Reprint of RMS Bills of Entry now available on Saturdays at CFS Speedy to ease cargo release
AC/DC in charge of CFS Speedy Multimode Ltd will provide reprint of RMS Bills of Entry on Saturdays where out-of-charge has been given by the RMS facilitation centre, JNCH, to assist importers, exporters, customs brokers and custodians. The facility is intended to facilitate trade under the Ease of Doing Business initiative and to prevent cargo accumulation at ports and CFSs; stakeholders are advised to avail themselves of this Saturday reprint service.

Textile testing laboratory commencement enables customs textile testing at a new facility with prescribed sample submission and payment procedures.
All textile samples for customs testing must be sent to the Textile Committee Laboratory at Old Aanavathil Junction, ICIT Road, Kalamassery, Kochi; payment of test charges may be made by Demand Draft, Cheque, or NEFT/RTGS using the furnished bank particulars (bank name, branch, branch code, account holder name, account type, account number, and IFSC) and stakeholders should follow the address and payment procedures to avoid inconvenience.

Late presentation charges for delayed bill of entry filings impose escalating per day penalties and notification duties.
Imposition of late presentation charges is prescribed for failure to file the Bill of Entry within the next working day after arrival of the vehicle carrying goods, with escalating per day penalties; Customs Cargo Service Providers must notify Customs of cargo arrival and a higher rank officer is appointed as proper officer. Amendments also fix the relevant date for interest calculation by requiring duty payment on the same day for self assessed BOEs and within one working day after return of BOE in reassessment or provisional assessment cases.

Partial export clearance procedure permits staged manual Let Export orders for part consignments followed by EDI finalisation.
Procedures for processing shipping bills at Krishnapatnam Port require custodian endorsed checklists for part consignments, manual examination reports and manually recorded Let Export Orders on each part, Preventive supervision for loading, and subsequent submission of endorsed checklists and Annexure C for registration and entry of actual weights into the EDI system so the Superintendent may complete electronic Let Export processing.

24x7 customs clearance extended to all bills of entry and shipping bills; no merchant overtime fees collected.
Extension of 24x7 customs clearance at Air Cargo Complex, N.S.C.B.I. Airport, Kolkata to all types of Bills of Entry and Shipping Bills, with officers redeployed on rotation to provide continuous service. Custodians, brokers and importers must provide logistics, safe storage and examination space; traders should file entries in advance and obtain mandatory clearances from other agencies before seeking Out of Charge or Let Export Order. Service providers must maintain infrastructure and staff round the clock. Merchant overtime fees will not be collected for customs services at designated 24x7 ports and airports.

Centralised container movement processing consolidates Kattupalli CMFC into Chennai CMFC, directing stakeholders to Chennai CMFC for all movement requests.
Centralisation merges Kattupalli CMFC into Chennai CMFC so all container movement requests for both ports are processed at the CMFC Section inside Chennai Port Trust; the Superintendent CMFC Chennai assumes Kattupalli functions. Stakeholders must approach Chennai CMFC for CMFC matters and the EDI Service Centre at Custom House, Chennai for job numbers and amendments. Chennai CMFC will operate on second Saturdays and holidays with skeleton staff on a paid MOT basis, and stakeholders must apply for MOT in advance.

Sevottam implementation requires all written customs communications to be submitted via a centralized receipt section, with limited exceptions.
Implementation of Sevottam directs that all documents and written communications, including applications and grievance letters, must be submitted to the Centralized Receipt Section on the Ground Floor of the Custom House; excluded are Import General Manifests, documents pertaining to IGM amendments, line inclusions and manual Bills of Entry.

Late charges for delayed filing of bill of entry imposed; stricter filing and same day and next day payment obligations follow.
Amendments impose late charges for delayed presentation of the Bill of Entry, requiring presentation by end of the next day after arrival and relying on ICES arrival data and mandatory cargo arrival reporting; waiver authority is vested in Additional/Joint Commissioner officers for bona fide cases. Payment timing is tightened: duty on self assessed BoEs must be paid the same day and on reassessed or provisionally assessed BoEs within one day after return; pre enactment BoEs remain under prior rules except where reassessment occurs on or after enactment.

Import manifest amendment: minor changes approved administratively same day; shipping lines bear amendment responsibility and fees.
The circular prescribes distinct administrative procedures for IGM amendments: same day approval of minor amendments by Superintendent/Appraiser without adjudication (subject to a revised flat amendment fee), general 24 hour processing for major amendments by Deputy/Assistant Commissioners with escalation for delays, mandatory combined application by the shipping line with specified supporting documents, and allocation of liability for any penalties to the shipping line filing the IGM under section 30; consignees and brokers are exempt from such fines.

Late filing charges for import declarations require prompt BOE presentation or face levies; waiver possible for bona fide non-willful delay.
Amendments introduce a late charge for delayed presentation of Bills of Entry, requiring BOEs to be presented by the end of the next day (excluding holidays) after arrival of the conveyance or cargo at the customs station; entry inwards or cargo arrival at ports, ICDs, airports and land customs stations determines liability, and reporting of arrival data into ICES by cargo service providers is mandated. Payment timing is tightened: duty on self-assessed BOEs is payable the same day, while reassessed or provisionally assessed BOEs require payment within one day after return; transitional rules preserve the prior two-day period for BOEs filed before enactment except where reassessment occurs thereafter.

