Proper description of goods required in manifests and bills of lading, failure may trigger customs penalties and inspection delays.
Carriers and shipping lines must fully and accurately declare the description of goods in the Import General Manifest and Bills of Lading under Section 30 of the Customs Act; mis declaration attracts penal provisions under Section 111(f) and Section 112. IGM entries must correspond to Bills of Lading and include specific descriptions-size, brand and specifications where possible-so as to enable pre arrival processing and non intrusive inspection. Shipping lines must obtain importer details and impress upon exporters to provide complete cargo information to ensure correct filing.

AEO programme digitization enables online filing and processing of AEO-T1 applications while allowing transitional manual filing.
A newly launched web portal enables online filing and processing of AEO-T1 applications and issuance of digitized certificates, supported by a circulated Guidance Note. Manual filing will continue concurrently until the prescribed transition cutoff to avoid delays, but users are urged to adopt the online system. The periodic review and onsite PCA cycle for AEO-T1 and AEO-T2 is extended to three years, with the Directorate empowered to initiate reviews at any time if adherence to AEO conditions is in doubt. Trade publicity and a contact email are provided for implementation issues.

Disposal of unclaimed cargo: mandatory notices, NOC clearance and e auction procedures ensure expedited sale with Customs oversight.
Expedited disposal regime requires custodians to list cargo unclaimed beyond thirty days, notify importers to clear goods within ten days, and submit inventories to Customs; Customs will segregate consignments needing retention, grant NOCs for auctionable lots or identify external regulatory/testing requirements, and cooperate in sample checks. Custodians must obtain valuations from approved valuers to set reserve prices, conduct e auctions through an approved platform with Customs oversight, file consolidated buyer wise bills of entry post sale, and obtain duty assessment and out of charge orders before release, with sale proceeds disbursed under statutory provisions.

Drawback claims: pending shipping bills must be regularised or they will be processed as zero drawback after the deadline.
An alarmingly large number of shipping bills are unprocessable for duty drawback due to Airlines not filing EGMs and due to EGMs filed with errors. The Commissionerate has published lists of affected shipping bills and calls on Airlines, Exporters, Customs Brokers and trade bodies to identify and rectify the EGM/ECM defects. The notice serves as an intimation of deficiency under Clause 3(a) of Rule 13 of the Drawback Rules, 1995, and warns that unrectified claims will be rejected and processed as zero drawback without further notice; contact details for Drawback officers are provided.

Disposal of unclaimed cargo: e-auction process with custodian inventories, Customs NOC and regulatory clearance controls.
Procedure prescribes a staged mechanism under Section 48 for disposal of unclaimed/uncleared cargo: custodians must list cargo, update importer details, serve notices, prepare inventories and seek Customs NOC. Customs will segregate consignments requiring retention or regulatory clearance and identify those fit for e-auction; where testing or external NOCs are required, custodians arrange testing and obtain clearances before auction. Auctions use reserve prices fixed by approved valuers, sales are regularised through consolidated bills of entry, Customs assesses duty and sale proceeds are disbursed under the Customs Act.

TIR Carnet transit procedure: standardized Customs sealing, voucher checks and NGA guarantee mechanisms govern international road transit.
Prescribes operational framework for movement of goods under TIR Carnets in India: FICCI is the National Guaranteeing Association; carnets serve as Customs transit declarations and guarantees; Customs procedures at departure, transit and destination require inspection, sealing, voucher retention and exchange, comparative checks, and inquiries for irregularities; NGA liability is limited, excludes alcohol and tobacco, and Customs must first seek payment from liable persons before claiming from the NGA; AEO-LO holders may be authorized to use TIR subject to a written declaration and specified container and seal safeguards.

