Classification of mobile cranes: guidance hinges on movement under load and mechanical integration determining tariff characterisation.
Guidance distinguishes mobile lifting-and-handling machines for tariff classification by reference to movement under load, location of propelling and control elements, engine arrangement, and the degree of mechanical and functional integration between chassis and working machine. Machines that do not move under load or move only subsidiarily, and that locate propelling/control elements in the working-machine cab, are characterised as cranes; machines that move under load or merely have the working machine mounted on a general-purpose vehicle chassis are characterised as motor vehicles. Outriggers and integrated substructure supporting lifting function are indicative of crane classification.

Anonymised escalation mechanism enables grievance monitoring for delayed Bill of Entry assessment while preserving assessing officer and location anonymity.
Faceless Assessment introduces an Anonymised Escalation Mechanism on ICEGATE for importers and Customs Brokers to register grievances concerning delayed assessment of Bills of Entry. Tickets are routed in ICES to VDN officers where assessment is pending at a Faceless Assessment Group port and to ADN officers where it is pending at the port of import. The ticket follows the Bill of Entry upon transfer between these locations. Following assessment completion, ICES closes the ticket and reflects its closed status on the ICEGATE grievance dashboard.

Transhipment via riverine-rail routes enables Bangladesh FCL exports through India under mandatory registration, bonding and e-seal tracking.
Transhipment of Bangladesh's containerized exports is allowed via Hemnagar into India by barge to Kolkata/Haldia and then by rail to Nhava Sheva/Mundra for export; restricted to FCL containers and excluding prohibited/security sensitive goods. An authorised carrier must register, furnish a bond equivalent to twice the value of goods, provide three working days' advance intimation, file a quadruplicate Bill of Transhipment with declared OTLs, supply loading plans, and ensure cargo security using OTLs, RFID tarpaulin seals and ECTS tracking, with Customs checks and electronic transmission of BoT and monitoring at each stage.

Export prohibition on broken rice restricts exports, allowing only consignments loaded or registered before the policy change.
Export policy for broken rice under ITC (HS) code 1006 40 00 is amended from Free to Prohibited, with the transitional arrangement in Para 1.05 excluded. A short exception permits export of consignments that were loaded, had shipping bills filed with vessels berthed/anchored and rotation numbers allocated, or were handed to Customs and registered prior to the notification, subject to port authority confirmation where applicable.

Concessional import duty rules broadened to cover specified end use, allow limited utilisation extensions, and revise guarantee norms.
The 2022 IGCR Rules broaden IGCR coverage while retaining core procedures: where utilisation time is unspecified six months applies, with a one time three month extension possible for reasons beyond the importer's control; mandatory intimation, IIN generation, bond submission, record maintenance and monthly statement filing continue, and a new online confirmation form allows immediate bond re credit by the jurisdictional AC/DC prior to the monthly statement.

AGMARK certification requirement suspended for imported food consignments pending further orders, altering import compliance obligations.
The AGMARK certification requirement for imported food consignments is placed in abeyance pending further orders, following FSSAI's advisory that the Directorate of Marketing and Inspection does not issue overseas certification under the Agricultural Produce (Grading and Marking) Act. The Board has modified its earlier Instruction No. 12/2020 to reflect this temporary suspension and instructs that implementation issues be reported to the Board.

Closed-container inland-waterway exports: ICD-cleared containers to Bangladesh require e-seals, ECTS tracking and port transshipment controls.
Export containers cleared at ICDs may be moved to Bangladesh via inland waterways in two legs: first from ICD to Kolkata/Haldia by road or rail after grant of the Let Export Order, with containers sealed using RFID e seals declared in the Shipping Bill and LEO issued under EDI/RMS; second, verification of e seals at the gateway port, submission of a container placement plan, loading onto barge/vessel with tarpaulin and ECTS monitoring where feasible, transmission of seal and placement data to LCS Hemnagar, re verification at Hemnagar, and final border crossing report enabling EGM reconciliation and discharge of the transshipment bond.

Disposal of seized gold: clarified valuation, quarterly transfer cycle, minimum handover threshold, and inclusion of pure gold jewellery.
This Instruction modifies Instruction No.27/2021-Customs to require recording gold purity at seizure, entering tariff value or an average market price in the stock register at handover to the processor, and using tariff value for refunds where seizure occurred in a customs area or average market price where it did not; the average market price is to be approved by the Joint Pricing Committee. It prescribes a quarterly schedule for certification, intimation, handover, delivery and realisation, sets a minimum accumulation threshold before intimating the processor with an exception for the final quarter, expands the procedure to 24-carat jewellery, and revises zone-to-mint mappings.

Plant quarantine exemption: bamboo sticks under 6mm excluded from PQ clearance for processed items list.
The Department of Agriculture & Farmers Welfare approved inclusion of bamboo sticks less than 6 mm thickness in the list of processed plant items exempt from Plant Quarantine Clearance; the Ministry of Finance (CBIC) instructed customs and preventive formations to sensitize officers, implement the revised Annexure of exempted processed items, and report any difficulties in operationalising the change to the Board.

Export prohibition on wheat and meslin flour products now restricts exports except by government permission and quality certification.
Export policy for HS Code 1101 items is amended: Wheat or Meslin Flour and specified wheat-flour products are no longer exempt and their export status is changed from Free to Prohibited. Transitional arrangements under Para 1.05 of the Foreign Trade Policy do not apply. Exports remain possible only by Government of India permission to meet food-security requests of other countries and, where allowed, require Inter-Ministerial Committee approval and Quality Certificate issuance by the Export Inspection Council or its authorized agencies.

