Export realisation proof requirement: failure to submit BRC/negative statements will trigger system alerts and customs action.
Exporters must submit Bank Realisation Certificates or certified Negative Statements for Drawback EDI shipping bills identified on the commissionerate website by the final deadline; failure to comply will lead to alerts in the ICES 1.5 system and initiation of enforcement action under Section 7S(I) of the Customs Act, 1962 read with Rule ISA of the Drawback Rules, 1995, with immediate alerts placed where mailed communications were returned undelivered.

Airlines must electronically transmit outbound passenger manifests 12 hours and 15 minutes before departure in prescribed formats.
Carriers must electronically transmit pre check-in passenger manifests twelve hours before departure and final passenger manifests fifteen minutes before leaving the port of embarkation in India, in either the prescribed flat file format or UN/EDIFACT PAXLST API; final manifests in flat file format were required from 15.05.2017 and the twelve hour transmission must be implemented within six months.

Brand rate drawback clearance: failure to submit fixation letters may lead to zero-rate processing but supplementary claims permitted.
A special drive requires exporters with pending brand rate drawback claims to furnish a brand rate fixation letter, bank realisation certificate, and export performance copy within four weeks; absent compliance, claims will be processed at zero rate, though exporters may later pursue a supplementary claim under the statutory procedure.

System-generated Bill of Entry: signature and stamp of out-of-charge officer no longer required on final printout.
The Customs EDI-generated final printout of the Bill of Entry, produced after out-of-charge, bears the name and SSOID of the officer who effected out-of-charge and is therefore a system-generated document; consequently, the physical signature and stamp of the out-of-charge officer are not required on that final printout. Stakeholders are to follow this practice and report any implementation difficulties to the issuing office.

Non-requirement of signature on system-generated Bill of Entry: final printouts need no officer signature or stamp.
The final print-out of the Bill of Entry generated by the Customs EDI system bears the name and SSOID of the officer who gave out-of-charge, and therefore the signature and stamp of the out-of-charge officer will not be required on the final printout.

Passenger manifest transmission required: carriers must electronically send pre-departure and final outbound manifests to customs.
Carriers must transmit electronically the pre-check-in passenger manifest and the final outbound passenger manifest to Indian Customs in prescribed electronic formats, including a flat file format or the UN/EDIFACT PAXLST API; the flat file for outbound final manifests matches the inbound format. Immediate electronic transmission of the final outbound manifest in flat file format is to commence as directed, and carriers must modify their systems to generate and submit the additional advance outbound manifests within the specified implementation period.

Exemption from late filing charges now processed centrally by EDI special cell, decided by notified proper officer.
A dedicated special cell in the EDI Section will centrally receive and process applications for exemption from fines for late filing of a Bill of Entry across all Import Groups; such exemption requests will be dealt with and decided by the proper officer designated under the relevant notifications, eliminating the need for multiple submissions to different Groups.

Stacking code transparency: shipping lines must upload IAL stacking codes to the DPD portal so DPD clients can view allocations.
Requirement for shipping lines to upload IAL data-serial number, container number, stacking code and DPD code-on the JNCH DPD Portal, with vessel and voyage numbers indicated; uploaded information will be viewable by DPD clients. Portal credentials are provided to shipping lines and operational issues or non conforming stacking code allocations are to be reported through the portal complaint section or to the DPD Cell officer for action.

DPD facility change for waste paper: direct port clearance allowed with No Use Bond and Central Excise pre opening examination.
Manufacturer importers of waste paper with Direct Port Delivery will be permitted port clearance without mandatory CFS examination provided at assessment the Group AO records DPD instructions and the importer/CB furnishes a No Use Bond obliging presentation of containers to the jurisdictional Central Excise for examination before opening Customs seals; the Group Officer will record and close consignments only after receipt of the Central Excise examination report, report uncleared entries beyond one month, and the facility is liable to cancellation on misdeclaration.

Rebate of State Levies on textile exports: CBEC issues implementation guidance and circulars for exporters.
Rebate of State Levies (RoSL) on export of garments and made-up articles is to be implemented by CBEC through administrative guidance. The notice directs exporters, customs brokers and trade members to the Ministry of Textiles notifications and schedules that set rebate rates and to CBEC circulars that provide the operational framework for claiming RoSL, and it invites reporting of implementation difficulties to the Department.

Advance passenger data transmission required for outbound flights shortly before departure, with carriers to implement twelve hour pre departure manifests.
Carriers must electronically transmit outbound passenger manifests to Indian Customs: a twelve-hour pre-check-in manifest and a final departure manifest shortly before leaving, using the prescribed structure. Effective 15 May 2017, carriers shall transmit the final outbound manifest in flat file format identical to inbound passenger transmissions, and must update systems to provide the twelve-hour pre-departure manifest within six months. Principal Commissioners at international airports must issue Public Notices and report implementation difficulties to the Board.

