Fuel oil testing and classification sets stepwise criteria to categorize imports as compliant fuel, re refinable waste, or hazardous waste.
Imports of furnace oil/waste oil must follow a stepwise protocol: initial screening for inorganic acidity, ash, sediment and water; viscosity testing to assign one of four grades or mark as off specification; grade specific maximum sulphur limits; flash point and calorific value thresholds to confirm furnace oil status; and, for off specification/waste, organic halide (AOX), PCB and heavy metal testing to determine re refining suitability or hazardous waste classification per Appendix 1 limits.

Export import documentation amendments require Government/Private status, BIN, EXIM scheme codes and MRP/abatement disclosures for customs processing.
Revised formats for DTRs, manual Shipping Bills/Bills of Export and manual Bills of Entry effective 1.7.2001 require additional fields: trader status as Government or Private, port code, country code, Business Identification Number (BIN), EXIM Scheme Code per item, State of Origin and quantity in Standard Units (to remain blank until notified). Manual forms also add PMV in Shipping Bills and new Bills of Entry columns for MRP, abatement and a distinct value column for calculating additional customs duty where MRP-based valuation with abatement applies.

Standard importer/exporter code requirement: exempted importers must use prescribed standard codes or obtain authorization to transact via ICES.
DGFT notified standard importer/exporter codes must be quoted by specified exempted categories when filing bills of entry and shipping bills through ICES, with the service centre capturing those codes. For persons without any IE code (either because they failed to obtain one when required or belong to exempted classes lacking a prescribed standard code), Customs will permit use of a generic code to process documents through ICES only after obtaining permission from the designated Assistant/Deputy Commissioner; those who should have held an individual code will be allowed use of the generic code after adjudication for the offence.

Duty free re importation of graded diamonds enabled for eligible exporters, streamlining certification and identity verified re entry.
Amendments align EXIM Policy and HOP provisions with customs and central excise notifications to revise duty and procedural treatment for gem & jewellery and EOU/EPZ/STP/EHTP/SEZ units: permitting duty free re importation of graded diamonds for eligible exporters with identity verification; extending export against supply by foreign buyer to eligible exporters subject to bond and bank guarantee; relaxing NFEP linkage for limited DTA sale of rejects, by products and scrap at concessional duty; authorising subcontracting abroad, additional duty free import items, EPCG debonding at the prevailing single duty, sourcing against ARO/DFRC with defined duty liabilities, and procedural reliefs for perishable agricultural consignments.

Disposal of imported firearms prohibited during owner's lifetime; post death transfer allowed to heirs and sale to licensed holders.
No transfer or sale of customs cleared imported firearms is permitted during the lifetime of the importer. After the owner's death, disposal is allowed by transfer to legal heirs, and those heirs may sell the firearm to a licensed firearm holder or to an arms dealer, in accordance with the Home Ministry's clarification.

Certification of export documentation permits customs-certified shipping bill copies to serve as proof of export when the EDI system fails.
Where the EDI system does not generate the E.P. copy, exporters shall present the exchange control copy of the shipping bill, container loading plan, mate receipt and sailing report to the Assistant/Deputy Commissioner (Export) who will verify export particulars in the EDI, stamp and certify the photocopy with vessel and sailing details as proof of export under the Central Excise rules and release the AR4 form; the procedure is temporary pending software corrections.

Maintenance of Computers: Heads of Department may award AMCs to PSUs and privately up to specified limit, higher approvals required.
Maintenance of computers covers hardware and peripherals; site components like DG sets and air conditioners are excluded and require prior Ministry sanction. Heads of Departments may award AMCs to public sector undertakings subject to General Financial Rules, awarding to the lowest bidder and directly if the lowest is a PSU; if the lowest bidder is non-PSU Ministry approval is required. Mainframe software follows hardware rules; desktop software maintenance should be done in-house. HODs may award AMCs to private parties up to an aggregate limit of two lakhs per financial year, with proposals above delegated limits sent to the Ministry through the Commissioner (Systems).

Location codes requirement: notifications under section 8 must include location codes; commissioners to obtain and reissue.
All future notifications under section 8 of the Customs Act must state the location code for the relevant port/airport/ICD/CFS/LCS, obtained from the Directorate of Systems; existing notifications should be re issued to include the location name and code, and Commissioners must inform the Directorate if any station's code is missing and report implementation difficulties to the Board.

Standard IE codes required for exempted importers and exporters; individual IECs needed to claim drawback or export benefits.
The DGFT has notified standard IE codes for specified exempt categories and such persons must declare those standard codes on bills of entry and shipping bills filed through ICES; ICES has been modified to capture these codes. Exporters seeking drawback or other export benefits must obtain an individual IE code and PAN based business identification, register Authorised Dealer details and open a designated bank account. Where no code exists, a temporary code may be allocated for ICES processing with permission of the designated Assistant/Deputy Commissioner; persons required to have an IE code but without one will be allowed the standard code only after adjudication of the offence.

