Acceptance of DGFT e BRC as proof of realization for exports with LEO up to 31.03.2014 under the drawback scheme.
Acceptance of DGFT e BRC as proof of realization of sale proceeds is authorised for exports with LEO dated up to 31.03.2014 under the Drawback Scheme per Board Circulars. Exporters must complete a prescribed declaration on the reverse of the e BRC for shipping bills with LEOs from 12.08.2012 to 31.03.2014, confirming realised sale proceeds within the allowed period (or attaching extension proof), specifying whether proceeds meet drawback value or quantifying shortfall with breakup, and documenting return of drawback with interest where applicable, with signature, date, seal and IEC.

Jurisdiction of Settlement Commission benches assigned by State for determining the appropriate forum for customs import/export settlement matters.
Allocation of jurisdiction among the Benches of the Customs, Central Excise and Service Tax Settlement Commission for imports and exports is prescribed by state or union territory. The notice maps specific States and Union Territories to the Principal Bench at Delhi and Additional Benches at Mumbai, Kolkata and Chennai, establishing the territorial Bench to be used for settlement matters arising from customs import/export transactions and referencing the Commission's standing order as the source of these allocations.

Automated Gate System: RFID and PIN based verification ties container images to customs approval for gated yard movements.
Procedures require truck registration in the Automated Gate System with RFID tagging and driver image capture, PIN entry on Hand Held Terminals to retrieve container details, capture of container and seal images, transmission of factory stuffed or Direct Port Delivery data to Customs for approval, CISF visual verification via lane cameras, issuance of Drop Off or Pick Up Tickets for yard operations, and generation of out gate passes (EIR) after Out Survey Point checks.

Container and seal verification required before gate pass; endorsement by Customs enables shipping bill registration and export clearance.
Terminal procedures require that stuffed and self-sealed containers arrive with the invoice and shipping bill check list (including an examination report when stuffing was supervised). Gate passes must not be issued until the container has physically entered the parking plaza. The Customs Gate Officer must verify and endorse the container number, seal number and seal condition on the invoice or check list; this endorsement serves as proof for shipping bill registration and for granting the Let Export Order under the prescribed procedure.

Container scanning procedure: suspicious DPD containers moved to nominated CFS for examination and OOC temporarily suspended.
Selected DPD containers will generally be scanned by mobile scanner; containers found Clean continue with the existing Out Of Charge process. Containers found Suspicious are moved to a nominated/preferred CFS, marked "suspicious" on the EIR, examined by the Docks officer, and have OOC temporarily suspended on the hard copy of the Bill of Entry. If no discrepancy is found, the prior OOC is restored with a remark; if discrepancies are found, the report is recorded and documents are sent to DC/EDI for cancellation of OOC and further action. Where scanning lists are unavailable or mobile scanners fail, specified fallback selection, seal integrity and fixed scanner procedures apply.

Remnant ATF duty payment via provisional prior bill with advance deposit enables debit-based clearance after post-landing quantity verification.
Procedure prescribes filing a Prior Bill of Entry with an estimated remnant ATF quantity, provisional assessment backed by a Provisional Duty Bond and an Advance Duty Deposit from which provisional duty is debited; actual quantity is determined after landing from the aircraft log/pilot declaration, leading to final assessment within seven days after endorsing the IGM, audit and manifest closure linking duty payment to the IGM, with an alternate regular Bill of Entry option for non-participating airlines.

Electronic Delivery Orders to become compulsory; stakeholders must adopt e-DO systems and expand payment options immediately.
The notice directs shipping lines, consol agents and other cargo service providers to adopt electronic Delivery Orders in lieu of paper delivery orders to simplify customs clearance and reduce dwell time. It gives advance intimation that electronic Delivery Orders will be made compulsory from a date to be notified, and instructs stakeholders to implement suitable measures immediately, including creating multiple payment options, ensuring transparency in charges, and complying with Handling of Cargo in Customs Area Regulations and customs cargo service approval requirements.

Round the clock customs clearance extended to all bills of entry and MOT waived for services at attached CFSs.
Extension of round the clock customs clearance to all bills of entry makes 24x7 operations universal at designated sea ports, assigning logistical responsibilities to custodians, brokers or importers. The customs fee regulations were amended to eliminate merchant overtime fee for services by customs officers at 24x7 ports and airports; this MOT exemption is clarified to cover attached Container Freight Stations, including factory stuffed containers and stuffing at CFSs for exports, treating CFS activity as an extension of port clearance.

Digital submission of supporting documents: e SANCHIT requires upload, IRN linking and online access for customs assessment.
Tuticorin Custom House adopts e SANCHIT for uploading digitally signed supporting documents on ICEGATE; authorized persons must upload necessary documents, obtain an Image Reference Number (IRN) for post filing uploads and link them to the Bill of Entry by amendment. Customs will access electronic documents on ICES for assessment, queries and Post Clearance Compliance Verification. Certain documents must still be presented in original at goods registration, all supporting documents must nevertheless be uploaded, manifest departments will not receive hardcopy dockets, and originals must be retained for five years per draft regulations.

PGA NOC procedure enables advance warehouse Bills of Entry with bonded release conditional on PGA NOC verification.
Importers must file an advance Warehouse Bill of Entry and register a one time bond; out of charge and bond release are performed by Appraising Group or Docks officers who will annotate that ex bonding requires PGA NOC. Upon receipt of PGA NOC the importer files an Ex Bond Bill of Entry for assessment or OOC, and the OOC officer must verify the PGA NOC before OOC. Bonded warehouses charge storage from the date of physical warehousing. Alternative clearance under the No Use Bond facility is permitted without awaiting PGA NOC; consignments needing only markings may be cleared in Home Consumption same day.