Paperless LPCO submission by government agencies enables digital linking of licences to customs entries for faster clearance.
PGAs must upload digitally signed Licenses/Permits/Certificates/Other Authorizations (LPCOs) onto e-SANCHIT; beneficiaries cannot upload LPCOs. Beneficiaries must register on ICEGATE to receive a Unique Image Reference Number (IRN) for each PGA-uploaded LPCO. The IRN must be tagged to the Bill of Entry or Shipping Bill to enable customs clearance; amended LPCOs require re-upload with a new IRN and corresponding amendment of the entry. If an IRN is not tagged at filing, the beneficiary may link it by amendment at the Service Centre.

Transhipment procedure for export cargo enables monitored transit via LCSs with ECTS sealing, bill of transshipment and bond safeguards.
The pilot permits transhipment of export cargo from Bangladesh through specified LCSs to Nhava Sheva port under Section 54 of the Customs Act. Shipping lines file a Bill of Transshipment in triplicate, procure and record an ECTS seal, and supply a bond equivalent to twice the goods' value. Customs officers verify sealing at LCS, supervise any transfer to Indian conveyances or approved rail operators, and at the port validate seal integrity via the ECTS web application before permitting loading and recording manifest details; trip reports enable crediting or cancellation of bonds and trigger action on unauthorized unsealing.

EOU compliance amendments clarify customs and excise exemptions, GST interaction, updated notifications and revised B 17 bond procedural requirements.
Amendments align Customs and Central Excise notifications with FTP 2015-2020 and post GST law: imported goods may be temporarily cleared without payment of customs duties, IGST and compensation cess not paid at import while GST liability on supply is governed by GST law; duties on DTA clearance correspond to the exemption availed at import with depreciation allowed for capital goods and transaction value treatment for leftover textiles. The amendments update job worker GST registration rules, replace obsolete notification references, extend specified re import periods for certain electronics, and introduce a revised B 17 bond for new EOUs.

Discharge of bonds by nominated banks via electronic export proof submission ensures expedited customs confirmation and release.
An electronic procedure requires nominated agencies/banks to submit prescribed export proof-EP copy of Shipping Bill, Customs-attested invoice, and bank certificate of realization/eBRC-via a dedicated email. The Assistant/Deputy Commissioner must acknowledge within 24 hours, issue a deficiency memo for incomplete submissions (requiring missing documents within five days), and may requisition other documents only with Additional Commissioner approval. After receipt or verification of documents, the officer will confirm export within seven days and discharge the bond within seven days of confirmation.

Discharge of export bonds: standardised electronic submission and strict timelines for nominated banks to secure bond release.
Nominated agencies/banks must electronically submit prescribed proof-of-export documents (EP copy of shipping bill, customs-attested invoice, bank certificate of realization/eBRC) within FTP timelines. The customs officer will acknowledge receipt within 24 hours; if incomplete, a deficiency memo will be issued within five days and additional documents must be provided within seven days. Requests for extra documents require Additional Commissioner approval. Export confirmation will be completed by document review or ICES within seven days of receipt, and the bond will be discharged within seven days of confirmation.

GST range relocation: Mettupalayam Range consolidated with Karamadai Range, changing administrative location and jurisdictional contact.
Notice that the CGST Mettupalayam Range (Location Code: XM0703), under Coonoor Division and formerly at No.69B, Karamadai Road, Mettupalayam, has been shifted to No.55, 57, Gandhi Maidhanam, Karamadai, Coimbatore, which also houses the CGST Karamadai Range, with effect from 01.12.2018; issued for information of trade and industry by the Principal Commissioner of GST & Central Excise, Coimbatore.

Paperless Processing under SIMFT: eSANCHIT enables exporters to upload supporting documents online, accessible to Customs during assessment.
Implementation of Paperless Processing under the Single Window Interface extends the eSANCHIT facility for upload of digitally signed supporting documents in exports to all ICES locations on a voluntary basis. Authorised persons must upload documents via ICEGATE, obtain an Image Reference Number (IRN) to link files to Shipping Bills, and may amend Shipping Bills at the Service Centre if documents are uploaded after Shipping Bill generation or in response to Customs queries. Customs will access uploaded documents during assessment; originals must be retained for five years and produced when required.

