Electronic courier customs filing enables authorized agents to submit declarations, integrating KYC and authorization requirements.
Courier consignments are regulated under complementary electronic and manual regimes requiring customs declarations to be filed by authorised persons with specified licensing and examination qualifications, subject to a six month transition. Authorised couriers must comply with KYC verification, enhanced security and net worth requirements, retain consignee authorisations for low value consignments, and follow prescribed forms, IEC declaration rules, and value reporting for dutiable consignments. Where EDI modules are unavailable, manual procedures and existing examination and sampling norms continue, and Commissioners must oversee compliance and permit limited operational exceptions.

Refunds of 4% Additional Duty: claimants must submit prescribed documents and CA certifications to establish VAT/CST correlation and avoid delays.
Refunds of 4% Additional Duty are subject to Notification No.102/2007 and Board circulars; claims must be filed within one year of actual payment and ordinarily only one claim per bill of entry is permitted. Claimants must submit importer copy of Bills of Entry with TR-6 challans, sales invoices (hard copy or electronic with declaration), and original documentary proof of VAT/CST payment or CA-certified copies. A certificate from the Statutory Auditor/Chartered Accountant who certifies the claimant's accounts is required to correlate imports, sales and VAT/CST payments and to state that the incidence of 4% duty was not passed on, with working sheets and explanations to rule out unjust enrichment.

Advance Authorization compliance: export of sugar requires Directorate release order to validate raw sugar imports under ton-to-ton rule.
Exporters must obtain a release order from the Directorate of Sugar before exporting sugar against Advance Authorizations issued during the period when imports were allowed on a ton-to-ton basis; customs formations are instructed to refuse exports lacking that Directorate release and to report mills that may have exported without authorization.

Verification of origin for FTA imports to validate Certificates of Origin and trigger risk based post import review.
Verification of origin is required for imports under Free/Preferential Trade Agreements by examining the prescribed Certificate of Origin for completeness, signatures and seals, and by investigating doubts about authenticity or declared origin. Verification may be initiated on risk parameters-such as the duty foregone, supplier frequency, commodity origin compatibility, propensity for mis declaration, and importer compliance-or at random. The Risk Management Division will suggest selection criteria and build an EDI/RMS application to flag consignments and prompt assessing officers for post import verification.

Duty free import eligibility expanded to include suppliers and contractors, subject to principal's undertaking and liability for compliance.
Eligibility for duty free imports under the Commonwealth Games customs notification is extended to suppliers, contractors, vendors and sub vendors of the organising body and of broadcasting rights holders; imports by those entities qualify when the principal organiser or broadcasting principal furnishes the prescribed undertaking and thereby remains liable for duty if conditions are breached. The amendment also expands the list of specified goods eligible for duty free import and modifies earlier Board circular clarifications.

Anti-dumping duty scope: Spandex (elastomeric) yarn excluded; only specified polyester yarn types are covered under the notification.
The notification cites Tariff Item 5402 44 00 but expressly limits coverage to fully drawn, fully printed, spin drawn or flat yarn of polyester; consequently, Spandex Yarn (Elastomeric Yarn) is excluded from the scope of Notification No.15/2007-Cus and pending assessments should be finalized accordingly.

Computerized Bill of Entry processing under EDI system enables electronic filing, automated assessment and integrated licence and bond debiting for imports.
Computerized processing under ICES 1.5 mandates electronic filing and automated online processing of Bills of Entry and manifests with prerequisites including valid IE Code transmission, registration of CHAs, shipping agents and DGFT licences, standardized codes for currencies, units, countries and ports, and use of ICEGATE for remote filing. The system computes assessable value and duty using maintained directories, routes B/Es to Appraising Groups, supports System Appraisal, first/second check assessment, concurrent audit, and integrates licence/DEPB and Bond/BG ledger debiting; goods registration, examination and out of charge are contingent on required payments and debits.

Electronic Data Interchange enables centralized online filing and processing of export shipping bills and regulatory validations.
Launches a centralized Electronic Data Interchange (ICES 1.5) at ICD Sachin and ICD Valvada, requiring electronic filing and online processing of all categories of shipping bills with prerequisites including validated IE Codes, registrations of CHAs, shipping lines and banks, specified code usage, and bank account registration for direct credit of drawback. The system prescribes service centre and Remote EDI procedures for data entry, checklist confirmation, centralized shipping bill number generation, amendment and query protocols, customs examination workflows leading to electronic "Let Export" orders, and automated integration with DGFT and banks for DEPB, EPCG/DES and drawback processing.

Package marking requirement: unmarked export packages barred from examination and shipping bill registration; penalties for noncompliance.
Export consignments presented at Container Freight Stations must bear distinct stencil or printed package markings and sequential numbering corresponding to the shipping bill; handwritten marks and paper stickers are unacceptable except where stencil marking is infeasible and specified exemptions apply. Entry to the export shed, shipping bill registration, and cargo examination are permitted only on production of carting permission, an exporter-signed checklist with custodian endorsement of quantities, and after custodian verification of package numbers and counts. Noncompliance will invite enforcement against exporters, CHAs, or CFS operators.

Accredited Clients Programme extended to export/trading house status holders with clarified disqualification criteria and reporting powers.
Recognition of Foreign Trade Policy status holders (Export Houses/Trading Houses) is added as an eligible category for Accredited Clients Programme, subject to satisfaction of all other ACP criteria. The amendment narrows disqualifying cases in the prior three years to specified categories of deliberate duty evasion, clandestine removal warranting confiscation, fraudulent claims for tax credits or export benefits, non-deposit of collected taxes, and non-registration with intent to evade. The ACP form is amended to record FTP status and Chief Commissioners may report such disqualifying cases to the Risk Management Division for exclusion even absent a Show Cause Notice.