Drawback eligibility under DFRC Scheme: All Industry or brand rates allowed where CVD paid on imports and no cenvat.
Exporters under the DFRC Scheme may claim All Industry Rate of drawback for SION specified inputs imported and cleared on payment of CVD, and may claim brand rate for non SION inputs procured indigenously, in each case only if no cenvat credit was availed; a transitional provision allows AIR equivalent to the central excise duty portion for exports made during the scheme's initial implementation period despite earlier notification technicalities.

DEPB entitlement denied where inputs were imported duty free under bond; exporters must declare duty free imports on shipping bills.
DEPB is not available for exports manufactured from inputs imported duty free under a bond/BG mechanism; the duty free import facility and DEPB are mutually exclusive. Exporters must declare on the shipping bill any duty free imports and Customs must verify such declarations to prevent wrongful DEPB grant, supported by trade notices and standing orders for staff and trade.

Duty Drawback: new excise levy prompts conditional drawback rules and declaration-based claims for exporters not availing Cenvat.
Levy of terminal Central Excise on branded ready-made garments requires drawback adjustments: drawback is conditional on non-availment of Cenvat, with separate drawback entries reflecting Customs allocation where Cenvat is availed and proportionate caps; exporters outside the Central Excise net may claim higher existing drawback rates on a declaration of excise exemption and non-availment of Cenvat, and Customs need not obtain further central excise certification if exports are not under AR-4 procedure.

All Industry Rate drawback: do not require proof of actual duty payment for AIR claims; investigations need prior approval.
Field formations must not insist on documentary proof of actual import or duty payment for claims made at the All Industry Rate under Rule 12(1)(a)(ii), because AIRs are based on weighted averages of input consumption and duty incidence across representative exporters and do not reflect an individual exporter's actual inputs or duties; the first proviso to Rule 3 is a Directorate guideline and not authority to alter AIR claims, and suspected fraud investigations require prior written Commissioner approval.

Shipping bill amendment window: exporters and agents must correct EDI errors within a short grace period or face legal action.
Because the new Export Module disallows amendments after the Sailing Report is fed, Preventive Officers are directed to delay feeding the Sailing Report into the system for a short grace period after vessel sailing to permit exporters, CHAs and shipping agents to make necessary amendments to shipping bills, rotation numbers and EGM data; failure to correct data within this period will be viewed seriously and may result in proceedings. Parties must furnish correct and authentic data to the EDI Service Centre and dock Customs officers to avoid errors in EP/DEPB copy generation.

All Industry Rate drawback: field formations must not demand proof of actual duty or input importation with AIR claims.
Field formations should not require proof of actual duties paid or proof of import/indigenous nature of inputs for individual consignments when exporters file a declaration under Rule 12(1)(a)(ii) to claim the All Industry Rate, because the AIR and its customs and excise portions are based on weighted averages and do not reflect the specific input consumption or duty incidence of any particular exporter or shipment.

Transhipment procedure: consolidated LCL imports may be de-stuffed, re stuffed and transhipped subject to Customs formalities.
LCL import consignments may be de-stuffed, consolidated by destination at gateway ports or nearby CFSs, re-stuffed into containers and transhipped to inland ICDs/CFSs provided the Goods Imported (Conditions of Transhipment) Regulations, 1995 are complied with; the shipping line must file the IGM and sub-IGMs, consolidation and re-stuffing must occur under Customs and surveyor supervision with tally lists, surveyor reports and custodian seals accompanying sub-IGMs.

Trade facilitation for container movement: permission to move containers to ICDs/CFSs subject to proof of safe transportation.
CONCOR is permitted to move containers from port terminals to ICDs/CFSs subject to furnishing a train summary (container number, shipping line, size, destination, train/wagon numbers, seal number, SMTP number and date) for rail and equivalent details for road. CONCOR must ensure safe transportation and provide proof of safe transportation and a landing certificate signed by the proper Officer of Customs to JNCH within the stipulated period; failure to produce these documents will result in cancellation of the facility and legal action. A copy of the SMTP issued at port of entry must be provided to the custodian/CONCOR by the shipping agent. Metallic scrap movements are limited to authorised ICDs.

Monitoring of customs bill pendency requires daily oversight by appraising and supervisory officers with progress reporting.
Monitoring of pendency in respect of Bills of Entry and Shipping Bills is mandated through strict daily oversight; Appraising Officers must perform assigned duties diligently and supervisory officers must undertake close monitoring, test checking and prompt follow-up on pendencies beyond a reasonable time, with senior commissioners ensuring compliance and reporting progress upwards.

Fast track clearance delegated to AO of export oriented units, centralising registration scrutiny and out of charge procedures.
Registration scrutiny and issuance of the subsequent out of charge order for fast track clearances of export oriented units and processing zones shall be performed by the Assessing Officer of the export-oriented unit department rather than by the Import Commissionerate FTCS Assessing Officer; this consolidated procedure takes immediate effect.

Retail sale price declaration required for customs additional duty and national calamity duty; import entries must include RSP.
Importers and customs house agents must declare the Retail Sale Price (RSP) in rupees for each distinct article and pack size in the amended service-center declaration so ICES can assess additional duty under section 3 and apply the National Calamity Contingent Duty; the system will compute applicable abatement by reference to Central Excise Tariff headings and allows amendment of declared RSP at prescribed stages subject to approval.