wireless telephones using cellular technology, restoring import duty relief.
Eligibility under exemption notification No. 21/2002-Cus is restored to cover all telephones working on cellular technology, including Fixed Wireless Telephones, by withdrawing the prior circular that had limited the exemption to hand-held mobile phones; field formations must finalise pending assessments accordingly.

Tamper proof seals required for containerized exports to secure self sealing and reduce routine port examinations.
Use of tamper proof one time bottle seals is required for containerized export cargo for exporters, manufacturer exporters, 100% EOU, EPZ and EHTP units, CHAs and terminals handling LCL cargo; sealing covers containers and bonded closed trucks sent to gateway ports after supervised or self sealing and containers sealed in CFSs/ICDs in the presence of officers. Seals are available from Customs offices at a nominal charge but exporters are not obliged to purchase exclusively from the department to preserve self sealing.

Plant site verification may be satisfied by PSU or government head certification for project imports, easing verification.
Permits fulfillment of the plant site verification requirement for project imports by a certification from the head of the PSU or Government undertaking (Chairman/Executive Director) stating that individual imported items were actually installed at the project site, while reiterating the importer's obligation under the Project Import Regulations, 1986 to submit a statement of goods and supporting documents for checking and finalization of contract; notes prior waiver of cash security for Government Departments and PSUs.

Transhipment of cargo from port to ICDs: IGMs can serve as implicit transhipment requests for registered MLOs under specified conditions.
The IGM's SMTP portion will be treated as a transhipment request for Middle Line Operators (MLOs) provided MLOs register once with Customs, specify a different Port of Destination from Port of Discharge, accept system-calculated bond values based on container size (via ISO codes), pay transhipment fees from an MLO PLA, ensure the transporting agency has a carrier code, and register either their TP/GB bond or authorization to use a carrier's bond for auto-debiting.

Export valuation and inspection dispensation reaffirmed, requiring uniform implementation, publicity, strict compliance and reporting by field formations.
Field formations must uniformly apply existing CBEC instructions on valuation of export goods, valuation of second-hand machinery, export sample-drawal frequency, and dispensation of examination for factory-stuffed export cargo; those instructions must be widely publicised, strictly complied with, and a report on action taken submitted to the Board.

Concessional import duty on gold findings and mountings clarified - eligible under notification, misuse prevented by field instructions.
Concessional import duty applies to findings and mountings of gold and silver because the notification's explanation excludes only jewellery and foreign currency coins. Findings (small parts of jewellery) and mountings (structures to support studding) are within the scope of the relevant serial entries and eligible for the concessional rate; prior instructions were meant to prevent misuse by importing complete jewellery as findings or mountings.

Endorsement of bill of entry no longer required for CENVAT credit under updated CENVAT Credit Rules.
Endorsement of a bill of entry by a customs officer is no longer a basis for claiming CENVAT credit because the CENVAT Credit Rules 2004 list the documents on which credit may be availed and do not include endorsement of the bill of entry; earlier public notices permitting endorsement are withdrawn or amended accordingly.

Mandatory heavy metal testing for exported purely herbal AYUSH medicines: exporters must label products or provide approved lab certificates.
Exporters of purely herbal Ayurveda, Siddha and Unani (AYUSH) medicines must either conspicuously mark export containers with the words "Heavy metals within permissible limits" or furnish a prescribed certificate from an approved laboratory with consignment papers; the representative of the Drug Controller General (India) at the airport or port of shipment is responsible for examining consignments and ensuring compliance with this requirement.

Port clearance requirements: Assistant Commissioner (Export) to grant written departure orders; night clearances allowed with post facto approval.
No conveyance may depart the Customs station without a written departure order by the proper officer. The Assistant Commissioner (Export) is the designated officer on working days; off day duties are rotated by the Additional Commissioner. Port clearance applications must include specified documents (harbour master and police NOCs, passenger list, income tax certificate, light dues receipt, duty particulars for provision/bunker stores where applicable, and general declarations). If a vessel must sail at night and the Assistant Commissioner is unavailable, the Preventive Officer may grant clearance with subsequent post facto approval and verification by the Assistant Commissioner.

Disposal by auction requires bidder registration, earnest money deposit, and timely payment with delivery obligations.
Disposal of seized, confiscated and time expired goods shall be by electronic auction or by physical tendering. E auction bidders must register on payment of a refundable registration fee and will be allotted login credentials; physical tenders are submitted as sealed bids to the Disposal Unit. Lot details and inspection availability will be published on the Mumbai Customs website and Customs House Notice Board at least three working days prior. Bidders must submit an Earnest Money Deposit in the prescribed form; EMD for e auction is deposited before close and for physical tenders with the tender document. Results are announced two hours after close and the successful bidder must deposit the balance and take delivery within the prescribed period.

Container movement procedure replaced: triplicate proforma and general continuity bond now govern removal and return.
The notice withdraws Annexure-A endorsement and prescribes a new procedure: removal of containers requires a triplicate proforma signed by the CHA/Importer/Exporter and the Steamer Agent/Container Liner/Shipping Agent and is allowed on the basis of a General Continuity Bond executed by the Steamer Agent/Container Liner/Shipping Agent. The Preventive Officer shall time- and date-stamp all copies, maintain a register with serial numbers, hand over duplicate and triplicate to the applicant, update the register on surrender of the duplicate upon return, and the General Bond shall be executed and kept in the Dock Preventive Section in custody of the Assistant Commissioner (DP).