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Circulars
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Document Management System - Scanning of import and Export documents- Clarification
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Document Management System: import dockets retained by custodians; export shipping bills still submitted for scanning under existing procedure.
Import Bill of Entry dockets will no longer be sent for DMS scanning because import documents are uploaded via e-sanchit; custodians and service providers must retain import dockets securely and retrieve them when required. The DMS contract has been modified to cover exports only. Export Shipping Bill dockets must continue to be submitted by the superintendent in charge to the respective DMS centres on the next working day under proper acknowledgement for scanning and storage.
Instructions with regard to Compliance of CBLR, 2018
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Customs broker compliance obligations require strict KYC, authorised employees and recordkeeping to prevent misuse and smuggling.
Customs Brokers must strictly observe CBLR, 2018 obligations: obtain written authorisations from clients; transact only through authorised employees holding photo identity cards; verify IEC, GSTIN and client identity using reliable documents; maintain records for at least five years; promptly report licence loss or contact changes; remit government dues; and cooperate with investigations. The notice highlights systemic violations-poor KYC, unauthorised filing, lending of licences or login credentials, misuse of IECs and unauthorised personnel-and directs brokers to adopt robust KYC and supervisory practices and follow regulations and circulars scrupulously.
Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962
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Drawback of integrated tax and compensation cess now allowed on re-exports, subject to certificate preventing input tax credit or refund.
Drawback has been expanded to include refund of integrated tax and compensation cess on re exported imports by amending the Re Export Rules; authorities must secure a certificate from the jurisdictional GST officer that no input tax credit or refund has been availed or claimed for the integrated tax or compensation cess to avoid dual benefit, while other drawback procedures remain unchanged.
Visakhapatnam Custom House e - SANCHIT Facility - obligatory uploading of supporting documents
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Mandatory e-Sanchit uploads required for import and export; failure may trigger rejection of clearance documents and penalties.
Mandatory electronic submission of digitally signed supporting documents through e-SANCHIT is required for importers, exporters, customs brokers and trade members at Visakhapatnam Custom House to enable assessment and clearance of imported and export cargo. Failure to upload required documents in e-SANCHIT will result in rejection of Bills of Entry and Shipping Bills and imposition of fines or penalties.
Corrigendum to Circular 44/2018-Customs dated 13.11.2018 issued vide F. No. 450/148/2018-Cus IV -reg.
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Extended Producers Responsibility Authorization code corrected to update document classification and ensure accurate PGA LPCO processing.
Correction to administrative classification: the Circular amends the document code assigned to Extended Producers Responsibility Authorization used in PGA eSANCHIT LPCO uploads, replacing the previously published code with the correct code to ensure accurate electronic filing and processing and directing stakeholders to use the corrected code for PGA uploading under the paperless processing framework.
Advisory on Electronic Nicotine Delivery Systems (ENDS) including e-Cigarettes, Heat-Not-Burn devices, Vape, e-Sheesha, e-Nicotine Flavoured Hookah, and the like products — reg.
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Electronic nicotine delivery systems prohibited unless approved under Drugs and Cosmetics Act, restricting sale, manufacture, import and advertising.
ENDS (e-cigarettes, heat-not-burn devices, vapes, e-sheesha and the like) pose health risks and are not approved as NRTs under the Drugs and Cosmetics Act; States are advised to prohibit their sale, manufacture, distribution, import and advertisement except where expressly approved under the Act, and customs officers must refer import consignments to Assistant/Deputy Drugs Controllers and deny clearance of non-compliant goods.
Implementation of Paperless processing under SWIFT - Uploading of Supporting Documents (eSANCHIT) in exports
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Paperless upload of export supporting documents enabled, allowing digital submission, review period, and eventual mandatory adoption.
