Faceless assessment introduced for plastics imports, with virtual officers conducting remote first cum first served scrutiny and mandated document upload.
A pilot faceless assessment scheme for Group 2G (Chapter 39 plastics) will auto queue Bills of Entry to a system designated Virtual Group; nominated officers will assess remotely on a first cum first served basis without stakeholder interface. Filing procedures at the four locations remain unchanged; local Group 2G units retain non assessment functions while the Virtual Group forwards consignments to Docks/CFS for RMS directed examination. Importers and brokers must upload all assessment documents via e sanchit to facilitate expedited clearance. The procedure takes effect on the stated date and implementation issues are to be reported to the Additional Commissioner.

Self-assessment appeals: refunds permitted only after assessment is modified by appeal and amount is quantified.
Self-assessment orders are appealable assessment orders and any review or modification requires formal alteration by way of appeal. Refunds based on self-assessment cannot be processed unless the refundable amount is quantified through a final assessment or reassessment; reassessment is permissible only after the original self-assessment order has been modified via appeal.

Inclusion of cesses in Brand Rate of duty drawback clarified; specified cesses included, stowage excise excluded.
Clarifies inclusion and exclusion of specific levies in the Brand Rate of duty drawback: Education cess, Secondary and Higher Education cess, Social Welfare Surcharge and Clean Environment cess are to be factored into Brand Rate calculations because they operate as duties of Customs/Excise and are subject to Customs/Central Excise provisions and Drawback Committee treatment; Stowage Excise duty under the Coal Mines Act is not covered by Customs/Central Excise refund or drawback provisions and must not be included.

First time exporter verification accepted from any Mumbai port clearance as proof of first time export status.
Public Notice permits submission of clearance verification (LEO/OOC) from any port within the Mumbai Customs Zones as acceptable proof of first time exporter status for exports via the Air Cargo Complex (Export) Commissionerate and applies earlier related public notices mutatis mutandis; implementation issues should be reported to the Additional/Joint Commissioner of Customs (Export), ACC Sahar, Mumbai.

Direct Port Delivery eligibility allows AEOs and compliant importers meeting TEU or MSME-relief criteria, with specified exclusions.
Eligibility for DPD permits importers with AEO Tier I-III status or a clear compliance record and about 25 FCL TEUs in the prior year to apply via Annexure-A; the TEU requirement may be relaxed for deserving cases including MSMEs. Exclusions cover importers with mis-declaration/duty evasion issues in the last five years, those under prosecution, consignments subject to mandatory examination, and mainly LCL importers. DPD applies only to fully facilitated or unexamined consignments, requires opening PD accounts, arranging own transport for container pickup, and adherence to procedural formalities and undertakings in Annexure-A.

Double payment customs duty claims: updated verification procedures require PAO, ICEGATE, ICES and bank confirmations.
Refund claims for double or multiple payment of Customs Duty must be verified by the proper officer through (1) PAO/e-PAO and bank scroll checks for transfers to the government account, (2) ICEGATE Challan enquiry to confirm payments and ICES acceptance/rejection status, (3) System Manager verification of ICES payment-integration records, and (4) direct bank confirmation of transfer of excess payments; specified paragraphs of a prior public notice are withdrawn and implementation issues are to be raised with the Centralized Refund Section.

Inclusion of cesses in brand-rate duty drawback affirmed; some levies included while stowage excise excluded.
Calculation of the Brand Rate of duty drawback must include Education cess, Secondary and Higher Education cess, Social Welfare Surcharge, and Clean Environment cess where those levies are treated as duties of Customs or Excise and made subject to refund/drawback provisions; these elements are reflected in AIRs. Stowage Excise duty under the Coal Mines Act is not made subject to Customs or Central Excise refund/drawback provisions and therefore must not be included in duty drawback calculations.

Duty drawback: foreign bank charges may be treated within allowable agency commission and need not reduce FOB if within cap.
Duty drawback may be permitted on the FOB value without deducting foreign bank charges where such charges are documented service fees by intermediary banks; these charges are to be treated within the overall agency commission limit previously accepted by the Board, and any agency commission plus foreign bank charges exceeding that overall limit must be deducted from FOB for duty drawback. Customs field formations should regularise cases on merits based on documentary evidence and address existing show cause notices accordingly.

Duty drawback on FOB value allowed despite foreign bank charges; excess combined charges must be adjusted before drawback grant.
Duty drawback may be permitted on FOB value without deducting foreign bank charges; foreign bank charges are allowed to be considered within the overall agency commission limit, but where agency commission and foreign bank charges together exceed that overall limit, the excess must be deducted from the FOB value for granting drawback. Exporters should apply to the Assistant Commissioner (Drawback) for regularization of short realization and report implementation difficulties to the office.

Prohibition of e cigarette imports: ban on import and export of e cigarettes and ENDS, subject to licensed drug product exemption.
Import and export of electronic cigarettes and all forms of ENDS-including refill pods, atomizers, cartridges, heat not burn products and similar devices-are prohibited, irrespective of name or form, except for products licensed under the Drugs and Cosmetics Act under ITC HS Code 8543; customs stakeholders must treat the applicable trade notifications and this public notice as a standing order to prevent and act against such imports.