Transhipment procedures for imported cotton require Customs-permitted manifest coding, escorted storage, segregation and custodian bonds.
Guidelines create a regulated procedure for international transhipment and storage of imported raw cotton at V.O.C. Chidambaranar Port Trust, requiring prior Customs permission based on IGM manifests, correct electronic manifest coding for cargo movement and container status, Customs-escorted unloading to segregated secured storage at DBGT, terminal infrastructure and EDI connectivity, seal examination and 100% checks for tampered containers, segregation and supervised re-stuffing of LCL consignments destined abroad, custodian record-keeping and bond obligations, and manifest amendment procedures for conversion to local imports where no fraud is found.

Minor amendment procedure: administrative same-day approval, designated proper officers, and a revised flat amendment fee apply.
Prescribes that minor amendments to Import General Manifests must be decided administratively and, where complete applications are submitted, approved the same day; electronic amendment requests at EDI sites must be made before approaching the proper officer. The Superintendent of Central Excise or Customs or an Appraiser is designated as the proper officer for Section 30 minor amendments, which are to be processed without adjudication or penalty. A revised flat fee for IGM amendments has been notified and all formations must maintain registers recording payment of the revised fee.

Deemed export goods treated as imports: customs duty payable on clearance; certificate of refund unnecessary if duty paid.
Indigenous goods supplied to EOUs/EHTP/STP units on which deemed export benefits were availed shall be treated as imported goods and attract applicable customs duty (after allowing depreciation on capital goods) at clearance or exit. Where such customs duty is paid, there is no requirement to refund deemed export benefits or to produce a Development Commissioner's certificate regarding refund or non availment. Alternatively, clearance on payment of excise duty under the specified notification continues to require the Development Commissioner's certificate confirming refund or non availment.

Import manifest amendment procedures set with expedited timelines and fee-based approval to deter frivolous IGM changes.
Minor IGM amendments are to be approved the same day by Superintendent-level officers or Appraisers without adjudication or penalty where no fraudulent intention exists; major amendments are generally to be approved within 24 hours by Deputy or Assistant Commissioners with escalation for delays. A combined prescribed application with required documents must be filed; incomplete forms should be avoided and deficiency memos issued the same day if accepted. A flat amendment fee has been prescribed to deter frivolous filings, and the shipping line/agent bears primary responsibility for amendments and any adjudicated penalties, while consignees and brokers are not to be penalised.

Empanelment of chartered engineers for valuation: listed firms may perform inspection and appraisement when no overseas report is procured.
Amendment notifies empanelled chartered engineering firms authorised to provide inspection/appraisement reports for valuation of second hand machinery at the Bangalore port, listing four named agencies with recognition validity, and directs that, if an importer does not procure an overseas inspection/appraisement report, the importer may obtain such inspection/appraisement from the listed agencies as notified under Appendix 2G of the Handbook of Procedure 2015-20 and related Aayat Niryat Forms.

High Seas Sale registration discontinued; verification moved to Proper Officer during bill assessment and out of charge with required documents.
Mandatory High Seas Sale registration at the Import Noting Section is discontinued; instead, Bills of Entry must state buyer, seller and High Seas Sale commission and all prescribed documents (notarized HSS contract or banker attestation, authenticated Bill of Lading, HSS and commercial invoices, CB authority, IEC copies) must be presented to the Proper Officer. The Proper Officer will verify these particulars and supporting records during assessment or before Out of Charge, and authorized brokers must submit details where multiple HSS agreements exist.

Export obligation monitoring: initial simple notice permitted and matters held pending issuance of discharge certificates; recovery if no proof.
Field formations should issue a simple notice to Advance Authorization and EPCG holders who do not submit proof of export obligation discharge; if the holder shows application for issuance of discharge/redemption certificate, Customs may keep proceedings in abeyance pending the issuing authority's decision and pursue the case via institutional coordination. If no proof of application is produced, recovery through enforcement of bond or bank guarantee may be initiated, while cases of fraud or evasion continue to attract appropriate enforcement under relevant provisions.

CTH 9801 classification: project imports lose separate tariff identity, rescission restores application of individual exemption notifications.
Once a contract for plant setup or expansion is registered, imports for the contract were to be treated as project goods classifiable under the project tariff heading, losing separate tariff identity so that differential duty rates from exemption notifications on individual goods would not apply; the Supreme Court permitted individual exemption notifications to apply to such imports, and the Board has rescinded the administrative circular imposing the contrary treatment.

Customs pre-approval waiver: importers may submit query replies without group officer approval and BoE registration hours extended.
The EDI Service Centre will accept importers' query replies without insisting on Group Officer pre-approval, and the time limit for registration of Bills of Entry by Customs staff at the Air Cargo Complex is extended to 06:30 PM; implementation issues are to be reported to the issuing office.