A pan India facility allows authorised persons to upload digitally signed export supporting documents on eSANCHIT via ICEGATE on a voluntary basis, while original supporting documents must be retained for five years under the Shipping Bill (Electronic Integrated Declaration) Regulation, 2011. Documents can be uploaded before submission or after Shipping Bill generation by obtaining an Image Reference Number (IRN) and linking via an amendment; customs will access uploaded documents during assessment and queries, and goods registration, document verification and Let Export Order procedures will be conducted with online records of examinations. The facility will be reviewed and may become mandatory.
Representation from all India Saccharin manufacturing association-implementation of Hon'ble Gujarat high Court order dated 07.02.2018 in Special Civil Application No. 1399 of 2018
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Anti-dumping duty review: saccharin consignments may be cleared if importers are notified of pending litigation.
High Court directions permit clearance of saccharin consignments while requiring importers to be notified that litigation challenging the DGTR's finding on anti-dumping duty continuation is pending; customs must record accounting and follow the tariff unit letter, with stakeholders reporting implementation difficulties.
Procedure for Disposal of Unclaimed/ Uncleared Cargo and Confiscated Cargo
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Disposal of unclaimed cargo: mandated e auction process with departmental NOC, valuation, inventory and duty assessment.
Prescribed steps for disposal under Section 48: custodians must issue two notices, log actions in UCC software, seek Disposal Section permission when consignees fail to respond, obtain Group scrutiny and NOC including CCR checks, conduct Dock Examination inventory and tests, and upon AC/DC approval proceed to e-auction-cum-e-tender with reserve price fixed by government-approved valuers; bids are cum-duty, duty is back-calculated from sale price, duty must be paid before out-of-charge, and sale proceeds are shared per Section 150.
Implementation of PGA eSANCHIT - Paperless Processing under SWIFT - Uploading of Licenses/Permits/Certificates/Other Authorizations (LPCOs) by PGAs
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Paperless LPCO uploads by PGAs enable electronic linkage of licenses to customs declarations, streamlining clearance under eSANCHIT.
PGAs must upload digitally signed LPCOs to eSANCHIT, enabling Customs to view them as supporting documents linked to Bills of Entry or Shipping Bills; beneficiaries must register on ICEGATE so PGAs can link LPCOs to their IEC/GSTN and the generated Image Reference Number (IRN) is used to tag or amend the BE/SB, with offline amendment at the Service Centre permitted where tagging is not made online.
Launch of Indian Customs EDI System (ICES 1.5) for Imports and Exports, at ICD, Multimodal Logistics Park (MMLP), Navagaon, Atal Nagar, Raipur [INRML6]
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Electronic Customs Processing enables end-to-end ICES 1.5 filings, digital document upload and automated duty assessment for trade.
Launch of ICES 1.5 implements comprehensive electronic processing for import Bills of Entry and export Shipping Bills at the ICD, MMLP Raipur, requiring registration of IE Codes, Customs Brokers, shipping agents and DGFT licences; enabling remote filing via ICEGATE with digital signatures and electronic upload of supporting documents (e-SANCHIT). The system validates declarations against directories (duties, exchange rates, tariff, anti-dumping and tariff value), routes submissions to Appraising Groups, automates bond debiting/crediting in a centralized Bond Management System, and integrates GST/IGST, drawback, rebate and RMS-driven risk-based routing and compulsory compliance checks for assessment, examination and clearance.
Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
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Cancellation of Registration procedures updated; applications in Form GST REG-16 to be processed per new circular.
Processing of applications for cancellation of GST registration submitted in Form GST REG-16 is to follow the procedural guidance of CBIC Circular No. 69/43/2018, and Public and Trade Associations are requested to circulate these instructions among their members.
Refund of IGST paid on exports of goods done from Non-EDI sites-reg.
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IGST refund procedure: exports from non-EDI sites processed after offline data upload and ICES verification enabling disbursement.
Refunds of IGST for exports from Non-EDI sites require offline capture of export data and email transmission to DG(Systems), upload and final submission by Customs officers at the nearest EDI site, verification in ICES, matching with GST returns from GSTN, and generation of refund scrolls; ICEGATE offers enquiry access and importer/broker login to check SB status and IGST mismatches.
