Authorized Economic Operator exemption removes routine sample drawal for drawback, subject to intelligence-based sampling override.
Exports by entities holding Authorized Economic Operator certificates at Tier II and Tier III are exempted from the routine requirement of drawal of physical samples for the purpose of processing and grant of customs drawback, subject to an exception where specific information or intelligence warrants sampling. The exemption streamlines drawback claims while preserving an intelligence-driven sampling override.

Bank account errors block duty drawback and RoSL payments; exporters must correct bank and IFSC details promptly.
Errors in exporter-provided bank account numbers and IFSC codes are causing rejection of Duty Drawback claims by banks and rejection of entire payment scrolls in PFMS for Rebate of State Levies (RoSL). Exporters must immediately update correct bank details for IECs identified by the Systems Directorate, field formations must follow up to ensure priority updating, and Chief Commissioners must instruct formations and submit an action-taken report to the Board.

Automation of refund claims introduces digitized intake with unique ID tracking and automated deficiency routing for processing.
Phase I creates a Service Centre for physical receipt and electronic capture: claimants submit hard copies to a receiving clerk, pay a vendor fee for digitization, receive a receipt bearing a unique ID, and the vendor digitizes the claim and attached documents before forwarding the hard copy to the relevant section. Supplementary documents may be submitted for digital incorporation without additional fee; changes require prior approval of the Deputy/Assistant Commissioner and misplaced hard copies can be retrieved from digitized records.

Advance intimation requirement: authorised customs brokers may submit pre-arrival DPD notices with prescribed authorisation and documentation.
Importers using the DPD Facility must send an advance intimation to shipping lines at least seventy-two hours before arrival with bill of lading, consignment details, DPD client code and stacking code, copying Customs, the CFS/transport operator and terminal operator. Alternatively the original endorsed bill of lading may be submitted in advance to obtain an electronic delivery order. Authorised customs brokers may submit the intimation if they attach a scanned colour authorisation naming the broker and providing required contact details and DPD permission; the broker must use the email in the authorisation and copy the importer.

Customs Out of Charge verification mandates terminal, CFS and customs checks to confirm DO and seal integrity before container release.
Verification procedures allocate responsibility among Terminal Operators, Customs officers and CFSs for confirmation of Customs Out of Charge (OOC), Delivery Order (DO) and inspection of container number, seal number and seal condition. Terminal Operators/CFSs must verify OOC and DO before release to importers; Customs officers posted at terminals or at CFS entry/exit must verify OOC and container/seal details prior to container exit from port terminals or at CFS entry and exit. Non-compliance must be reported daily to the DPD Cell.

Customs area designation under statutory authority permits international transshipment of LCL containers at a specified CFS.
Designation of a 900 sq.ft. area inside M/S NDR Infrastructure Pvt. Ltd.'s CFS as a Customs Area for international transshipment of LCL containers, limited to transshipment operations and related activities under the procedures set out in the Board Circular and Custom House Public Notice; dimensions and location are specified and the declaration is effective from the date of the notice.

Jurisdictional allocation of customs functions assigns Chennai II and IV responsibility for cargo and unfiled bills of entry matters.
The amendment assigns specific operational and enforcement functions to Chennai II and Chennai IV Commissionerates for all cargo pertaining to Chennai Sea Port, Kattupalli Port, Ennore Port and ICD Tondiarpet, including responsibility for cases of offences and other matters where bills of entry have not been filed for goods landed at the respective ports.

Customs broker association enrolment required; brokers must join the recognised local association or notify authorities of issues.
The Commissioner recognised the renamed local body as the Customs Brokers Association and advises that, where a recognised association exists at a customs station, each customs broker must enrol as a member of that recognised association under the licensing provisions; brokers encountering difficulties are to notify the issuing office or the jurisdictional Additional/Joint Commissioner.

Preferential Trade Agreement certificate submission - self certified copies allowed for DPD/AEO clients, originals required later or customs action.
DPD and AEO importers may submit a self-certified copy of PTA/FTA certificates at clearance and obtain a serial number from the concerned customs group after verification of seal and signature; assessment and out-of-charge will be effected on that basis. The importer must submit the original certificate within the stipulated post-clearance period, failing which a demand notice will be issued and action initiated under the Customs Act, 1962.

Shore tank receipt quantity determines customs duty for pipeline-discharged liquid bulk; ullage surveys govern direct delivery assessments.
Determination of duty for imported liquid bulk discharged through pipelines is based on the shore tank receipt quantity; if discharged directly into barges or tank lorries, assessment may use the ship's ullage survey. The Bill of Lading/Import General Manifest is prima facie accepted as cargo aboard. Customs-supervised boarding and ullage surveys, signed survey reports and post-discharge completion surveys are required. Discrepancies indicating short landing render the person in charge liable under Section 116. Sampling, DYCC/FSSAI testing timelines, provisional assessment and bank guarantee rules, warehousing bonding, transfer, insurance and denaturing controls are prescribed under the New Warehousing Licensing Regulations and CBEC guidance.

