Faceless assessment: enhanced procedural measures require additional working Saturdays and streamlined first check and reassessment procedures for timely clearance.
Faceless assessment procedures are amended to expedite processing: designated faceless assessment groups will work most Saturdays, ports must identify and fast track time sensitive consignments with end use indicated on the Bill of Entry, and traders must upload and link complete supporting documents to the Bill of Entry. Criteria distinguishing First Check and Second Check examinations are prescribed, and reassessment under section 149 is allocated by three scenarios depending on timing and impact on assessment. Turant Suvidha Kendras will act as facilitation helpdesks and designated officers will serve as escalation nodal points.

Faceless assessment: Trade must upload and tag complete e-Sanchit documents to speed customs clearance under new procedures.
Prompt facilitation of import clearance under the Faceless Assessment regime is reinforced by operational measures and trade-facing procedural guidance aimed at reducing queries and recall of Bills of Entry. Trade must upload and tag comprehensive supporting documents through e Sanchit at filing, enter correct Bank Guarantee percentages in the Bond Management module (expressly zero if none), and where applicable opt for the Continuity Bond option to avoid repeated bond registration. A Facilitation Helpdesk at Turant Suvidha Kendra and a nodal officer are designated for escalation of clearance grievances.

Sea cargo manifest compliance requires electronic advance declarations, stakeholder registration, cargo identification, and phased filing for transhipment movements.
The Sea Cargo Manifest and Transhipment Regulations, 2018 create an ICEGATE-based framework for advance electronic declarations for sea cargo and inland transhipment. Authorised carriers, sea agents, notified carriers and transhippers must register and file prescribed arrival, departure, cargo summary and inland manifests. Arrival and departure filings replace earlier import and export vessel manifests, while Cargo Identification Numbers permit cargo information to be reused across subsequent declarations. A single Authorised Transhipper is responsible for inland Customs cargo movement and must file manifests for each conveyance stage. Mandatory compliance was introduced through phased filing schedules, with penalties for non-adherence.

Revenue laboratory testing preferred for customs samples, with CRCL as national referral and external referral when tests unavailable.
Preference is prescribed for testing customs-derived samples in Central Revenues Control Laboratories, with CRCL, New Delhi designated as a national Referral Laboratory for pharma, textile and food testing; where a Revenue Laboratory cannot perform a particular test, samples must be referred to the nearest appropriate government laboratory or approved external agency, while existing arrangements continue for Animal Quarantine, Plant Quarantine and Wildlife Crime samples.

Faceless assessment: operational measures to ensure timely customs clearance and strict document submission and examination protocols.
Faceless Assessment implementation is refined to ensure timely assessment and clearance of Bills of Entry by prescribing continuous working days for Faceless Assessment Groups for prompt clearance of time sensitive consignments, strict requirements for provision and linking of complete supporting documents at filing, defined circumstances in which First Check examinations are ordinarily required, and structured reassessment routes depending on timing and impact on assessment, with original Certificates of Origin to be submitted at designated facilitation centres and TSKs serving as grievance and facilitation points.

Faceless assessment grievance facilitation creates helpdesk and nodal escalation channels for urgent Bill of Entry clearance concerns.
Faceless assessment grievance facilitation is established through the Turant Suvidha Kendra, functioning as a Facilitation Helpdesk for grievances concerning clearance of Bills of Entry. Importers, exporters, customs brokers and other stakeholders may approach designated officers or use specified electronic and telephone channels. A nodal officer acts as the single escalation point for urgent Bill of Entry clearance grievances, while implementation difficulties may be raised before the responsible additional or joint commissioner.

Supporting documents requirement: upload to eSanchit and file a Bill of Entry amendment so assessors can view added documents.
To ensure added supporting documents are visible to assessing officers, first upload documents on eSanchit and generate IRN numbers, then file an amendment to the Bill of Entry-online via ICEGATE or through the Service Centre-tagging the supporting documents; additions are auto-approved while deletions require officer approval, and amendments should be completed before replying to officer queries.

Sea Cargo Manifest filing: phased mandatory electronic compliance and ICEGATE registration with extended transitional relief for filings.
The Sea Cargo Manifest and Transhipment Regulations establish phased electronic filing and stakeholder registration on ICEGATE, replacing legacy import/export manifests with SAM, SEI, SDM, SDN and permitting CSN filings by parties to the transport document. The regime prescribes filing and amendment timelines, introduces national container and transhipment bond categories (CG and TG), reduces securities and exempts certain licensed brokers and AEOs from fresh securities, and implements a Cargo Identification Number system (PCIN/MCIN) to link declarations and streamline transhipment procedures. Noncompliance attracts penalties per the regulations.

Faceless Assessment ensures expedited customs clearance by mandating continuous assessment, standardized queries, and streamlined checks.
The Circular prescribes measures to operationalise Faceless Assessment for Bills of Entry, requiring continuous assessment rosters, DG Systems dashboards for monitoring, standardisation and reduction of assessment queries, harmonised rules for First Check examinations (limited to defined categories), centralised RMCC examination orders and clarified reassessment routes under section 149, while reiterating procedures for submission of original Certificates of Origin and designating Turant Suvidha Kendras for grievance facilitation.

Sea cargo manifest and transhipment filings now require phased electronic submissions, ICEGATE registration, CIN usage and mandatory timelines.
SCMTR, 2018 mandates advance electronic filing of sea arrival, departure and inland transhipment manifests and related declarations via ICEGATE by Authorised Sea Carriers/Agents, Authorised Carriers, and Authorised Transhippers; sets phased timelines (Annexure A) with transitional relief until 31 March 2021 and full mandatory compliance from 1 April 2021; prescribes use of Cargo Identification Numbers (PCIN/MCIN), timelines for amendments, bond and security requirements (with specified reductions and exemptions), and penalty exposure for non compliance.

