Mandatory export data enhancement: shipping bills must record origin, preferential agreement and standard unit code, and GSTIN required.
From 15.02.2020, Shipping Bills filed electronically on ICEGATE must include for each item the State and District of Origin, any applicable Preferential Agreement, and the Standard Unit Quantity Code (SQC) for the tariff heading; additionally, GSTIN declaration is mandatory for GST registered importers and exporters, and DG (Systems) will publish field level technical guidance.

Transhipment of export cargo: pilot facility via land customs to Kolkata extended; stakeholders urged to report implementation difficulties.
The Central Board of Indirect Taxes and Customs has extended a pilot mechanism permitting transhipment of export cargo from Bangladesh through designated Land Customs Stations for onward movement to Kolkata Port or Airport in containers or closed bodied trucks; the facility continues under prior circulars as amended and officers are instructed to facilitate prescribed customs controls, documentation and container integrity, while reporting any implementation difficulties to the Board.

Valuation of second hand machinery: certified chartered engineer inspection reports must support declared import values.
Valuation of imported used machinery should use the transaction value where Rule 3 applies; if not, subsequent valuation rules may be impracticable and the proper officer may need to apply the residual method under Rule 9 to account for condition, depreciation, refurbishment and related pre shipment or dismantling charges. To ensure uniform and commercially realistic valuation, Customs will accept inspection/appraisement reports from qualified Chartered Engineers based in the country of sale or from engineers empanelled by the Customs House, using prescribed Form A (overseas) or Form B (local) reports, and will compare declared values against appraisal and depreciated values, invoking Rule 12 where significant differences arise.

Sea Cargo Manifest Transhipment Regulations require ICEGATE registration and dual-format message testing before full format switchover.
The notification requires all stakeholders to register and apply via ICEGATE to operate under the Sea Cargo Manifest Transhipment Regulations, with entities filing specified messages and manifests. Some classes must satisfy particular registration conditions such as pre registration of a National Surety Bond, while others receive auto approval after meeting ICEGATE prerequisites. Entities performing multiple roles must submit separate applications. During the interim testing phase stakeholders must transmit both existing and new format messages to ensure smooth switchover; registration approval queries are handled online with manual submission of additional documents where required.

Customs Health Cess imposed on specified medical device imports; ICES updated to calculate cess and apply exemptions automatically.
Customs Health Cess has been introduced on imports of specified medical devices as a duty of customs at the ad valorem rate; exemptions have been issued and declaration of the tariff item will cause automatic calculation of the cess in the electronic system.

Social Welfare Surcharge payable in cash; not admissible for MEIS/SEIS scrip debit, per administrative circular.
Levy and collection of the Social Welfare Surcharge on imports under schemes including the Merchandise Exports from India Scheme and the Services Exports from India Scheme require payment of the surcharge in cash at import clearance, and the surcharge is not eligible for debit against MEIS or SEIS scrips; stakeholders are directed to follow the detailed procedural guidance set out in the referenced administrative circular.

Import policy change: goods under Exim code 151190 moved from free to restricted import regime, affecting import clearances.
Import policy for goods under Exim code 151190 has been changed from free to restricted pursuant to DGFT Notification No. 39/2015-2020. A Public Notice from the Commissioner of Customs, Cochin dated 03.02.2020 notifies customs brokers, importers, exporters and other stakeholders of this amendment and encloses the DGFT notification to inform them of the revised import clearance status and related compliance requirements.

Sea cargo manifest registration requires ICEGATE enrolment and testing to enable filing in new prescribed manifest formats.
Registration under the new Sea Cargo Manifest Regulations (SCMTR) requires all maritime stakeholders to enrol and apply through ICEGATE to file specified messages and manifests in the new formats; distinct stakeholder categories must submit separate applications per role, some registrations are auto-approved while others require customs officer approval, and a testing phase mandates filing in both old and new formats to ensure smooth switchover.

Customs duty revisions and tariff reclassification impose immediate rate changes and new verification and ledger mechanisms.
Immediate scope of the Finance Bill, 2020 notifications includes chapter wise amendments to Basic Customs Duty rates and tariff lines, withdrawal or conditioning of concessional entries and exemptions, adjustments to Social Welfare Surcharge and NCCD for specified goods, imposition of a Health Cess on medical devices (with stated exemptions), creation of a preferential treatment verification regime under a new Chapter VAA, establishment of an Electronic Duty Credit Ledger, strengthened safeguard and anti circumvention rules, and specified retrospective GST/cess measures; select changes take effect by declaration under the Provisional Collection of Taxes Act, 1931.

PGA e-SANCHIT: Beneficiaries barred from uploading LPCOs from 31 Jan; PGAs must upload recent permits.
Implementation of PGA e-SANCHIT requires PGAs to upload digitally signed LPCOs on e-SANCHIT; four new PGAs are added, bringing total enabled PGAs to 47. From 31.01.2020 beneficiaries are barred from uploading previously issued LPCOs; PGAs must upload LPCOs issued in the 15 days before the cut-off and may upload earlier LPCOs to enable beneficiary use. Communications will occur via ICEGATE-registered e-mails and beneficiaries should ensure correct e-mail registration.