Bank account detail accuracy required for duty drawback and RoSL processing; exporters must correct account and IFSC details.
Errors in bank account numbers and IFSC codes supplied by exporters cause rejection of Duty Drawback payments and RoSL PFMS scrolls; exporters, brokers and trade stakeholders must verify and correct these account details for IECs identified by system checks and field formation follow-up, and report any unresolved difficulties to the issuing office.

Rebate of State Levies requires exporters to correct bank account and IFSC details to enable claim processing.
Rebate of State Levies implementation under existing circular guidance has revealed errors in exporters' bank account numbers and IFSC codes; exporters listed are directed to submit correct account and IFSC details so the departmental system can be updated to enable accurate processing and electronic remittance of RoSL claims, and any difficulties should be reported to the department.

Drawback on Truck Summary: electronic filing enables immediate drawback processing after LEO, subject to shipment verification.
Drawback at ICD Marripalem shall be processed on the basis of the electronic Truck Summary filed by the Custodian after LEO; the Custodian must ensure containers listed are actually shipped. Customs officers shall appraise shipping bills and immediately process drawback without awaiting TR or EGM hard copies, completing vessel endorsement, shipping bill closure, EGM submission, verification and disbursal within minimal dwell time, while trade must file EGMs promptly and rectify any errors.

Treatment of domestically procured goods as imports requires payment of customs duty on clearance without a certificate requirement.
Indigenous goods on which suppliers availed deemed export benefits shall be treated as imported goods and attract the customs duty applicable to imports, with depreciation on capital goods allowed; payment of such customs duty at time of clearance or exit removes the requirement to refund deemed export benefits or to produce a Development Commissioner certificate, although units may alternatively clear on excise payment upon production of that certificate.

Late filing charges for customs bills of entry imposed; arrival date and reporting determine liability and waiver eligibility.
Amendments impose a late charge for delayed presentation of the Bill of Entry, requiring presentation by the end of the next day after arrival (excluding holidays), with entry-inwards or cargo arrival in ICES as the relevant date; arrival reporting by Cargo Service providers is mandated. Duty payment timing is accelerated: self-assessed BOEs require same-day payment and re-assessed or provisionally assessed BOEs require payment within one day; BOEs filed before enactment follow prior timing unless re-assessed on or after enactment. Waiver of late charges may be considered by designated Additional/Joint Commissioner officers in bona fide non-wilful delay cases.

Jurisdictional responsibility for SEZ refunds and demands: customs authorities to process claims under prescribed SOPs and timelines.
Rule 47(5) of the SEZ Rules assigns refund, demand, adjudication, review and appeal functions to jurisdictional Customs, Central Excise, Service Tax or GST Commissionerates prospectively. SOPs require refund applications to be filed with the DC/AC (Policy/Technical) of the jurisdictional Commissionerate, consultations with the Development Commissioner within two weeks where necessary, speaking orders on refunds, and transfer of draft demands from the Development Commissioner to jurisdictional authorities in advance of limitation for examination and issuance. Past refund claims meeting limitation and merit should be sanctioned by Customs officers; interest runs from receipt by jurisdictional formations.

Export inspection safeguards: avoid damaging carpets during Customs examination and use textile experts for composition and valuation.
Customs inspections of exported carpets under duty-drawback must avoid damaging, destroying or cutting goods for sampling or enquiries; nominated CEPC members and experts at the Textiles Committee, Mumbai, should be engaged for composition and valuation assessments, and implementation difficulties reported to the Principal Commissioner, Custom House Kandla.

Rebate of State Levies on made up exports: item level ROSL claims required and rebates calculated on FOB with notified caps.
ROSL is extended to made up articles under Chapter 63 with notified average rates and per unit rebate caps, applicable from 23.03.2017 for three years; rates are non divisible and exclude Advance Authorization and DTA SEZ movements. Rebate is calculated on FOB value using the Schedule 3 rate and cap for the tariff item and provisional drawback identifiers where applicable. Exporters must make an item level claim cum declaration on the shipping bill-selection of the ROSL scheme code on EDI shipping bills constitutes the claim; manual bills must bear the printed declaration.

Deferred Customs Duty payment extended to AEO Tier Two and Tier Three, subject to ICEGATE OTP authentication and compliance.
Deferred payment of customs duty is available only to AEO (Tier Two) and AEO (Tier Three) importers who obtain an ICEGATE login, nominate an AEO nodal person for authentication, and intimate intent as per the Deferred Payment Rules. The importer must mark the Bill of Entry payment method with flag "D" and the nodal person must authenticate using an OTP sent to the registered email before customs clearance; payment dates follow the Rules but may be made earlier, and ICES reports will be monitored with action against defaulters.

Import permit requirement for livestock products: allowed only through Agartala LCS with valid permit and quarantine clearance.
Importation of listed livestock products is allowed only on production of a valid permit from the Department of Animal Husbandry, Dairying and Fisheries and subject to fulfillment of prescribed quarantine requirements; such imports are permitted solely through Agartala LCS and not through any other customs station in this Commissionerate.