Manufacture in bonded warehouses: obtain Section 58/65 permission, keep prescribed records, execute bond, and follow customs/GST payment rules.
MOOWR, 2019 and the Circular require applicants to hold or seek a private bonded warehouse licence under Section 58 and permission under Section 65, use the integrated application (Annexure A), maintain prescribed digital records (Annexure B), and execute the prescribed bond (Annexure C) satisfying Section 59. Licensees must account for imports, domestic receipts, processing, job-work, resultant product removals, waste treatment, and pay applicable customs duty, GST and compensation cess on clearance for home consumption, while exports require shipping bills and GST invoices; prior officer permission for each removal is not essential where documentation is filed and duties paid.

Proper declaration of chocolate imports: require separate brand and type entries to ensure accurate customs valuation and assessment.
Each imported chocolate must be declared by distinct brand and specific product attributes (such as cocoa percentage and additives) as separate items in the Bill of Entry because valuation and customs assessment vary materially by brand and composition. Assessing officers are instructed to verify brand and type prior to valuation, and importers/brokers must fully describe products; this Public Notice serves as a Standing Order for officers and staff to prevent undervaluation.

Prohibition of electronic cigarettes: cross border import and export barred, with enforcement by customs and a licensing exception.
Import and export of electronic cigarettes, ENDS, Heat Not Burn products, e hookah and their parts or components (e.g., refill pods, atomisers, cartridges) are declared prohibited by amendments to the ITC (HS) import and export schedules; the prohibition excludes products licensed under the Drugs and Cosmetics Act, 1940. Customs authorities are instructed to strictly enforce the notifications to prevent any attempted importation or exportation of these goods.

Bonded warehouse manufacture permissions enable integrated licensing, recordkeeping and duty/GST compliance for export or domestic clearance.
Prescribes an integrated procedure under MOOWR, 2019 and section 65 requiring a private bonded warehouse licence (section 58) and use of a unified application form; mandates security, fire safety, surveillance and personnel sufficient for secure storage; requires maintenance of prescribed digital accounts (Annexure B) and execution of a triple-duty general bond (Annexure C). Exports of resultant products require shipping bill and GST invoice with no customs duty on imported inputs; domestic clearances are taxable supplies under GST with ex-bond bill of entry and duty payment on contained imported goods. Exempt or nil-rated imports may be brought in on a home-consumption bill of entry and are not warehoused goods. Prior permission for removals is not essential where prescribed documentation is filed and duties paid.

Refund limitation period: submit acknowledgements and deficiency responses for SAD claims or face summary disposal after deadline.
The notice directs that pending refund claims for the SAD additional duty filed within the statutory limitation period but incomplete due to deficiency memos must be supported by original dated acknowledgements, the deficiency memos, and replies within one month; claims submitted within that period will be processed through a special drive, while incomplete cases without representation by the deadline will be summarily disposed of without further reference.

Duty drawback treatment: foreign bank charges permitted within prescribed commission ceiling; excess must be deducted from FOB value.
Duty drawback may be permitted on FOB value without deducting foreign bank charges, provided such charges fall within the overall agency commission ceiling recognised by customs policy; where combined agency commission and foreign bank charges exceed that ceiling, the excess must be deducted from FOB. Customs field formations should regularise short realisations caused by foreign bank charges on the basis of documentary evidence and revise show cause notices accordingly, treating the notice's directions as a Standing Order.

Mandatory electronic submission of import supporting documents in e-SANCHIT required; missing uploads prompt electronic queries and verification.
Dispenses with paper submission of import supporting documents and requires mandatory electronic upload in e-SANCHIT, with air way bill and commercial invoice-cum-packing list as minimum requirements and additional documents where goods attract restrictions or exemptions. Shed officers must verify uploads before granting Out Of Charge and may issue electronic queries for missing documents, which importers/customs brokers must answer by uploading the specified files; the notice operates as a standing order for ACC (Import) staff.

Duty drawback: foreign bank charges not to be deducted from FOB when within overall agency commission limit, subject to evidence.
Duty drawback may be permitted on the FOB value without deducting foreign bank charges if such charges are documented; foreign bank charges and agency commission are to be treated within an overall 12.5% limit of FOB value, and if their combined amount exceeds that limit it must be deducted from FOB for granting drawback. Field formations should regularise short realisations based on documentary evidence and treat related show cause notices accordingly.

Faceless assessment for specified machinery imports automates virtual-group processing to streamline clearance and reduce dwell time.
A pilot faceless assessment under Turant Customs will automatically queue and assign Bills of Entry for Chapter 84 to a system-nominated Virtual Group for scrutiny of assessment and import permissibility, with forwarding to shed/CFS for examination per RMS or examination orders; importers and customs brokers must upload requisite documents via e-Sanchit to facilitate prompt assessment.

Transhipment of export cargo via LCSs to Nhava Sheva requires a Bill of Transhipment, ECTS seals and a bond.
The pilot permits transhipment from Bangladesh through specified LCSs to Nhava Sheva, requiring filing a Bill of Transshipment in triplicate, sealing the cargo with an ECTS seal (seal number declared), and furnishing a bond equal to twice the value of the goods. Cargo movement must be under customs supervision, mixed consignments for discharge in India are prohibited, and at the port the superintendent verifies ECTS seal integrity, records the sea manifest and trip report, after which the bond may be credited or cancelled.