Vessel import filing obligations: vessel status and use determine whether IGM and Bill of Entry must be filed, with duties on conversion.
Filing obligations for vessels turn on status and use: foreign-flag vessels used solely as conveyances do not require an IGM or Bill of Entry for the vessel, though cargo and passenger manifests remain required; Indian-flag vessels, vessels converted to coastal trade, and vessels imported for breaking up must have IGM and Bill of Entry filed, with fresh Bills of Entry and payment obligations triggered on conversion or breaking up as prescribed by notifications and the Merchant Shipping Act.

State and VAT registration declaration required to claim customs notification benefits; declare state codes and tax numbers at Bill of Entry level.
Importers must declare the state of destination and the applicable VAT/CST/Sales Tax registration number at the Bill of Entry to avail benefits of Notification No. 21/2012-Cus as amended; ICES 1.5 has been updated to accept state codes and corresponding tax registration numbers at Bill of Entry level, and where exempted items move to different states or tax types all relevant state codes and commercial tax particulars must be declared. Service Centre and RES modules will be adjusted and a message exchange document for RES users will be made available on ICEGATE.

Filing requirements for import manifests and bills of entry depend on vessel category and conversion or breaking up obligations.
Requirement to file Import General Manifest and Bill of Entry depends on vessel category: foreign flag vessels used as conveyances need not be declared as imported goods though goods and passengers must be manifested; Indian flag vessels entering for registration or used as imported goods must file IGM and Bill of Entry; vessels converted to coastal trade or imported for breaking up must file a fresh Bill of Entry at conversion or breaking up and pay applicable duties, with failures subject to adjudication and penalties.

Risk Management System facilitation increased; expand Post Clearance Audit coverage and reallocate staff to audit and compliance work.
The Board mandates that higher facilitation under the Risk Management System, introduced alongside self assessment, be matched by increased selection of Bills of Entry for Post Clearance Audit and Post Clearance Compliance Verification to safeguard revenue. OSPCA currently applies to ACP importers; until its wider application, transaction based PCA will continue for other importers but overall PCA coverage must be enhanced. Chief Commissioners must reallocate examination staff to audit functions (PCA, SIIB) and reduce PCA pendency, reporting any difficulties to the Board.

Classification of dual mode vehicles: treat rail cum road vehicles under road vehicle tariff headings, finalise pending assessments.
Dual mode vehicles constructed to travel both road and rail are classifiable under the tariff headings for vehicles other than railway or tramway rolling stock by application of the General Rules of Interpretation and the Section XVII note that directs such vehicles to the appropriate heading of Chapter 87; pending provisional assessments of these imports must be finalised accordingly and implementation difficulties notified to the Board.

Transshipment procedures for sea-route containers require IGM filing, SEZ Customs verification, bond for Indian transshipments, and reporting.
Transshipment at ICTT requires Steamer Agents/Shipping Lines to file an IGM under port code INCOK1, submit transshipment requests and IGMs to the Specified Officer of SEZ Customs, and obtain transshipment permission under Section 54(3) of the Customs Act, 1962 subject to Section 11 and CBEC instructions. For Indian-port transshipments carriers must execute a bond; SEZ Customs will verify containers/seals, supervise loading, require landing certificates within one month, and report transshipments to the Proper Officer of Customs with vessel, IGM/EGM, container and load report details for IGM closure. Irregularities must be promptly reported for action under the Customs Act.

Approval for appointment of CHA personnel required, with antecedent and character certificates and AC/DC authorization for employment.
Appointment of persons to assist in Customs work requires prior approval of the designated Deputy Commissioner or Assistant Commissioner of Customs, who shall consider antecedents and character. CHA firms must seek AC/DC approval before appointment and, when applying for Customs Cards (Forms H and G), submit a police certificate of no fraud or pending criminal proceedings, a Gazetted officer character certificate, and an antecedent certificate disclosing any show cause notices or penalties in Customs matters.

Drawback clearance months declared to expedite liquidation of pending drawback claims; nodal officers appointed to oversee processing.
The notice directs constitution of a Special Drawback Cell to liquidate pending drawback claims by observing designated Drawback Clearance Months, and nominates a Nodal Officer and an Assistant Nodal Officer to supervise and assist the Cell. Exporters, Customs House Agents and others are instructed to contact the nominated officers for disposal of pending claims; the notice provides the officers' designations and contact details for facilitation of claim clearance.

Timber conversion standard requires uniform Hoppus Ton to cubic metre assessment and invoiced sales proof for SAD refund claims.
Directs Customs formations to adopt a uniform conversion convention when converting Hoppus Ton to Cubic Metre for imported round timber logs in SAD refund claims. The importer is entitled to refund of SAD only upon production of invoices showing sale on payment of VAT for the full quantity determined in Cubic Metre under the prescribed conversion convention; pending cases are to be disposed of accordingly.

Anti-dumping duty scope limited to cold-rolled flat stainless steel meeting the specified width; smaller circles excluded from duty.
Anti dumping duty under Notification No. 14/2010 applies only to cold rolled flat stainless steel products meeting the product description adopted in the investigation-specifically those of the prescribed minimum width and not further worked than cold rolled. Tariff classification cited in the notification is only indicative; stainless steel circles below the prescribed width, even if classifiable under the same chapter, do not attract the anti dumping duty. Field formations are to apply this width based criterion and decide pending disputes accordingly.

