Export prohibition on onions requires strict enforcement; transitional shipments allowed only under pre-restriction validated letters of credit.
Export of Non-Basmati rice and wheat is permitted through Customs EDI ports (rice only from privately held stocks by private parties), while export of onions in all forms is prohibited subject to a transitional FTP exception allowing shipments under pre-restriction validated irrevocable commercial letters of credit and contracts that must be registered with the Regional Authority within the prescribed 15-day period.

Voluntary payment of customs duty: interim payments attract prescribed interest and are adjusted against the final assessed duty.
Voluntary payment of customs duty during provisional assessment is permitted upon written intimation to the proper officer; such payment must include interest at the prescribed rate from the first day of the month in which the duty was provisionally assessed until payment. Bond terms and security remain unchanged and no refund is allowed until finalisation. Interim payments do not attract further interest from payment date to finalisation, but interest is recalculated from the first day of the provisional assessment month to the payment date upon final assessment, and interim duty and interest are adjusted against the final liability.

Labeling compliance: importers must declare non compliance and obtain permission for labeling of imported goods before clearance.
Importers must declare non compliance with RE 44 labeling conditions at import and obtain specific permission to label goods before clearance. For Bills of Entry selected for verification, the importer gives a letter to the assessing group, which issues an examination order to the docks officer to allow labeling at CFS; the docks officer must verify RE 44 compliance before clearance. For RMS cleared Bills of Entry, the importer submits a permission letter to the AC/DC Docks, who instruct docks officers to verify compliance. The procedure applies to all goods under the DGFT Notification.

Transhipment coding requirement: use specific SEZ destination codes in import manifests or amend Local entries promptly.
Import General Manifests must list cargo transhipped to EPZs and SEZs using the specific SEZ destination codes provided in ICES v1.5 rather than as Local items; any manifests already filed as Local for SEZ-bound goods must be amended immediately to change the destination code to the appropriate SEZ code.

Online transmission of Duty Free Import Authorization postponed; commencement deferred and fresh start date will be notified to stakeholders.
Implementation of online transmission of Shipping Bills to DGFT and electronic receipt of Duty Free Import Authorization via an Electronic Message Exchange System at Chennai Seaport has been postponed due to technical and administrative reasons; CHAs, importers, exporters and the trade will be informed of a fresh commencement date.

Authorized Economic Operator programme secures supply chains and grants certified traders simplified customs procedures and reduced inspections.
The AEO Programme creates a voluntary certification for legal entities engaged in Customs related international trade that meet criteria of Customs compliance, records management, financial solvency and robust security systems; applicants submit prescribed documentation, undergo scrutiny and on site pre certification verification by the AEO Programme Team, and, if accepted, receive an AEO certificate ordinarily within 90 days conferring facilitative customs benefits subject to ongoing compliance, review, suspension, revocation and a right of appeal.

Plastic Waste Management and Handling Rules clarified for exports of pan masala and gutkha in plastic sachets by EOUs.
Corrigendum to Board Instruction F.No. 528/69/2011-STO (TU) replaces the date 02.07.2007 with 02.07.2011 in paragraph 3 regarding the application of the Plastic Waste Management and Handling Rules, 2011 to exports of pan masala and gutkha packed in plastic sachets by 100% Export Oriented Units; all other contents of the original instruction remain unchanged.

Online transmission of Duty Free Import Authorization enables automated licence exchange and shipping bill matching, streamlining export-import processing.
Implementation of online transmission of Duty Free Import Authorization requires exporters to provide DFIA details in the revised License Table or prescribed annexure when filing Shipping Bills; authorizations issued on or after the implementation date will be auto-populated in ICES 1.5 and must be quoted at filing. Customs will send Shipping Bills to the licensing authority so EODCs can be issued, enabling release of bonds/LUTs/BGs after verification. License amendments will follow upon Customs log print of usage and no imports are permitted after log print until amendment message is received. Manual procedures remain for earlier-issued authorizations.

Self-assessment in customs shifts declaration responsibility to importers/exporters and enables risk-based facilitation with post-clearance audits.
Self-assessment places primary responsibility for correct Customs declarations on importers and exporters, with RMS-driven interdictions allowing review of assessment, physical examination, or both; incorrect declarations may be reassessed. Section 17 enables customs officers to carry out on-site post-clearance verification at importer or exporter premises, supporting a facilitation-first approach paired with post-clearance audits to detect infringements.

Electronic filing requirement: importers and exporters must submit electronic declarations, generating unique identifiers to complete self-assessment.
The drafts mandate that authorised persons file import and export declarations electronically through ICES/ICEGATE or via service-centre data entry using prescribed Annexure formats; a declaration is deemed filed and self-assessed when ICES issues a unique bill/shipping bill number, after which originals and endorsed duplicate/exporter/exchange copies are processed and retained or handed over by the proper officer for clearance and any required examination.