Paperless export document uploading via e-SANCHIT enables electronic submission, linking, and online assessment for export clearance.
Paperless processing via e-SANCHIT requires authorized persons to upload digitally signed supporting documents on ICEGATE when preparing Shipping Bills; documents uploaded after Shipping Bill generation must obtain an Image Reference Number (IRN) on ICEGATE and be linked to the Shipping Bill by amendment. Customs will access and assess these electronic documents on ICES, raise online queries, and view uploaded responses. After filing, the authorized person may present a self-assessed Shipping Bill for goods registration, document verification and LEO, with any examination results recorded online. Trade is advised to use e-SANCHIT to reduce cost and expedite clearances.

Verification of examination status required before container delivery by CFS custodians; non-compliance bars release until images uploaded.
CFS custodians must verify on the Chennai Customs CSD Portal/App that examination images are uploaded for all SCANNED MISMATCH and "NOT SCANNED" containers before permitting delivery; if images are not uploaded by the CFS EO the custodian must withhold delivery and direct the CHA/importer to have the images uploaded. This applies to both PNR and DPD CFS containers, and difficulties should be reported to the Deputy Commissioner of Customs (Docks - Administration).

Disposal of un claimed cargo: revised expedited procedure issued to streamline identification, notice, claiming and disposal processes.
The board has issued a detailed revised procedure to expedite disposal of un claimed and un cleared cargo under the Customs Act, addressing undue delays; stakeholders (customs brokers, importers, exporters) are directed to follow the updated mechanism, timelines and actions for identification, notice, claiming and subsequent disposal of cargo lying with customs, with a copy of the board circular enclosed for implementation.

TIR Carnet procedures clarified: movement of goods under international transit regime requires compliance with newly issued circular guidance.
Procedure for movement of goods under TIR Carnets is prescribed by a Board circular which lays out detailed operational steps and compliance obligations for carriage and transit under the multilateral TIR system. The notice advises Customs Brokers, importers, exporters and other trade participants that the enclosed circular contains the operative instructions to be followed at ports and customs stations for documentation, movement authorisation, and the respective roles and responsibilities of trade participants and customs offices.

Disposal of unclaimed cargo under Section 48: time bound custodian Customs process leading to regulated e auction and clearance.
Procedure under Section 48 prescribes a coordinated, time bound sequence: custodians must list unclaimed cargo (with IGM details), notify importers, prepare inventories, and seek Customs' NOC. Customs segregates consignments for retention, identifies regulatory/testing requirements, and within set periods authorises consignments for e auction or triggers clearance/testing. Custodians appoint approved valuers to fix reserve prices; auctions proceed through e auction with Customs oversight, bid reporting, buyer wise consolidated bill(s) of entry, assessment, payment of dues and release. Provisions address testing, destruction when unfit, refunds of earnest money, and disbursement of sale proceeds under the Act.

TIR Carnet transit guarantee secures customs liabilities and prescribes sealed container procedures and claim mechanisms for cross border road transport.
The circular prescribes India's operational framework for TIR Carnet transit: the carnet functions as the customs transit declaration and international guarantee issued by the NGA; customs at departure, transit and destination must verify cargo, apply seals, retain and exchange vouchers and counterfoils, and follow specified inquiry and notification procedures for irregularities. FICCI, as NGA, guarantees liabilities subject to a per carnet ceiling and exclusions; authorities must pursue directly liable persons before claiming the guarantee, and claims are converted at Board notified exchange rates with defined timelines for notice and payment.

Paperless processing under SWIFT for PGA upload of licences clarifies EPRA document code correction and implementation.
Implementation of PGA eSANCHIT mandates paperless processing by requiring Partner Government Agencies to upload Licenses, Permits, Certificates and Other Authorisations (LPCOs) via SWIFT. A corrigendum amends the document code for Extended Procedures Responsibility Authorization (EPRA) in the implementation table to ensure accurate coding for PGA uploads, aligning local public notice guidance with the Board circular and directing stakeholders to follow the corrected code for compliance with the electronic processing framework.