Exemption on copper concentrates imports: declared gold and silver value excluded from basic customs duty when assay certificate provided.
Exemption permits exclusion of the value of gold and silver in imported copper concentrates from basic customs duty upon production of an assay certificate; system changes require importers to set the RSP flag to C, enter the notification and the combined gold and silver value in the RSP table, and the electronic system will automatically exclude that value for basic duty computation while keeping total invoice value for additional duties.

Import of gifts prohibition bars courier and post gift imports except lifesaving drugs and Rakhi; duties apply.
Imports presented as gifts through post or courier are prohibited except for life saving drugs/medicines and Rakhi; goods offered as gifts may be imported only on payment of full applicable customs and integrated tax. Prior value cap instructions on personal imports have been rescinded. Officers must apply customs valuation law and rules to curb undervaluation of courier and post imports, and the notice is to be treated as a standing order.

Import testing requirement for toys mandates randomized sampling, NABL laboratory testing and conditional clearance subject to bonding and compliance.
Procedural amendment mandates first-check assessment of imported toys with randomized representative sampling for NABL testing (minimum ten percent by item category), documented via Part A and Part B Test Memos; sealed samples and memos are handed to importer representatives. Importers may warehouse goods pending results, removal only after successful testing. Laboratories send duplicate sealed reports to Customs Group VI and importers produce originals at assessment; conforming consignments are cleared. AEOs may obtain provisional clearance on a No Use bond, cancelled after successful testing. Failed samples trigger further testing of other models; nonconforming goods must be re-exported or destroyed at importer's cost.

Social welfare surcharge must be levied on imports and cannot be paid through export duty credit scrips going forward.
Social Welfare Surcharge is an additional customs duty calculated on the aggregate of duties, taxes and cesses and is not exempt under the Foreign Trade Policy or related exemption notifications. Duty credit scrips operate only as a mode of payment for specified customs and excise duties and do not permit debiting of SWS; therefore SWS must be paid in cash going forward, while past debits through scrips up to the transitional cut-off will be accepted administratively.

Paperless processing of PGA licenses via SWIFT requires stakeholder compliance; report implementation difficulties promptly to Customs.
Implementation of PGA e-SANCHIT mandates paperless processing of Licenses, Permits, Certificates and Other Authorizations (LPCOs) via SWIFT uploads by PGAs, pursuant to Board Circular No. 03/2020 dated 15.01.2020; importers, exporters and customs brokers are directed to comply and to report any implementation difficulties to the Customs office.

Bill of Entry filing suspension in ICES during budget directory updation; Shipping Bill processing continues, Section 48 approvals paused.
ICES directory updation after the Union Budget will require temporary changes: Bill of Entry filing in ICES will be suspended from 2000 hrs on 1 February 2020 and Section 48 approvals stopped at that time; the system will remain available for other functions with ticker notifications on CITRIX, CBIC and ICEGATE. Shipping Bill filing and processing will continue, and export duty/cess announced during the budget should be tracked for Shipping Bills filed on or after 1 February, with manual collection until directories are updated online. Bills of Entry filed before the suspension time will continue to be processed.

Import and export access through Ghasuapara LCS expands under amended customs notification, subject to specific prohibitions and restrictions.
Amendment to the customs notification governing Ghasuapara Land Customs Station removes the earlier export-only restriction and extends the station's scope to import and export purposes. Accordingly, all goods may be exported and imported through Ghasuapara LCS, subject to any specific prohibition or restriction applicable to particular goods.

Revision of All Industry Rates updates duty drawback rates and caps, prescribing suffix rules to claim revised drawback.
Revision of All Industry Rates (AIRs) of Duty Drawback establishes revised AIRs and appropriate caps for tariff items effective 04.02.2020, requires use of suffix 'B' to claim AIRs and suffix 'D' for alternate AIRs under Special Advance Authorization Scheme, introduces and revises tariff items, increases or rationalizes rates across multiple sectors due to changes in duties, CIF/FOB values and import intensity, and directs field formations to exercise due diligence, monitor valuation and drawback outgo, prevent misuse, and report trends or cap review proposals to the Board.

Grievance Redressal Committee established to address GST taxpayer grievances, with zonal/state composition and referral powers.
Constitution of a Grievance Redressal Committee for Hyderabad Zone/Telangana State comprising Central and State Tax co-chairs, secretaries, nodal officers and stakeholder members for a two-year term. The Committee shall examine and resolve GST taxpayer grievances, including procedural and IT-related issues, and refer matters requiring legislative or instructional change to the GST Council Secretariat and the Policy Wing of the CBIC. It will convene at least quarterly or as decided by co-chairs, and stakeholders may send grievances to the two named Secretaries at the specified contact addresses and emails.

Grievance redressal committee for GST grievances, with quarterly meetings to resolve taxpayer issues and refer policy reforms.
Constitution of a Grievance Redressal Committee for Hyderabad Zone/Telangana with Central and State co-chairs, nominated members from tax administration and stakeholders, and two-year member terms. The Committee will examine and resolve GST taxpayer grievances (including procedural and IT issues) and refer matters requiring changes in laws, rules, notifications, forms or circulars to the GST Council Secretariat and the CBIC policy wing. It will meet quarterly or as determined by co-chairs; stakeholders may send grievances to the designated secretaries using the provided contact details.