Proforma for submission of Arrest Report and Incident Report - reg.
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Arrest and Incident Reporting must use prescribed proformas and be submitted electronically to designated investigation addresses.
The Board mandates use of prescribed proformas: Annexure I for Arrest Reports and Annexure II for Incident Reports, each listing required data fields (identity, offence, seizure, commodity, modus operandi). All such reports shall be sent only by e-mail to designated investigation addresses; hard-copy submission is discontinued. Chief Commissioners and Directors General are directed to circulate and implement the guidelines and to flag implementation difficulties to the Board.
Transition of Customs functions hitherto performed by the Central Excise/ GST officers, including the export procedure and sealing of Containerized export cargo, to the Customs formations, under the Commissioner of Customs, Pune
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Transition of customs functions centralises export procedures and container sealing under Customs Pune; corrigendum updates Kolhapur range address.
Transition of Customs functions transfers responsibility for export procedures and sealing of containerized export cargo from Central Excise/GST officers to Customs formations under the Commissioner of Customs, Pune, centralising export clearance and sealing within Customs ranges. A corrigendum to the Trade Notice amends the address of the Customs Facilitation Range Kolhapur in Annexure A, notifying stakeholders in the Pune zones of the replacement address.
Representation from all India Saccharin manufacturing Association-implementation of Hon'ble Gujarat High Court order dated 07.02.2018 in Special Civil Application No. 1399 of 2018
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Anti-dumping duty on saccharin: import clearances to be provisional and importers informed of pending litigation.
Customs formations are directed to keep assessments provisional, account for goods given clearance, and inform importers that litigation is pending and that clearance is subject to the result of Special Civil Application No. 1399 of 2018; finalization of assessments is to await disposal of the petition or further instructions.
Implementation of Paperless Processing under SWIFT — Uploading of Supporting Documents (eSANCHlT) in Exports
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Paperless processing under SWIFT enables digital upload and linking of export Shipping Bill supporting documents for online assessment.
Implementation of Paperless Processing under SWIFT allows authorized persons to upload digitally signed supporting documents for export Shipping Bills on ICEGATE's eSANCHIT, obtain an Image Reference Number for post-generation uploads, and link documents to Shipping Bills via amendment. Customs officers access uploaded documents online during assessment; the Shipping Bill Regulations require authorized persons to retain original supporting documents for five years and produce them when required.
Representation from all India Saccharin manufacturing Association - implementation of Hon’ble Gujarat High Court order dated 07.02.2018 in Special Civil Application No. 1399 of 2018
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Pending litigation on anti dumping duty: saccharin imports may be cleared with accountal and importer notified.
Imports of saccharin originating in and exported from China PR may be cleared but must be accounted for and importers must be informed that litigation on anti dumping measures is pending; clearance in the absence of protective measures will be viewed prospectively in light of the petition.
Designation of Central Public Information Officer (CPIO) and Appellate
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Central Public Information Officer designation updated under RTI; appellate authority and CPIO names amended for customs administration.
Amendment to designation of Central Public Information Officer (CPIO) and Appellate Authority under the Right to Information Act: the first Appellate Authority is to be read as "SHRI BHARAT PRAKASH" in place of the earlier name, and the CPIO for Custom House Okha is to be read as "SHRI H. K. MESHRAM", Assistant Commissioner, consequent to transfer and superannuation.
Clarification for re-imports through Post under notification No. 45/17-Cus, dated 30.06.17 and 46/17-cus, dated 30.06.17 - reg.
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Re-imports through Post: notifications exempt customs duty on goods previously exported via postal consignments.
Two notifications dated 30 June 2017 exempt customs duty on re imports of goods exported from India and allocate applicability by export date as a cutoff reflecting the GST transition, superseding the earlier pre GST notification to continue existing concessions; the reference to section 51 serves only to mark the cutoff and does not exclude exports effected under postal provisions, so re imports of goods earlier exported through Post qualify for the same exemptions.

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