System generated examination orders for faceless assessment standardize container and item level inspections and limit discretionary additions.
RMS will centrally generate consolidated, standardized examination orders for each risk selected Bill of Entry, specifying selected containers, designated container areas/parts, percentage or item level instructions, and additional examination directives. Assessing officers may view and, only in exceptional cases with approval, supplement these pre populated orders; shed/examining officers must follow RMS instructions, record any approved deviations in the system, and coordinate with Container Scanning Division instructions where applicable.

Compounding of customs offenses: verification limited to full disclosure and targeted immunity added for specified offense.
The compounding authority's satisfaction is confined to verification that the applicant has made full and true disclosure. The amendment makes the offense under section 135AA compoundable and mandates immunity where that offense alone is involved. Principal Chief/Chief Commissioners must run periodic outreach to increase use of compounding, and the Director General, Data Management must report each Zone's receipt, timely disposal of compounding applications (including disposal within six months) and the sums realized as compounding amounts.

Display Assembly imports with only display components ( back support) attract 10% BCD; assemblies with extra parts attract 15% BCD.
Concessional BCD treatment: a Display Assembly comprising touch panel, cover glass, brightness enhancement film, indicator guide light, reflector, LED backlight, polarizers, LCD driver on FPC, FPCs for display, and LCM/OLED module-whether or not fitted with a metal/plastic back support frame only for structural support-qualifies as a Display Assembly attracting a BCD rate of 10%. If the display assembly is imported together with additional functional parts or subassemblies (e.g., mechanics, sim tray, antenna pin, speaker net, keys, battery compartment, or extra FPCs), the whole assembly is classifiable as general parts and attracts a BCD rate of 15%.

Re-export drawback claims require complete documentation, tax-credit safeguards, timely deficiency compliance, and verification before processing.
Drawback claims on re-export of imported goods must be supported by prescribed import and export records, duty-payment evidence, a notarised affidavit, and integrated-tax safeguards. Incomplete claims must be returned with a deficiency memo within fifteen days, while complete or rectified claims are acknowledged and registered. Non-compliance with a deficiency memo within the applicable period makes the claim time-barred. Registered claims require verification that no duplicate refund, audit objection, or recovery demand is pending.

Consistency with Rules of Origin: officers must apply CAROTAR aligned with trade agreement verification and information rules.
Officers must apply CAROTAR consistent with the Rules of Origin in the relevant trade agreement; where conflict exists, the Rules of Origin prevail. Proper officers may request further information if origin criteria are suspect and may proceed to further verification if importers do not provide required information, all subject to the verification standards and procedures of the applicable trade agreement.

Arrest for customs offences restricted to exceptional situations with revised value and offence based thresholds.
Arrest powers under the Customs Act are to be exercised only in exceptional situations where specified operational thresholds or offence characteristics are met, including unauthorised baggage importation, smuggling of high value or prohibited goods, wilful mis declaration or concealment in appraisement cases, fraudulent evasion of duty, misuse of drawback or exemptions, and fraudulently obtained instruments; certain categories (counterfeit currency, arms, explosives, antiques, art treasures, protected wildlife and endangered species) fall outside the value thresholds and may warrant arrest based on facts and circumstances. The Board directs circulation of these revised guidelines and reporting of implementation difficulties.

Prosecution thresholds for customs offences updated, altering when high-value smuggling and commercial fraud cases are initiated.
Revised monetary thresholds for initiating prosecution under the Customs Act, 1962 set specific limits for baggage/outright smuggling and appraising/commercial-fraud cases, triggering prosecution where unauthorized importation, wilful mis-declaration, concealment of restricted goods, duty evasion, fraudulent drawback or fraudulent use of instruments meet the prescribed thresholds. Non-declaration of foreign currency by foreign nationals/NRIs at departure exceeding the baggage threshold should not automatically lead to prosecution if lawful acquisition and inadvertent non-declaration are claimed. Sanctions granted after this Circular must follow the new limits and pending unfiled sanctioned cases must be reviewed accordingly.

Health Certificate requirement for imported milk, pork and fish mandates sanitary attestations ensuring food safety before entry.
Imported consignments of milk and milk products, pork and pork products, and fish and fish products must be accompanied by a Health Certificate issued by the exporting country's Competent Authority in the prescribed Annexure-I format, containing product identification, transport and entry details, authorised official attestations of establishment approval, compliance with Indian Food Safety and Standards product, microbiological and additive requirements, hygienic production and HACCP-based controls, absence of prohibited residues beyond prescribed limits, and a ninety-day certificate validity.

Export policy amendment makes exports of wheat-flour items subject to IMC recommendation and quality certificate requirement.
Export policy for items under HS Code 1101 remains 'Free' but export is conditioned on recommendation of the Inter-Ministerial Committee (IMC), and IMC-approved shipments require a Quality Certificate from the Export Inspection Council or its authorized agencies. Transitional arrangements under Para 1.05 of the Foreign Trade Policy are excluded, while specified consignments already loaded or registered with Customs during the interim period are permitted to export.

Round-the-clock customs clearance expanded to inland container depots, allowing locally designated extended clearance regimes subject to resource and publicity requirements.
Pr. Chief/Chief Commissioners may designate Inland Container Depots for extended customs clearance in one of three modes: round the clock clearance, seven day clearance with stipulated hours, or specified extended hours on certain days. Designation can be limited to specified import/export categories (facilitated Bills of Entry, reefer/perishable exports sealed before Customs, free Shipping Bills) or cover all such categories. Authorities must consider trade requests, volume and commodity nature, involvement of other agencies, custodians' arrangements and cost recovery; ensure staffing and logistics; issue Public Notices and Standing Orders; and inform the Board by email.