Container Freight Station procedures: permit, seal and register rules govern movement, custody and supervised stuffing of import/export containers.
Procedural framework for the CONCOR Container Freight Station at Vallarpadam prescribes authorization to handle FCL and LCL import/export cargo, mandatory bond and bank guarantee verification, and detailed requirements for transshipment/ movement permits with Space Availability Certificates. Gate officers must verify container and seal numbers and endorse out-times; containers must meet prescribed transit windows, seal tampering must be recorded and reported, and Customs bottle seals applied when required. The CFS operator must maintain comprehensive registers and weekly statements, supervise supervised destuffing and stuffing under Customs officers, ensure segregation of detained/hazardous cargo, and permit removal of goods only after Customs out of charge.

Simultaneous issuance of dual export incentives: option to return either benefit under Public Notice resolves pending cases.
Concurrent grant of zero duty EPCG and SHIS under FTP 2009-14 was found improper; an inter-departmental review led to a Public Notice establishing a remedial framework allowing resolution of simultaneous availing of both incentives. Pending matters are to be decided in terms of that Public Notice, and related bars in Customs notifications applicable to FTP 2015-20 have been removed by amendment. Stakeholders may report difficulties to Customs.

Re-export provisions allow re-credit of duty via customs-issued certificate subject to conditions and limited re-credit use.
Customs may permit re-export of goods imported under reward schemes and DEPB for defective goods or any other reason, and shall issue a customs re-credit certificate instead of a fresh DGFT scrip. Conditions: re-export from same port within six months of import; identity of goods verified; goods not used post-import; re-credit certificate to state scrip particulars, import date and debited duty; limited portion of re-credit amount permitted for use; certificate valid six months; remittances to be properly accounted.

Risk-based selectivity for customs clearance directs PGA referrals and targeted inspections through a single electronic window.
Under the integrated declaration framework, consignments are automatically routed to Participating Government Agencies (PGAs) for necessary permissions without separate approaches by importers or exporters. A risk-based selectivity mechanism in the Risk Management System (RMS), using PGA-defined risk criteria and delegated authority, generates instructions for documentary checks, inspections/examinations and sample drawal that appear on customs officers' screens, enabling simultaneous processing by Customs and PGAs to reduce dwell time and transaction costs.

RMS selection governs examination orders; officers must seek supervisory authorization before overriding no-examination flags.
RMS instructions govern whether a Bill of Entry requires physical examination; Assessing Officers must not override RMS-facilitated no-examination flags except for specific reasons and only after obtaining an examination order from the Addl./Joint Commissioner. Officers must also refrain from issuing examination orders solely to secure PGA NOCs when RMS provides for waiver, and must follow EDI-system flags and report difficulties to the Commissioner.

Bond and BG registration for export transhipment now required to be recorded at CMFC Section in ICES.
A corrigendum amends the registration location for export securities in the Export Transhipment Module: the Bond and Bank Guarantee for export must be registered at the CMFC Section in ICES, replacing the earlier reference to the Enquiry Section.

Deferred payment of customs duty for AEO importers requires ICEGATE nodal authentication and Bill of Entry flagging.
Deferred payment of customs duty is permitted for AEO (Tier-Two) and AEO (Tier-Three) importers who obtain ICEGATE login and nominate a nodal person to authenticate transactions via OTP; eligible importers must intimate the Principal Commissioner/Commissioner of Customs (or AEO Programme Manager with copy) and mark flag "D" in the Bill of Entry for deferred payment. Clearance under deferred payment requires nodal authentication. Due dates follow the Deferred Payment Rules, importers may pay selected challans anytime before the due date, and port-wise reports are available in ICES for monitoring.

Transit goods movement procedures extended to Visakhapatnam-ICD Birgunj route, with one-time-lock, permit and bond safeguards enforced.
The notice applies the Rail Services Agreement to the Visakhapatnam-ICD Birgunj route, prescribing that carriers and shipping agents present ICCD/ECCD in quadruplicate, obtain Transshipment Permits, and furnish bonds or bank guarantees securing duties. Indian Customs will affix an additional one-time-lock whose serial number is recorded on transit declarations; intact seals permit onward movement without examination, while broken seals trigger verification, resealing and endorsement procedures. Carrier and shipping agent bonds may be enforced if endorsed TPs or export evidence are not produced within prescribed timelines.

Classification of garment sets clarifies "suit" criteria and limits drawback claims in exports.
Guidance states Salwar-Kameez, dupatta sets and Choli-Ghagra/lehenga-choli do not qualify as suits unless Chapter Note 3 criteria-identical shell fabric in construction, colour/shade and composition and the upper being a jacket and lower a trouser/short/skirt-are satisfied; otherwise garments must be classified individually (kameez/kurta as dress, salwar/pyjama as trouser) and analogous treatment applies to knitted headings, with existing export clearance procedures unchanged.

Transferability of imported goods under SFIS: sale/transfer allowed after three years, with consumables excluded.
Goods imported or procured under SFIS scrips issued in terms of FTP 2009-14 may be sold or transferred after three years from the date of clearance, per Department of Commerce Notification No. 30. Goods under FTP 2004-09 will be considered on merits under permissive FTP provisions with regard to three year transferability; however, consumables (including food and alcoholic beverages) remain non transferable even after three years. Exports or sales any time after import may be permitted on merits only without any claim to export incentives, and any re import will be treated as a fresh import.