Acceptance of e-BRC as proof of realization for specified export LEOs, subject to exporter declaration and misuse safeguards.
Acceptance of DGFT electronic Bank Realisation Certificate (e-BRC) is permitted as proof of realization for drawback claims on Shipping Bills with LEO dates from 12.08.2012 to 31.03.2014, except where specific intelligence of misuse exists. Acceptance is conditional on an exporter declaration on the reverse of the e-BRC stating that the realized value represents sale proceeds within the allowed period and confirming whether the realized value meets drawback valuation or, if short, providing a breakup of freight, insurance and commission and returning any excess drawback with interest.

Exemption from drawal of samples: AEO tier ii and iii exporters relieved from sample requirement for drawback except on intelligence.
Exporters holding AEO certificates at Tier II and Tier III are exempt from drawal of samples for grant of drawback except where specific information or intelligence necessitates drawal; customs authorities must issue public notices and standing orders for guidance and report any difficulties to the Board.

Container scanning selection by IGM targeting mandates verification, scanning, and CSD NOC before seal cutting and clearance.
Containers are selected for scanning by an IGM based Targeting Module; registered stakeholders must provide authorized e mail IDs. Selected import containers must report to the Container Scanning Division for seal and container number verification against EIR or dock gate pass and be scanned on the Container Motion System. Post scan image analysis and instructions are issued to DC/Docks and DC/SIIB (Imp); scanned containers remain deemed suspicious until the Bill of Entry is filed and require DC/Docks written permission for seal cutting. No IGM amendments are permitted for selected/scanned containers without final CSD NOC.

Factory Stuffing Permission: exporters must approach the FSP cell to obtain the required Letter of ESP before stuffing.
The corrigendum deletes the second sentence of paragraph 5 and paragraph 7.2 of Public Notice No.21/2016. Paragraph 5 is revised to require that all exporters seeking Factory Stuffing Permission immediately approach the FSP Cell at ICD, Bangalore to obtain a Letter of ESP, thereby centralizing the procedural requirement for issuance of the Letter of ESP through the designated FSP Cell.

Factory stuffing permission: exporters must obtain Letter of ESP from the FSP Cell at ICD Bangalore.
The corrigendum deletes the second sentence of paragraph 5 and restates paragraph 5 to require that all exporters seeking Factory Stuffing Permission shall immediately approach the FSP Cell at the ICD, Bangalore to obtain a Letter of ESP; paragraph 7.2 of the Public Notice is deleted in full.

Single-sample testing by NABL accredited labs: comprehensive reports obviate CRCL referral and provisional assessment.
Customs procedure is amended to require only one sample set for imported food, to be submitted to a NABL accredited laboratory chosen by the importer; if the NABL report covers all FSSAI, Customs Act and Notification 12/2012-Cus. parameters and meets prescribed limits, onward submission to CRCL and provisional assessment are not required.

24x7 customs clearance expanded to all bills of entry; MOT charges exempted for customs services in attached CFSs.
The Board extended 24x7 customs clearance to all bills of entry at designated ports and air cargo complexes and clarified that, under amended regulations, no merchant overtime fee shall be collected for services rendered by customs officers at 24x7 ports. This MOT exemption is confirmed to apply to services performed within Container Freight Stations attached exclusively to designated 24x7 sea ports, treating CFS activity as an extension of port clearance; factory stuffed containers and exports under free shipping bills are therefore not leviable for MOT in such CFSs.

Public grievance officer designation for Sevottam implementation at air cargo complex; stakeholders urged to lodge and escalate service grievances.
SEVOTTAM implementation at the General Commissionerate of Air Cargo Complex, Mumbai designates Ms. Varsha Kolhatkar as Public Grievance Officer, operating under the supervision of the Commissioner of Customs (General), with provided contact details for receipt and management of grievances; trade associations and stakeholders are requested to disseminate and use this grievance facility.

Unaccompanied baggage EDI filing now mandatory; electronic Baggage Declaration required and EDI-driven clearance procedure enforced.
Implementation of Electronic Data Interchange requires mandatory electronic filing of the Baggage Declaration Form by passengers or authorised Customs Brokers at the service centre, which issues a printed checklist and location slip to move packages to the Customs Examination Area. Inspectors reconcile entries in the EDI system and forward routine cases to Superintendent (UB) for assessment. Escalated assessment by Assistant/Deputy Commissioner (UB) is required for transfer-of-residence claims, high-value consignments, and goods imported in contravention of law. After assessment and bank payment of duties, Superintendent (UB) endorses out-of-charge and the custodian issues gate passes on payment of handling charges; certain supporting documents remain manual.

Countervailing duty drawback: Brand Rate claims permitted where inputs subject to CVD are verified used in exports.
Countervailing duty is rebatable as Duty Drawback but, since CVD is excluded from All Industry Rates, drawback for CVD must be claimed via a Brand Rate application under the Drawback Rules; admissibility requires verification that inputs which bore CVD were actually used in the exported goods. If imported goods on which CVD was paid are exported as such, drawback will include the incidence of CVD as part of total duties paid, subject to other conditions.