Parallel imports: permissibility determined under parent IPR statutes and Customs notification, applying nodal ministry clarifications.
Customs must determine whether imported consignments infringe intellectual property rights by applying the relevant provisions of the parent IPR statutes and Notification No.51/2010-Customs(N.T.); parallel imports are to be decided using those statutory provisions and nodal ministry clarifications, noting that patents permit parallel imports, trademarks allow further dealing in lawfully acquired goods not materially altered, designs do not allow parallel imports, geographical indications contain no parallel import provision, and copyright guidance is pending.

Advance authorisation registration procedure: streamlined one-day EDI process requiring original licence, EODC, verification, checklist and Job No.
Amended registration procedures require licence-holders or authorized CHAs to submit original Customs copy of the licence and, for licences post-export-obligation, original EODC with annexure and, where required, Part "F" export verification or excise-certified deemed-export documents. The Licence Section will perform NO ALERT and BULLETIN-VERIFICATION, generate a checklist in EDI for verification, produce a Job No., and the Appraiser/Superintendent (Licence) will accept the Job No., endorse registration number and date on the Customs copy and return originals; one working day completion (three days if Part "F" verification applies).

Container movement controls: permits and customs supervision required for entry, examination, sealing, and release from CFS.
Procedures for the GDKL Container Freight Station require serially numbered triplicate permits with space availability certificates for container movement from notified customs areas; custodian bond and bank guarantee adequacy; customs verification of container and seal integrity on arrival with recording of transit times and action on tampering; maintenance of detailed registers, weekly statements and monthly physical reconciliations; supervised LCL destuffing with separate accounting; segregation of seized, valuable or hazardous cargo; and customs control over out of charge releases, gate passes and removal of empty containers.

Refund of 4% CVD (SAD) extension allows re credited amounts to be used in DEPB scrips until June 30, 2012.
The period for utilisation of re credited 4% CVD (SAD) amounts in DEPB/Reward Scheme scrips is extended to 30 June 2012; no further extension will be granted. Exporters/importers are advised to pay the 4% SAD in cash for expeditious refunds because re crediting will not be allowed where initial payment is made by scrips. Re credited CVD refunds must be used only for payment of basic customs duty and CVD and not for payment of the 4% CVD (SAD), to avoid cascading re crediting.

Drawback clearance drive to expedite pending export refund claims by establishing a special nodal cell and trade coordination.
A special administrative mechanism is instituted to expedite clearance of pending drawback claims by observing May and June 2012 as Drawback Clearance Months. A Special Drawback Cell led by a Senior Nodal Officer will coordinate with export sections and trade to speed processing; the Deputy Commissioner of the Drawback Section, Shri D P Singh, is appointed as the Customs Nodal Officer for this purpose.

Classification of Micro/Mini SD cards as solid state non volatile storage devices affirmed, directing finalisation of provisional assessments.
Micro/Mini SD cards whose PCB is replaced by substrates that meet the Harmonized System definition of a printed circuit and whose connecting pins qualify as connecting sockets are classifiable under sub heading 8523.51 as semiconductor media, solid state non volatile data storage devices, applying GRI 1 and 6 and Note 4(a) to Chapter 85; provisional assessments should be finalised accordingly.

Permission to affix labels before clearance now allowed from dock authorities, easing pre-clearance labeling for importers.
The Public Notice amends prior guidance by allowing DC/AC(Docks) to grant permission to affix labels before clearance where the importer or CHA cannot obtain permission from the DC/AC of the concerned Group; this permission may be obtained prior to registration and examination of the goods, and parties are asked to note the change and report implementation difficulties.

Post-verification requirement: failure to obtain Central Excise verification or LoFSP endorsement risks withdrawal of factory/warehouse stuffing permission.
Non-receipt of Central Excise post-verification reports has led to reminders and a directive that one-time Factory/Warehouse Stuffing Permissions for exporters in Annexure-A will be withdrawn if verification is not received by the specified deadline; exporters in Annexure-B who have verification but lack endorsement must present the ORIGINAL COPY OF LoFSP to the FSP Cell for endorsement to avoid withdrawal of permission.

Custody and storage obligations require CCSPs to provide space and waive rent on detained goods, allowing provisional release on bond.
CCSPs must provide adequate custody and storage space within customs areas for detained imported/export goods to permit de-stuffing and return of empty containers, and must not charge rent or demurrage on detained goods; containers detained or seized under the Customs Act may be considered for provisional release upon furnishing of a bond and bank guarantee.

SVB registration documents required - submit IEC, PAN, relationship brief, Articles, GATT, SVB bond and B/E to avoid delays.
Importers and CHAs must compulsorily submit the following documents with SVB registration proposals to the concerned Appraising Group: IEC Certificate, PAN Card, a brief on the buyer-seller relationship, Articles of Memorandum, GATT declaration, SVB Bond (or copy if from another Custom House), and the Bill of Entry and Invoice, to prevent avoidable delays in registration.