Import of metal scrap: shredded allowed widely; un-shredded clearance subject to guidelines and risk-based port checks.
Clearance distinguishes shredded scrap, permitted through all ports without pre-shipment certificate, from un-shredded compressed or loose metallic scrap, which must be cleared only at EDI-enabled ports with Risk Management Module selection for documentary or physical checks; scanning is required based on available facilities and risk assessment until radiation portal monitors and container scanners are operational; re-warehousing to importer premises may be permitted under conditions and at importer's risk and cost.

Rebate of State Levies revised for garment exports; updated ROSL rates apply once revised drawback rates take effect.
Rebate of State Levies under the ROSL Scheme has revised Schedule I and Schedule II rates which become applicable to exports with Let Export Order dates from the date the revised drawback/average input rates replace the earlier notification; EDI implementation of the revised ROSL rates will be undertaken by the Systems Directorate.

Online transmission of SEIS scrips enables automatic Customs EDI integration, replacing manual registration while requiring port verification.
SEIS scrips will be transmitted from the issuing authority to Customs and automatically integrated into the ICES database, removing the need for manual entry at the port; a one-time physical verification at the port is required before use. Manual debits effected prior to integration or verification are permitted but must be recorded in the EDI ledger and on the hard copy of the scrip, and supporting documents should be presented to the departmental officer for entry within ten days of the notice.

Transferability of SFIS-imported goods permitted after prescribed retention period; DGFT to consider legacy scheme transfer requests with exceptions.
Goods imported or procured by debiting duty in SFIS scrips under FTP 2009-14 may be sold or transferred after a three year retention period from date of clearance; requests under FTP 2004-09 will be considered by DGFT on merits in line with the High Court's reasoning. Consumables, including food and alcoholic beverages, remain non transferable even after the retention period. DGFT may permit export sale of imported/procured goods any time post import provided no export incentives or refunds are claimed and any return to India will be treated as fresh import.

Random verification of EPCG export obligations ensures selective customs scrutiny; EODCs are generally accepted with specified exceptions.
Customs will normally accept Export Obligation Discharge Certificates issued under EPCG in terms of FTP/HBP without repeating DGFT's block-wise verification, subject to random detailed checks of a limited number of cases, verification prompted by specific intelligence, endorsement by Regional Authorities, and mandatory genuineness checks of non-EDI shipping bills. Selection for detailed checks will be made by the Joint/Additional Commissioner, with the exporter informed on the date of selection via official email.

Electronic Delivery Orders required; carriers must offer multiple e-payment options with real-time 24x7 acknowledgement.
Shipping lines, freight forwarders and NVOCCs are Customs Cargo Services Providers required to register under the Handling of Cargo in Customs Areas Regulations, 2009; to provide required infrastructure and manpower; to adopt Electronic Delivery Orders and electronic invoicing; to offer multiple e-payment options with real-time 24x7 acknowledgement; to restrict manual DOs to prescribed exceptions; and to publish and display transparent schedules of charges, with non-compliance liable for action under the Regulations.

Discontinuation of manual debits on physical Advance Authorisations-customs to rely on and verify EDI debits instead.
The practice of endorsing physical Advance Authorisations with manual usage debits is discontinued for future authorisations electronically registered at EDI ports; examining officers must confirm proper debit in the EDI system. For ARO/invalidation or domestic sourcing, holders must obtain an Advice Letter from the Group DC/AC updating records, emailed to the Regional Authority and retained in office files. Manual clearance during EDI breakdowns is permitted only with safeguards ensuring subsequent EDI debit entry; TRA facility use at non-EDI ports is unaffected.

Clearance of metal scrap now separates shredded free movement from risk-based checks and mandatory scanning for un shredded consignments.
Imports of metal scrap in shredded form are permitted through all ports without pre-shipment certificates under existing practice. Un-shredded, compressed or loose scrap must be cleared only at EDI ports with operational Risk Management Modules and is subject to documentary or physical checks based on risk selection; designated ports are to install radiation portal monitors and container scanners, and, pending installation, scanning will occur where facilities exist. Authorities may allow removal of sealed containers to importer premises under re-warehousing at the importer's risk and cost, subject to scanning and risk-assessment conditions.

Unaccompanied baggage clearance now processed via EDI with BDF submission, assessment, and gate-pass procedure ensuring documentation verification
Procedures require passengers or authorised CHAs to submit a duly completed Baggage Declaration Form with supporting documents to the Superintendent of Customs for scrutiny and signature, then present the BDF to the designated EDI service centre for submission into ICES 1.5. A Preventive Officer examines goods and uploads an Examination Report; the Superintendent verifies assessment and either assesses the BDF or forwards it to AC/DC UB Centre where Transfer of Residence is claimed, baggage value exceeds the threshold, or imports appear prohibited. After assessment, payment of duties/fines is made and Out of Charge is endorsed; CFS gate pass and demurrage/handling payments complete delivery.

Rebate of State Levies opt-in via shipping bill scheme code enables FOB-based rebate credited to exporter account.
The ROSL scheme provides a voluntary rebate of specified State levies on textile garments; exporters must opt in by selecting prescribed scheme codes in the EDI Shipping Bill, which is the sole method of claim. Rebates are calculated on FOB value using notified rates and caps, credited to the exporter's drawback AIC, and displayed at item and shipping-bill levels on ICEGATE. Shipping Bills with LEO on or after 20-09-2016 are eligible if amended to include the scheme code before LEO.