Accurate goods declaration requirements for imported pesticides-misdeclaration may lead to customs penalties and permit verification.
Importers and Customs House Agents must provide full, correct particulars in the Bill of Entry-complete description, common and chemical names, grade and specifications-to enable proper classification, valuation, duty levy and application of import restrictions; failures may invite penalties. Customs officers must verify that pesticides and insecticides have required registrations and import permits, specifically checking certificates issued by the CIB & RC under applicable insecticide registration rules.

E-payment of customs duty now mandatory for high-value transactions and accredited clients, via ICEGATE and designated banks.
E-payment of Customs duty is mandated for importers paying one lakh rupees or more per transaction and for Accredited Clients regardless of amount; payments must be made via the Customs E-Payment Gateway (CEG) on ICEGATE through designated authorised banks. Registered ICEGATE users log in to view unpaid challans; unregistered users may pay by entering the importer's IE Code. On successful bank payment a cyber receipt is issued and ICEGATE transmits payment particulars to ICES so the Bill of Entry moves to the examination queue. A VERIFY option and a 24-hour helpdesk are available for incomplete transactions.

Self-assessment of customs duty shifts assessment to importers/exporters while preserving customs' power to verify and re-assess.
Self-assessment requires importers/exporters to declare correct classification, value, duty rate and exemptions by electronically filing Bills of Entry or Shipping Bills, with customs empowered to verify selectively via the Risk Management System and to re-assess or provisionally assess (on security) where necessary; manual filing and provisional assessment are permitted only in genuine, exceptional cases, and on-site post-clearance audits may verify declarations at traders' premises.

Legal metrology requirement: importers and exporters must declare measurements in approved metric units on customs documents.
The amendment substitutes the Standards of Weights & Measures Act, 1976 with the Legal Metrology Act, 2009 effective 1 August 2011 and requires importers, exporters and Customs House Agents to declare measurements (weight, volume, length or area) in Bills of Entry and Shipping Bills only in units approved under the Legal Metrology Act, 2009; earlier public notices referring to the previous Act stand amended as applicable.

Prohibition on carrying rice in passenger baggage to the USA bans non commercial rice consignments and mail.
Phytosanitary regulations prohibit non-commercial rice consignments from pest affected countries and bar rice carried in passenger baggage or sent by mail to the United States; air passengers must not carry rice and Commissioners of Customs are to issue public notices and advisories to staff, trade and passengers to ensure compliance.

Subscription access to customs daily import export lists extended; demand draft payment only, data delivered by email or post.
Extension of subscription access to the Daily List of Imports and Exports for Bangalore Customs for 2011-12 on monthly, half yearly or annual terms; payment must be made by Demand Draft/Pay Order in favour of the Commissioner of Customs and sent to the Deputy Commissioner (Preventive). Subscriptions are non refundable, subscribers must state intended use of data, and outstation delivery is by e mail or registered/speed post. The notice enumerates import and export data fields to be supplied and notes such fields may change with ICES Version 1.5 updates.

One Time Seal requirement for Nepal transit goods mandates serial endorsement and mandatory customs verification in transit declarations.
An additional One Time Seal (OTL) must be affixed by Indian Customs on Nepal-bound transit goods via Kolkata/Haldia, with the OTL serial number endorsed in the Customs Transit Declaration (CTD). Land Customs Station officers are required to verify the physical OTL and match its serial number against the CTD; such checking by Customs officials is mandatory and subject to strict compliance.

Mandatory e-payment for higher-value customs transactions and accredited importers; ICEGATE online payment enables immediate clearance.
The Board mandates e-payment of Customs duty for importers above a specified per-transaction threshold and for Accredited Clients, to be notified separately. Payment is made via the Customs E-Payment Gateway at ICEGATE through authorised banks: users select unpaid challans, choose a designated bank, complete bank login and payment, obtain a cyber receipt, return to ICEGATE to finalise the transaction, and use the VERIFY option for incomplete transactions; ICEGATE then relays payment details to ICES enabling the bill of entry to move to examination without physical proof of payment.

Courier electronic declaration compliance: IEC mandatory for low value dutiable imports retained, procedural and exam eligibility relaxations granted.
IEC Branch Code fields in Forms D/CBE XIII and E/CBE XIV and the AD Code field in Form E/CBE XIV shall be treated as non mandatory, while mandatory IEC declaration for low value dutiable consignments in Form D/CBE XIII continues. Transition for qualification under CHALR regulation 8 is extended to 31.12.2011; employees of authorised couriers are permitted as a one time measure to sit the CHALR regulation 19 examination until 31.12.2011 but may not work for CHAs. Consignee authorisation for certain low value consignments may be obtained at delivery and retained for one year or until inspection.