Customs EDI migration: centralized ICES 1.5 rollout requires ICEGATE filings, PAN registration, and pre migration submission.
Migration of New Custom House EDI operations to centrally hosted ICES 1.5 requires users to file via ICEGATE or Service Centres in prescribed message formats, complete PAN based registration and CHA Directory verification, submit pending entries before cutover, accept centrally assigned document numbering, and use electronic bank messaging for duty challans; legacy floppy filing and certain manual processes will be phased out and helpdesk contacts are provided for support.

Additional customs duty refund procedure simplified, enabling accredited importers faster sanction and direct bank credit options.
Refunds of the 4% Additional Duty of Customs (4% CVD) are to be sanctioned in full for Accredited Clients on preliminary production of TR-6 CVD challans, VAT/ST challans, sale invoice summaries (electronic), and a statutory auditor/chartered accountant certificate confirming VAT/ST payment correlation and that the CVD burden was not passed on; pre-audit is waived in favour of post-audit, claims to be cleared within thirty days. Direct bank credit by electronic transfer is optionally permitted with authorisation; CA certificate and importer self-declaration suffice without requiring audited financial statements.

Importer representative identity proof requirement mandated; authorization required for filing under EDI import clearance procedures.
Amendment requires presentation of identity proof of the importer's representative and company-issued authorization when filing documents for registration in the Examination section under the Indian Customs EDI system, added after serial no. xiii of the existing document docket list; applies to all EDI ports of the Ahmedabad Customs Commissionerate and trade is asked to report implementation difficulties to the Commissioner.

Efficient Mineral Administration: central departments to use state nominated nodal officers for inter departmental mineral data sharing.
Instruction providing an annexed list of state-nominated nodal officers from Gujarat, Goa, Jharkhand, Karnataka, Maharashtra, Orissa and Rajasthan, with designations and contact details, to facilitate data sharing on mineral matters between State mining authorities and designated Central ministries and the Department of Revenue (Customs) for implementation of efficient mineral administration.

Data quality obligations require importers and exporters to furnish complete accurate goods information; noncompliance may trigger penalties.
Importers, exporters and CHAs must declare complete and accurate information-description, brand, model, grade, specification, unit of quantity in standard units, weight and country of origin-in bills of entry or shipping bills. Appraising and dock/assessment sections shall verify all fields and return documents lacking required details; repeated noncompliance may lead to penal action, including suspension of CHA licence. Stakeholder education sessions and ICD/Mulund contact points are provided for assistance.

Accredited Clients Programme extension to FTP status holders expands eligibility and defines disqualifying customs and tax infringements.
Extension of the Accredited Clients Programme admits Foreign Trade Policy status holders as an alternate eligibility category subject to existing ACP criteria; it narrows disqualifying cases to specified Customs, Central Excise and Service Tax misconducts in the prior three financial years and empowers Chief Commissioners to report such cases to the Risk Management Division for exclusion even without issuance of a show cause notice, while requiring an application-form amendment to record FTP status.

Goods description accuracy: mandatory composition disclosure for alloy and steel imports to ensure proper classification and valuation.
Importers and Customs House Agents must furnish detailed composition and specific descriptions for imported alloy and steel products (including rolled products, pipes, rod bars, alloy segments, welding wires and rods, saw blades, and steels other than mild and plain carbon steel); vague or incomplete descriptions will be returned for correction and repeated failures may attract penal action including suspension of CHA licence.

Customs exemption procedure for Commonwealth Games imports permits importer amendment with undertaking to secure duty free clearance and compliance.
Board permits substitution of importer to OC CWG or Prasar Bharti by Customs NOC and carrier amendment to IGM/Bill of Lading, with invoice endorsement, filing or amendment of Bill of Entry in the new importer's name, and mandatory undertakings on stamp paper committing to the exemption conditions and payment of duty if obligations (consumption, re export or handover) are not met; Customs to expedite clearance and issue public guidance.

Re-credit of duty credit scrips allowed manually to enable CVD refund and manual bill of entry processing
Registration of re-credited DGFT duty credit scrips for refund of CVD shall be allowed on a manual basis where EDI cannot record such re-credits; manually filed Bills of Entry may utilize re-credited balances. Commissioners must issue consolidated certificates showing total sanctioned refunds to enable DGFT re-crediting. Manual processing is permitted only where the duty payable does not exceed the re-credited scrip balance, re-credits must be used for BCD and CVD only, and measures must be taken to prevent misuse; administrative notices and reporting to the Board are required.

Computerized processing of Bills of Entry at ICD Maliwada mandates electronic filing, registration and automated assessment workflows.
Computerised processing of Bills of Entry at ICD Maliwada requires electronic filing and pre registration (IE Code, CHA, shipping/agents, licences and ICEGATE), strict data capture per Annexure C, and adherence to code lists and bank certified exchange rates. ICES automatically validates declarations, applies exchange rates, assigns B/Es to Appraising Groups, computes duty using tariff and notification directories, supports System/First/Second check appraisement, concurrent audit, and generates assessed B/E and TR 6 challans for payment and goods examination. Licence, DEPB and Bond registration and debit/credit rules are mandatory for claiming exemptions and for goods release.