Inspection of ICDs/CFSs/AFSs: annual inspections, reporting, and remedial action covering bonds, safety and hazardous goods handling.
The Board mandates an annual inspection regime for ICDs/CFSs/AFSs: jurisdictional Commissioners must prepare yearly action plans to have an officer (Deputy/Assistant Commissioner or above, not in-charge of the facility) inspect each facility and submit a prescribed proforma report to the jurisdictional Commissioner with copy to the Chief Commissioner. Initial inspections, if required, must cover up to five years or from commencement; inspections normally address the previous financial year. Jurisdictional Commissioners must take remedial measures, including penal action, where deficiencies are identified, and DG Performance Management will review inspection records during its field inspections.

CFSs storing hazardous chemicals must obtain annual safety audits, report threshold exceedances, and file yearly safety reports.
All CFSs handling hazardous chemicals must obtain an annual safety audit by a competent safety auditor under Rule 10 of the Manufacture, Storage and Import of Hazardous Chemical Rules, 1989 covering CBIC guidelines and relevant rules, file the previous calendar year's safety report in Jan-Mar, verify whether Schedule 2 threshold quantities were exceeded and, if so, confirm Rule 7 approval and compliance, or otherwise confirm an on-site emergency plan and communication mechanisms; the audit must also report hazardous goods stored over thirty days with arrival/clearance details.

System-selected container scanning: only RMS-chosen containers to be scanned and prioritised, officers barred from independent selection.
Examinations of export containers selected by the RMS must follow Mandatory Examination Instructions without deviation; only RMS-selected containers or those identified on specific intelligence may be scanned, with selected containers given top priority. Scanning shall be performed using mobile or fixed container scanners after moving containers from terminals, and physical examination of system-selected check packets shall occur at MICT CFS for MICT Terminal exports and at Exim yard for CT-I, CT-3 and CT-4 Terminal exports. The amended procedure is a standing order effective immediately.

TIR Carnet processing requires customs verification, voucher controls, electronic recording, and prescribed handling of transit, import and export goods.
TIR Carnet transport operates as an international customs-transit arrangement for goods carried without intermediate reloading across borders, with part of the journey by road. Import and export consignments remain subject to ordinary customs assessment, examination and filing requirements. Each country entry-and-exit operation uses a white entry voucher and green exit voucher, with counterfoils retained in the carnet. Officers verify carnet validity, manifest conformity, supporting customs documents, containers and seals; complete vouchers and counterfoils; retain the applicable voucher; maintain records; and enter prescribed particulars in the TIR EPD system.

Nodal Directorate designation for Customs Post Clearance Audit mandates centralized coordination with monthly and quarterly submissions required.
The Directorate General of Audit is designated as the Nodal Directorate for Customs Post Clearance Audit, consolidating oversight of TBA, ThBA and PBA and expanding its charter to coordinate implementation, update the audit manual, study compliance and recoveries, ensure audit quality assurance, coordinate auditor training, develop an Audit Module in ICES, create a dedicated internal vertical, report to the Member (Customs), and produce monthly and quarterly reports and a quarterly bulletin on audit performance and findings.

Sea cargo rules now require ICEGATE registration and electronic filing of arrival, departure and inland manifests with CIN tracking.
The Regulations require registration on ICEGATE and mandate electronic filing of arrival (SAM), departure (SDM/SDN) and inland (CIM AR/DP) manifests, allow CSN filings by notified carriers or aggregation by ASCs/ASAs, introduce national CG and T bonds for container and transhipment movements, and implement CINs (PCIN/MCIN) to link cargo across stages, with phased mandatory timelines, transitional provisions, reduced bond amounts and specified exemptions.

e-Office implementation requires searchable PDF communications and contact details for electronic acknowledgement and reference.
Launch of e-Office in the Office of the Commissioner of Customs (Preventive), Jamnagar introduces a paperless electronic records and workflow system to enhance efficiency, transparency, accountability and data security. Taxpayers are asked to send communications as searchable PDF files and to provide mobile numbers and email addresses to receive electronic acknowledgement and an allotted Diary Number for future reference; trade bodies are asked to circulate the notice and report implementation difficulties or suggestions.

Preferential duty claims require accurate certificate-of-origin declarations and complete bill-of-entry data under trade agreement origin rules.
CAROTAR, 2020 requires an importer or authorised agent claiming preferential duty under a trade agreement to file specified declarations with the bill of entry. Accurate declaration of the certificate of origin issuing authority and country-of-origin details is essential for risk assessment. Importers and Customs Brokers must comply with the rules and correctly enter all relevant bill-of-entry data.

Sea Cargo Manifest Regulations: phased mandatory electronic filing for arrival, departure and transhipment manifests to streamline cargo movement.
The Sea Cargo Manifest and Transhipment Regulations establish a mandatory phased electronic filing regime requiring registered stakeholders (ASCs, ASAs, ANCs, ATPs) to submit advance arrival, departure and inland transhipment manifests and supporting declarations via ICEGATE, using national container and transhipment bonds, with a Cargo Identification Number system (PCIN/MCIN) to link filings; amendments follow prescribed timelines and non compliance attracts penalties.

e-Office adoption: electronic submissions should be searchable PDF with contact details for acknowledgements and tracking.
Launch of e-Office in the Commissioner of Customs, Mundra establishes an electronic records and workflow system to create a paperless office, improve efficiency, transparency, accountability and data integrity. Taxpayers are urged to send communications in PDF, preferably searchable, and to include mobile number and email to receive immediate acknowledgement and an allotted Diary Number for future reference. Trade associations and committees are asked to circulate the notice and report difficulties or suggestions.