Import controls on hazardous electronic waste require prior permission for second hand electronics and mandate re export for illegal imports.
Imports of waste electrical and electronic assemblies are regulated and certain items require Prior Informed Consent; entries covering electrical and electronic assemblies destined for direct re use, including second hand computers, require permission from the environmental regulator. Contravening imports are treated as illegal traffic and must be re exported at the importer's cost within the timeframe prescribed by the Rules.

Cess on lac/shellac exports no longer payable following repeal of the Produce Cess Act; field units to cease collection.
Exports of lac and shellac are no longer subject to cess because the Produce Cess Act, which imposed that levy, has been repealed; authorities are to instruct field formations to stop demanding or collecting cess on such exports.

Tariff classification of palm stearin clarified: crude palm stearin to be assessed under the specified Customs Tariff subheading.
Goods declared as Crude Palm Stearin are to be assessed under the Customs Tariff heading applicable to palm stearin treated as fatty acid mixtures; identification must follow Rule 3(a) of the General Rules for the Interpretation, resorting to essential character only if identification is impossible. The prior Board Circular providing alternate assessment guidance is withdrawn and pending cases should be finalised accordingly.

Extension of time for use of re credited CVD (SAD) in DEPB: deadline extended with restricted usage and certificate issuance requirements.
Time to utilize re credited CVD (SAD) refunds in DEPB/Reward Scheme scrips is extended until 15 September 2011 as a final two month extension. Utilization is restricted to payment of CVD and basic customs duty; use for SAD payment is barred. Commissioners must ensure prompt issuance of consolidated certificates evidencing total sanctioned SAD refunds, and authorities should issue Public Notice and Standing Orders for guidance.

Drawback payment verification: exporters must provide bank-attested authority letters and banker explanations before manual cheque issuance.
Issuance of manual cheques for drawback where exporter account discrepancies exist requires bank-attested authority letters confirming signatory names and designation, retention of the original authority letter by the Drawback section, and banker certification of bank details furnished to the Nodal Bank. Exporters must explain reasons for non-receipt of drawback credits and submit a banker's letter stating reasons for non-acceptance of the drawback scroll before the claim is processed; implementation difficulties should be reported to the Drawback Section authorities.

Customs Cargo Service Provider exemption continues; residential accommodation only where non commutable, transport must be provided.
Exemption of Customs Cargo Service Providers from payment of cost recovery charges continues for custodians previously covered by earlier circulars despite a later circular. Commissioners may, subject to satisfaction, waive residential accommodation where CCSP facilities are located in city/commutable areas, reserving accommodation requirements for remote locations; transport facilities must still be provided by CCSPs. Paragraphs 7 and 8 of the later circular are modified and public notices or standing orders should be issued.

Risk Management System for EOU imports extended to non accredited clients, enabling facilitated clearances with Procurement Certificate checks.
The RMS expansion brings all EOU import Bills of Entry under facilitated clearance; unobstructed bills proceed to the shed for Out of Charge. The CHA/importer must present the sealed Procurement Certificate to the Bond Superintendent, who records and tallies PC particulars, completes Transit Allowed formalities, enters TA and Bill details in the PC, and intimates excise authorities. The Shed Officer re-tallies, debits/defaces the PC, observes Compulsory Compliance Requirements and examination instructions before granting Out of Charge.

Anti-dumping duty duration principle: duty stops after the statutory period unless a valid extension notification is issued.
Definitive anti-dumping duty ceases at the end of the statutory limited period measured from the date of imposition; collection beyond that period is permissible only where a fresh notification validly extends the levy for a further full period or for an interim period while a timely review is pending, and any review-conclusion notified after expiry takes effect prospectively from its date of issue.

Exemption for non insecticidal use: imported pesticides intended for non insecticidal or household purposes avoid Act registration.
Exemption applies to Schedule 3 substances intended for household or non insecticidal purposes so that registration/import permit requirements under the Insecticides Act do not apply; actual users must submit an End Use Bond, non actual user importers must provide documentary evidence and undertakings from the actual user, and failure to establish intended use will invoke the CIB & RC registration/import permit regime, with importers required to declare intended purpose in the Bill of Entry.

Electronic filing of bills of entry enables automated import assessment, integrated licence and bond management, and streamlined clearance.
Computerized processing under ICES 1.5 mandates electronic filing of import Bills of Entry with required pre registrations (IE Code, CHA/airline, ICEGATE), prescribed code sets for currencies, units and locations, and specified documentary attachments. The system automates assignment to Appraising Groups, computes duty and currency conversion from directories, supports system appraisal, first/second check examinations, online queries, concurrent audit and AC/DC oversight, and integrates registration and ledger management for licences, DEPB, bonds and TRAs before permitting goods registration and out of charge.

Centralized registration extended to recorded smart card manufacturers, permitting registration at centralized billing premises to simplify excise compliance.
Manufacturers of recorded smart cards (sub heading 8523) with geographically dispersed production and a centralized billing or accounting system may register only the premises or office from which such centralized billing or accounting is conducted, to address difficulties in premises wise discharge of excise duty after withdrawal of the exemption.