E-payment mandate for customs duty: electronic payments required for high-value transactions and accredited importers for faster clearance.
The Board mandates electronic payment of customs duty through the Customs E-Payment Gateway (CEG) via ICEGATE for importers whose single-transaction duty meets the prescribed threshold and for all Accredited Client Programme participants regardless of amount. Procedures require opening an internet account with a designated bank, selecting unpaid challans on ICEGATE as a registered or unregistered user, redirecting to the bank for payment, obtaining a cyber receipt, returning to ICEGATE to complete verification, and automatic updating of the customs system to advance the bill of entry to examination. A VERIFY option addresses incomplete transactions and helpdesk support is provided.

Prohibition on plastic packaging for gutkha and pan masala prevents export in plastic sachets; exemption limited to carry bags.
The Rules bar use of plastic sachets and plastic material for packing gutkha and pan masala; the exemption in Rule 2 covers manufacture of carry bags exclusively for export purposes and does not extend to sachets or to units manufacturing pan masala/gutkha, so export of those goods in plastic sachets would contravene the Rules and past cases should be finalised with guidance issued.

Customs House Agent licence eligibility expanded to permit additional subject exams with relaxed attempt limits for past qualifiers.
Applicants who passed examinations under the earlier CHALR but were not granted a CHA licence may qualify in prescribed additional subjects to meet CHALR requirements; the Board has allowed these candidates to clear the additional subject examinations within a prescribed window regardless of the number of attempts. The DGICCE is directed to conduct the examinations expeditiously after due notice. Field formations must publish Trade/Public Notices and issue standing orders or instructions to guide officers and inform the trade.

Authorized Economic Operator programme grants compliant supply-chain operators preferential customs facilitation and reduced inspections and streamlined procedures.
The circular establishes a voluntary Authorized Economic Operator (AEO) programme granting certified economic operators preferential Customs facilitation. Eligibility requires record of compliance, satisfactory commercial and transport record systems, financial solvency and approved security and safety standards. The Directorate General of Inspection administers applications, pre-certification on-site verification and certification; AEO status is valid for three years and subject to ongoing compliance, periodic review, suspension, revocation and appeal rights.

Weigh-bridge installation required at customs cargo facilities, with mandatory weighing of all containers and compliance enforcement.
Requirement that Customs Cargo Service Providers maintain weigh-bridges at their facilities, preferably near entry/exit gates, and that all containers must be weighed; Commissioners of Customs must ensure strict compliance and issue standing orders, instructions or public notices to inform concerned officers.

Monetary thresholds for government appeals restrict filing to higher-value tax disputes; specified exceptions permit challenge irrespective of amount.
The Board prescribes monetary limits for filing appeals, applied to the duty/tax under dispute (not total demand), and extending to refund claims; if the disputed portion is below the threshold no appeal shall be filed. Penalty or interest may independently trigger litigation if they alone exceed the threshold. Revision applications to the Joint Secretary are excluded. Constitutional challenges, ultra vires findings, and recurring classification or refund issues must be contested irrespective of amount. Accepted audit objections are now subject to these monetary limits. Effective 1 September 2011.

Biometric identification mandatory for customs pass holders; card replaces magnetic passes and requires biometric enrolment.
Biometric Smart Cards will replace existing Customs passes and are mandatory for CHAs, their employees and self-category importers/exporters. Cardholders must have prescribed details furnished by their CHA using Annexure A and must appear for fingerprint, signature and photograph capture; cards embed digitally encoded personal and firm data, must be updated on any change, and serve as the Customs pass cum identity/authentication device. Forms must be typed, one per person, completed in capital block letters, and strictly conform to the format or risk rejection.

Bank guarantee waiver for fully export oriented units: procedural show cause notices won't forfeit waiver; only fraud or substantive violations will.
Clarifies that waiver of bank guarantees for eligible export oriented units under FTP is subject to turnover, existence and positive NFE/EO conditions, and that mere issuance of show cause notices for procedural violations does not preclude the waiver; denial is limited to cases involving fraud, collusion, willful misstatement, suppression of facts or confirmed demands for contraventions of customs, excise, foreign trade, foreign exchange or service tax laws and allied rules. Circular No.54/2004-Customs is modified accordingly and field formations are directed to publicize and implement the clarification.

Bank guarantee waiver for EOUs remains where only procedural show cause notices exist, denied only for fraud or willful misconduct.
Waiver of bank guarantees for Export Oriented Units under FTP para 6.12(f) applies only where units meet turnover and existence criteria and where alleged breaches are limited to procedural violations; exemption must not be denied solely because a show cause notice was issued. Denial is appropriate only for cases involving fraud, collusion, willful misstatement, suppression of facts, or confirmed penal demands under the relevant fiscal and trade statutes or allied rules.

Reallocation of DEPB assessment: Import Commissionerate to handle exclusive DEPB licence registration and monitoring under standing orders.
Assessment responsibility for goods cleared under DEPB scrips is reallocated from the EP Commissioner to the Import Commissionerate, and a DEPB Registration/Monitoring Cell comprising a Dy./Asst. Commissioner, an Appraising Officer and an STA/TA is established to register and monitor only those DEPB licences exclusively used for payment of duty; cases involving DEPB combined with other export promotion schemes remain with the EP Commissionerate.