24x7 customs clearance extended to all entries and MOT charges waived at 24x7 ports and attached CFSs.
24x7 customs clearance at designated ports and airports is extended to all bills of entry, covering facilitated and non facilitated imports and specified exports. The Customs (Fees for Rendering Services by the Customs Officers) Regulations, 1998 have been amended to exempt Merchant Overtime Fee (MOT) for services by customs officers at 24x7 ports and airports, and CBEC clarifies that CFSs attached exclusively to 24x7 sea ports are port extensions where MOT is not leviable for customs services, including for factory stuffed containers and exports claiming benefits.

Exemption from sample drawl for AEO certificate holders streamlines drawback processing under existing drawback circulars.
Exemption from drawl of physical samples is extended to holders of AEO Certificate for processing export drawback claims, directing trade to follow Board Circular No. 05/2017-Cus. and earlier Drawback Division circulars as operative guidance and to report any implementation difficulties to the department.

Classification of Selfie Sticks: treated as monopod/tripod category regardless of Bluetooth or remote control features.
Selfie sticks, including hand held devices designed to take self portraits, are included in the monopods/bipods/tripods category under the updated HS classification created by the Finance Act, 2016; they are to be classified in that heading whether or not they are equipped with wired or wireless remote controls.

DPD client registration and release procedures require DPD code, online OOC and PIN-based yard pickup for container exit.
Terminals register Customs approved DPD importers on receipt of prescribed documents and assign a unique DPD code and web credentials; shipping lines must include that code in IAL/IGM. Container release requires Customs Out of Charge (OOC), Delivery Order and stamp duty/payment challan and will occur only after online OOC confirmation; thereafter importers or nominated transporters generate PINs via terminal web/PIN systems, present PINs and container details at the check post to obtain pick-up tickets or BATs and EIRs, complete any required scanning and secure Customs/CISF endorsements before gate-out. Terminals must verify OOC for importer arranged transport and publish SOPs and contacts.

Delivery order verification required before DPD container release; CFS must also confirm customs out of charge before entry.
Where Direct Port Delivery consignments use a Container Freight Station as logistic provider, the CFS must release containers to the DPD importer only after verification of the delivery order and after confirming that Customs Out of Charge (OOC) was obtained before the container left the port terminal; CFS gate officers will verify OOC prior to container entry. Contact details of shipping lines are provided to enable advance intimation and issuance of advance electronic delivery orders.

Prosecution guidelines clarify roles, evidentiary thresholds and strict timelines to expedite launching and filing of prosecutions.
Guidelines require that prosecution under the Customs Act should not follow automatically from adjudication; authorities must assess whether evidence meets the higher criminal standard and record a prosecutorial view at adjudication or within fifteen days. DGRI-investigated cases require a one-month investigation report to headquarters for sanction; non-DGRI cases require a one-month report from the Commissioner to the Chief Commissioner for sanction. Upon sanction, a Superintendent-level officer must file the criminal complaint promptly and a designated officer must preserve and finalize exhibits; unexplained filing delays beyond three months must be reported upward. Annexure I prescribes the investigation-report format and required enclosures.

e-BRC acceptance for exports LEO upto 31.03.2014 requires exporter declaration on reverse; exceptions for suspected misuse.
DGFT e-BRCs for exports with LEO dates 12.08.2012-31.03.2014 are accepted as proof of realization for drawback claims, subject to an exporter declaration on the reverse confirming realized value within the allowable period and specifying whether the realized value meets drawback value or, if short, itemising freight, insurance and commission and confirming return of the shortfall with interest; acceptance is without prejudice to further verification where specific intelligence of misuse exists.

Exemption from sample drawal granted to AEO certificate holders for drawback claims, subject to intelligence-based exception.
Exemption from drawal of physical samples for grant of drawback is extended to exporters holding Authorized Economic Operator certificates at Tier II and Tier III, subject to drawal where specific information or intelligence necessitates sampling; operational issues to be reported to the Customs office.

Designation of CPIOs and Appellate Authorities in Customs Commissionerate Ahmedabad updated; Annexure-A substituted under RTI Act.
The Public Notice amends Annexure A to substitute Appellate Authority entries: Shri Mahavir Singh Chauhan replaces Shri Bharat Prakash at the Custom House (Sr. No.6) and Shri M. L. Meena replaces Shri Bharat Prakash at Mrudul Tower (Sr. Nos.9-10); the Annexure lists designated CPIOs, their jurisdictions and contact details for Customs Commissionerate, Ahmedabad.

Acceptance of DGFT e-BRC as proof of export realization enables drawback claims subject to exporter declaration and misuse safeguards.
DGFT's e-BRC will be accepted by Customs as proof of realization for exports with LEO dates from 12.08.2012 to 31.03.2014 for drawback purposes, subject to an appropriate exporter declaration on the e-BRC and except where specific intelligence or information of misuse exists; this addresses concerns that e-BRCs omit commission, freight, and insurance details relevant to drawback calculations.